Iowa Code § 291.6: Duties of secretary.

The secretary shall:

1. File and preserve copies of all reports made and all papers transmitted pertaining to the business of the corporation.

2. Keep a complete record of all the proceedings of the meetings of the board and of all regular or special elections in the corporation in separate books.

3. Keep an accurate accounting record of each payment or electronic funds transfer from each fund which shall be provided monthly to the board of directors. The secretary of the creditor district shall prepare and deliver to debtor districts an itemized statement of tuition fees charged in accordance with sections 275.55A, 282.11, and 282.24.

4. Keep an accurate accounting of all expenses incurred by the corporation, and present the same to the board for audit and payment.