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260c-43
260C.43 CLAIMS.
The board of directors of each merged area shall audit claims
against the merged area to ensure proper and just payment of all
claims. Each payment shall be made payable to the vendor entitled to
receive the payment with appropriate justification to ensure that the
payment is in accordance with generally accepted accounting
principles and procedures and in accordance with the system
prescribed under section 260C.5, subsection 9. The board may
designate one or more members of the board or may employ a certified
public accountant to perform and certify the audit to the board to
comply with this section.
Section History: Early Form
[82 Acts, ch 1059, § 1]
Section History: Recent Form
C83, § 280A.43
C93, § 260C.43