Statutes > Iowa Statutes > Title 1 - State Sovereignty and Management > Subtitle 4 - Executive Branch > CHAPTER 11 - AUDITOR OF STATE > 11.5 - METHOD OF KEEPING ACCOUNTS.

11.5 - METHOD OF KEEPING ACCOUNTS.

        11.5  METHOD OF KEEPING ACCOUNTS.
         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.
         Section History: Early Form
         [S13, § 161-a; C24, 27, 31, § 343; C35, § 101-a5; C39, §
      101.5; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 11.5]
         Referred to in § 24.24
         Suspension of state officers, chapter 67