74-1308. Officers; meetings; bond; records; inspection; treasurer; report; violations; penalty.
(1) The board of directors shall annually elect a president, vice president, secretary, and such other officers as may be necessary. The board shall cause to be kept accurate minutes of its meetings and accurate records and books of account, conforming to approved methods of bookkeeping, clearly setting out and reflecting the entire operation, management, and business of the district, which shall be kept at the principal place of business of the district. All books, papers, and vouchers shall be subject to public inspection at reasonable hours, and the district shall be subject to the Open Meetings Act.
(2) The treasurer of such district shall be the treasurer of the county of such district and shall annually make a detailed report in writing of all receipts and disbursements. The report shall contain a statement of (a) the funds on hand belonging to the district, (b) the amount, if any, in the hands of the county treasurer, (c) all money received during the preceding year from all sources, and (d) all items of disbursement during such year and the purposes for which the same have been paid out, including all compensation paid to officers of the district and all other expenses of administration. The report shall be verified under oath. A copy of the same shall be filed annually with the county clerk of the county.
(3) Such officers and employees as may be designated by the board of directors shall furnish bonds in such amounts as may be fixed by the board of directors. Such bonds shall be conditioned upon the faithful performance of the duties of each such officer or employee and the proper accounting for all funds or property coming into the hands of each such officer or employee. Such bonds shall (a) run to the district, (b) be signed by a surety or sureties to be approved by the county clerk of the county, and (c) be filed and recorded in the office of such county clerk.
(4) If any such treasurer fails or neglects to make out the report or file the same with the county clerk as required by subsection (2) of this section, if any officer of such district neglects or refuses to submit for inspection any records or papers of such district upon demand of any person interested, or if any person otherwise neglects to perform any duties imposed upon him or her by this section, he or she shall be guilty of a Class V misdemeanor.
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