2005 Idaho Code - 39-1328 — ORGANIZATION OF BOARD -- SEAL -- DUTIES OF TREASURER -- COMPENSATION OF MEMBERS -- FINANCIAL STATEMENT

                                  TITLE  39
                              HEALTH AND SAFETY
                                  CHAPTER 13
                       HOSPITAL LICENSES AND INSPECTION
    39-1328.  ORGANIZATION OF BOARD -- SEAL -- DUTIES OF TREASURER --
COMPENSATION OF MEMBERS -- FINANCIAL STATEMENT. After taking oath and filing
bonds, the board shall choose one (1) of its members as chairman of the board
and president of the district, and shall elect a secretary and treasurer of
the board and of the district who may or may not be members of the board. The
secretary and treasurer may be one (1) person. Such board shall adopt a seal
and the secretary shall keep in a well bound book a record of all its
proceedings, minutes of all meetings, certificates, contracts, bonds given by
employees and all corporate acts which shall be open to inspection by all
owners of real property in the district as well as to all other interested
parties.
    The treasurer shall keep strict and accurate accounts of all moneys
received by and disbursed for and on behalf of the district in permanent
records. He shall file with the board of trustees of the district, at the
expense of the district, a corporate fidelity bond in an amount to be fixed by
the board of trustees, in any case not less than ten thousand dollars
($10,000), conditioned on the faithful performance of the duties of his
office.
    Each member of the board may receive as compensation for his services, a
sum not in excess of six hundred dollars ($600) per annum, payable monthly.
Such annual sum shall be fixed by the board, by resolution adopted by majority
vote, at a regular monthly meeting in advance of the fiscal year in which it
is to become effective.  In addition, each member of the board shall receive
the amount of his actual and necessary expenses incurred in the performance of
his official duties as authorized by the board of trustees. No member of the
board shall receive any compensation as an employee of the district or
otherwise, other than that herein provided, and no member of the board shall
be interested in any contract or transaction with the district except in his
official representative capacity.
    It shall be the duty of the board of trustees to cause an audit to be made
of all financial affairs of the district during each fiscal year which audit
shall be made within one hundred twenty (120) days following the end of the
fiscal year. A financial statement shall be certified by the person making
such audit, which shall be published in the newspaper of general circulation
in the district in one (1) issue  not more than thirty (30) days following the
audit; such audit shall be made by registered accountant or certified public
accountant, who is not otherwise employed by the district.
    The court having jurisdiction of the district shall have the power to
remove directors for cause shown on petition, notice and hearing.