Iowa Code 11.5 – Method of keeping accounts
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Terms Used In Iowa Code 11.5
- Department: means any authority charged by law with official responsibility for the expenditure of public money of the state and any agency receiving money from the general revenues of the state. See Iowa Code 11.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
Each department and institution of the state shall keep its records and accounts in such form and by such methods as to be able to exhibit in its reports the matters required by the auditor of state, unless otherwise specifically prescribed by law. Each department and institution of the state shall keep its records and accounts in a current condition. The failure of the head of any department of the state to comply with this provision shall be ground for the department head’s suspension from office.