48-3126. Payment of claims; imprest fund; purpose
A. No claim shall be paid by the district treasurer until it has been allowed by the board. Subject to subsection B of this section, claims are to be paid upon warrants signed by the president and countersigned by the secretary.
B. The board of directors may by order entered upon its minutes direct that on the fifteenth day of each month until further ordered by the board all monies collected during the preceding calendar month for the maintenance, operation and current expenses of the district be remitted by the district treasurer directly to the district for the purpose of establishing and maintaining an imprest fund to facilitate payments of accounts and expenses incurred in the ordinary course of business. No payment may be made from the imprest fund without the approval of the board. All amounts paid into or which become part of an irrigation district imprest fund may be invested or reinvested by the board in the manner and so far as practical with the same duties, limitations and obligations provided in section 48-2979. All monies earned as interest or otherwise derived pursuant to this section shall be credited to the imprest fund.
C. The warrants shall state the date when the claim was allowed by the board and from what fund payable. If the district treasurer does not have sufficient money on hand in the fund to pay the warrant when it is presented for payment, he shall endorse thereon the date when presented and the words " Not paid for want of funds - -this warrant draws interest from this date at six per cent per annum, " and sign the endorsement, and from the date of endorsement the warrant shall draw interest at the rate of six per cent per annum until paid.
D. When the warrant is first presented for payment, if there is any money in the fund upon which the warrant was drawn, the money shall be applied and endorsed thereon, and the warrant registered for the unpaid balance only.
E. All claims against the district shall be verified in the same manner as claims against counties, and upon filing the claim it shall be numbered consecutively by the secretary and filed in the office of the district. The secretary of the district may administer oaths to persons verifying claims with the same authority as a notary public.
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