1. Each law enforcement agency that has custody of any property that is subject to this chapter shall adopt and comply with a written internal control policy that does all of the following:

 a. Provides for keeping detailed records as to the amount of property acquired by the agency and the date property was acquired.
 b. Provides for keeping detailed records of the disposition of the property, which shall include but not be limited to all of the following:

 (1) The manner in which the property was disposed, the date of disposition, and detailed financial records concerning any property sold. The records shall not identify or enable identification of the individual officer who seized any item of property or the name of any person or entity who received any item of property.
 (2) An itemized list of the specific expenditures made with amounts that are gained from the sale of the property and that are retained by the agency, including the specific amount expended on each expenditure, except that the policy shall not provide for or permit the identification of any specific expenditure that is made in an ongoing investigation.

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Terms Used In Iowa Code 809A.18A

  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • Property: means anything of value, and includes any interest in property, including any benefit, privilege, claim, or right with respect to anything of value, whether real or personal, tangible or intangible. See Iowa Code 809A.1
 2. The records kept under the internal control policy shall be open to public inspection during the agency’s regular business hours. The policy adopted under this section is a public record open for inspection under chapter 22.