House File 62 - Introduced




                                 HOUSE FILE       
                                 BY  GASKILL

                                      A BILL FOR

  1 An Act providing for the segregation of financial and related
  2    duties by soil and water conservation commissioners.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1094YH (6) 86
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PAG LIN



  1  1    Section 1.  Section 161A.6, Code 2015, is amended by adding
  1  2 the following new unnumbered paragraph after unnumbered
  1  3 paragraph 2:
  1  4 NEW UNNUMBERED PARAGRAPH  The commissioners shall segregate
  1  5 financial duties relating to receipts, disbursements, and
  1  6 payroll as determined by the commissioners.  Bank account
  1  7 reports including bank statements and other financial records
  1  8 shall be delivered and opened by a commissioner, or by an
  1  9 agent or employee, as appointed by the commissioners. The
  1 10 person appointed to perform this task shall have no segregated
  1 11 financial duties.  The minutes of the first commissioners
  1 12 meeting held following such appointment shall state the name of
  1 13 the commissioner, agent, or employee. Financial records shall
  1 14 be reviewed by the commissioners on a quarterly basis.
  1 15                           EXPLANATION
  1 16 The inclusion of this explanation does not constitute agreement with
  1 17 the explanation's substance by the members of the general assembly.
  1 18    This bill provides that the commissioners of a soil and
  1 19 water conservation district must segregate duties relating
  1 20 to receipts, disbursements, and payroll.  The commissioners
  1 21 determine how the segregation is to occur.  Financial
  1 22 records such as bank account reports are to be opened by a
  1 23 commissioner, or by an agent or employee of the commission, who
  1 24 has no segregated financial duties. The name of such person
  1 25 shall be included in the commissioners meeting minutes.  The
  1 26 commissioners must review the financial records on a quarterly
  1 27 basis.
       LSB 1094YH (6) 86
       da/sc