803 – Financial Reports

Monthly Reports.
The Secretary-Treasurer of the Board shall file monthly with the Board a complete statement of all receipts and disbursements from the various funds during the preceding month and also the balance of each fund at the close of the month. The Board Secretary-Treasurer shall publish a schedule of bills allowed at least once monthly including the name of the person or firm making the claim, the purpose of the claim and the amount of the claim. Salaries paid to individuals regularly employed by the District need only be published once annually.

Annual Report.
The Secretary-Treasurer of the Board shall make an annual financial report to the Board at the annual meeting, which shall show the amounts of each fund held over, received, paid out, and on hand with the several accounts to be separately stated as of June 30.

Reports to Public.
The financial reports presented to the Board shall be available for public inspection in the same manner minutes are available under Policy 216.

Date of Revision: January 24, 2005

Legal References: 8.51, 12B.11, 12B.12, Chapter 22, 279.29, 279.30, 279.31, 279.33, 279.35, 279.36, 291.6, 291.7, 291.8, 291.12, 291.14, Code of Iowa


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