707.01 - Presentation and Publication of Financial Information

Upon certification of the Certified Annual Report (CAR), the secretary/treasurer shall give the annual report stating the amount held over, received, paid out, and on hand in the general and all other funds.  This report will be in written form and sent to the board with the agenda for the board meeting.  The secretary/treasurer will also furnish the board with a statement from each depository showing the balance then on deposit.

It will be the responsibility of the secretary/treasurer to submit this report to the board annually.

The secretary/treasurer shall report to the board each month about the receipts, disbursements and balances of the various funds.  This report shall be in written form and sent to the board with the agenda for the board meeting.

Following board approval, each month the schedule of bills allowed by the board will be published in a newspaper designated as a newspaper for official publication.  Annually, the total salaries paid to employees regularly employed by the school district will also be published in a newspaper designated as a newspaper for official publication.  It is the responsibility of the secretary/treasurer to publish these reports in a timely manner.

 

Legal Reference:  Iowa Code §§ 279; 291.7; 618

Cross Reference:  206.3   Secretary-Treasurer
                              211.1   Annual Meeting
                              707      Fiscal Reports

 

Approved:  11/01/2004

Reviewed:  11/16/2009, 12/15/2014, 01/20/2020

Revised:  06/17/2024