Van Buren attorney: Fair?s accounting OK

The Van Buren County Fair Board?s recent accounting of money given by the county meets state law, the county attorney wrote in an opinion to supervisors Jan. 27.

The supervisors met in regular session Jan. 30. They had asked for the county attorney?s opinion, following a request from resident Fred Cailey.

Cailey was present to inquire about a county attorney opinion on county fair financial reports. The supervisors and county auditor Jon Finney presented the opinion as written by county attorney H. Craig Miller, who stated the county fair?s financial report, as given to the board, met the requirements of Iowa Code. He did tell supervisors they should recommend to the fair board that it follow through with intentions to have a separate checking account dedicated to paying expenses allowed by Iowa Code, which would help the supervisors review the reports.

Miller wrote:

?After reviewing the Van Buren County Agricultural Association fiscal year reports for fiscal years 2009-2010 and 2010-2011, it is my opinion that they meet the requirements of Iowa Code Chapter 174.19.

?I have based my opinion on a review of the statutory language, the absence of any case law defining the term ?voucher? in Chapter 174.19 and the phrase ?aiding 4-H club work? in Iowa Code Section 174.13, and information I received from the Iowa State Auditor?s Office.

?To assist in your review of fiscal reports in future years, I suggest that you recommend the Board of the Van Buren County Agricultural Association Inc. follow through with its intention to place county appropriations in a separate checking account dedicated to paying expenses allowed by Chapter 174 of the Code of Iowa.?