242.210. Secretary-treasurer of board--annual audit--warrants, form.
Secretary-treasurer of board--annual audit--warrants, form.
242.210. 1. The secretary of the board of supervisors in anydrainage district shall hold the office of treasurer of such district,except as otherwise provided herein, and the treasurer shall receive andreceipt for all the drainage taxes collected by the county collector orcollectors of revenue, and the treasurer shall also receive and receipt forthe proceeds of all tax sales made pursuant to the provisions of sections242.010 to 242.690.
2. The treasurer shall receive a salary, payable monthly, such as theboard of supervisors may fix, and all necessary expenses; the board ofsupervisors shall furnish the secretary and treasurer the necessary officeroom, furniture, stationery, maps, plats, typewriter, and postage, whichoffice shall be in the county, or one of the counties, in which suchdistrict is situate, or in an adjoining county, and the district recordsshall be kept in such office.
3. The treasurer may appoint, by and with the advice and consent ofthe board of supervisors, one or more deputies as may be necessary, whosesalary or salaries and necessary expenses shall be paid by the district.
4. The treasurer shall give bond in such amount as shall be fixed bythe board of supervisors, conditioned that the treasurer will well andtruly account for and pay out, as provided by law, all moneys received bythe treasurer as taxes from the county collector or collectors, and theproceeds from the tax sales of delinquent taxes, and from any other sourcewhatever on any account or claim of said district, which bond shall besigned by at least two sureties, approved and accepted by the board ofsupervisors, and the bond shall be in addition to the bond for the proceedsof sales of bonds, which is required by section 242.480. The bond of thetreasurer may, if the board shall so direct, be furnished by a surety orbonding company, which shall be approved by the board of supervisors; bondshall be placed and remain in the custody of the president of the board ofsupervisors, and shall be kept separate from all papers in custody of thesecretary and treasurer.
5. The treasurer shall deposit all funds received by the treasurer insome bank, banks, or trust company to be designated by the board ofsupervisors. All interest accruing on such funds shall, when paid, becredited to the district.
6. It shall be the duty of the board of supervisors to audit or haveaudited the books of the treasurer of the district each year and makereport thereof to the landowners at the annual meeting and publish astatement within thirty days thereafter, showing the amount of moneyreceived, the amount paid out during such year, and the amount in thetreasury at the beginning and end of the year, and file a copy of suchstatement in the office of the county clerk of each county containing landembraced in the district.
7. The treasurer of the district shall pay out funds of the districtonly on warrants issued by the district, said warrants to be signed by thepresident of the board of supervisors and attested by the signature of thesecretary and treasurer. All warrants shall be in the following form: $ ........... Fund ........... No. of warrant ............ Treasurer of ............ district, state of ............ .
Pay to ........ ........ dollars out of the money in ......... fund of ....... district for ......... .
By order of board of supervisors of ..... district.
(Seal) .....................,
President of district. Attest .....................,
Secretary of district.
(RSMo 1939 § 12348, A.L. 1969 H.B. 53, A.L. 2002 S.B. 941)Prior revisions: 1929 § 10767; 1919 § 4401; 1909 § 5533