19-3519.   Payment of claims, accounts and necessaryexpenses; penaltyfor fraudulent claim; surety bonds.(a) All claims, accounts and necessary expenses of the water districtlawfully incurred and approved shall be paid from appropriate availablefunds in bank accounts of the water district by voucher check supported byan appropriate purchase order or statement of service. All such claims shall bepresented in writing with a full account of the items and may be the usualstatement of account of the vendor or party rendering a service or otherwritten statement showing the required information.

      (b) (1)   Any person who obtains moneyfrom the district by intentionally making a fraudulent claimfor a sum of less than $1,000 is guilty of a class Anonperson misdemeanor.

      (2)   Any person who obtains money from the district by intentionallymaking a fraudulent claim for at least $1,000 but less than$25,000 is guilty of a severity level 9, nonperson felony.

      (3)   Any person who obtains money from the district by intentionallymaking a fraudulent claim for $25,000 or more is guilty of a severity level 7,nonperson felony.

      (c)   The water district board shall see that thereis kept a correct record of all voucher checks issued showing the number,date and amount thereof and the name of the person or persons to whom suchchecks are made payable and with appropriate reference to the applicablepurchase order or other claim, account or expense record, including payrollrecords. Any employee or officer authorized to sign or countersign voucherchecks shall be covered by a surety bond in the form and amount asdetermined by the board.

      History:   L. 1951, ch. 240, § 19; L. 1957, ch. 192, § 12; L.1975, ch. 170, § 6;L. 1987, ch. 103, § 3;L. 1993, ch. 291, § 13;L. 1994, ch. 291, § 19;L. 2006, ch. 194, § 15; May 25.