(1) Claims against the district shall be submitted to the board upon vouchers. Upon order of the board the president and secretary shall draw warrants in payment of the claims. The county treasurer shall pay the warrants, if there are funds available for that purpose. If funds are not available, the treasurer shall so indorse the warrants. From the date of the indorsement the warrants shall bear interest at a rate not exceeding six percent per annum until paid or until notice has been given that funds are available for payment of the warrants. Except for payments that may be made by irrigation district bonds, the warrants shall be drawn in payment of any debt, liability or obligation incurred in carrying out the Irrigation District Law.

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(2) The warrants shall be receivable by the tax collector when tendered in payment of maintenance charges levied against lands in the district that issued the warrants. The tax collector shall also receive any past due bond or any past due interest coupon from any bond of the district in payment of any assessment made for the purpose of paying the bonds or bond interest of the district. The total amount of outstanding warrants for the payment of which there are no funds available shall not exceed $5 per acre for each acre in the district.

(3) On the first Tuesday in each month, the county treasurer shall report to the board, in writing, the amount of money in the several funds of the district, the amount of receipts for the month preceding, and the amount of items of expenditures. The report shall be verified and filed with the secretary of the board. [Formerly 545.562]