1. The auditor of state or a certified public accounting firm appointed by the auditor of state shall conduct an annual audit of the trust fund and all accounts and transactions of the trust fund and accounts.

Terms Used In Iowa Code 461.21

  • 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
  • Trust fund: means the natural resources and outdoor recreation trust fund created in section 461. See Iowa Code 461.2
  • Trust fund moneys: means moneys originating from the natural resources and outdoor recreation trust fund. See Iowa Code 461.2
 2. The auditor of state or the certified public accounting firm appointed by the auditor as provided in subsection 1 shall be paid from trust fund moneys without reducing the percentage of trust fund moneys distributed to the Iowa resources enhancement and protection fund or any one account established pursuant to this chapter.
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