Section 257.190 - Secretary, duties - chief engineer and employees, duties, compensation - bonds - compensation of trustees - audits1. The secretary shall be the custodian of the records of the district and of its corporate seal and shall assist the board in such particulars as it may direct in the performance of its duties. The secretary shall serve also as treasurer of the district, unless a treasurer is otherwise provided for by the board. The board shall also employ or retain a registered, professional engineer as chief engineer, and such other agents and persons as are needful; and may provide for their compensation, which, with all other necessary expenditures, shall be taken as a part of the cost of administration, of various improvements or facilities or the cost of maintaining or operating same. The chief engineer shall be superintendent of all the works, improvements and facilities, and shall make a full report to the board each year, or oftener if required, and may make such suggestions and recommendations to the board as he deems proper. Such authority in the chief engineer shall not exclude the board from delegating the authority to an acting chief engineer, who is also a registered, professional engineer, when the chief engineer is not able or present to assume his duties. Neither shall the board be excluded from the assignment of administrative and business responsibilities to other personnel.2. The board shall require and pay for an adequate bond for the secretary-treasurer, or secretary and treasurer, and such other employees whose duties may require the bond.3. The members of the board shall receive, for attending to the business for and on behalf of the district, actual travel expenses; and shall further receive not to exceed fifteen dollars per day for each day that the board sits in meeting.4. A certified public accountant shall audit the books of the district at the end of each fiscal year and report thereof to the board which shall, by publication, issue the statement within thirty days thereafter.