Statutes > Iowa Statutes > Title 6 - Human Services > Subtitle 2 - Human Services - Institutions > CHAPTER 218 - INSTITUTIONS GOVERNED BY HUMAN SERVICES DEPARTMENT > 218.85 - UNIFORM SYSTEM OF ACCOUNTS.

218.85 - UNIFORM SYSTEM OF ACCOUNTS.

        218.85  UNIFORM SYSTEM OF ACCOUNTS.
         The director of human services through the administrators in
      control of the institutions shall install in all the institutions the
      most modern, complete, and uniform system of accounts, records, and
      reports possible.  The system shall be prescribed by the director of
      the department of administrative services as authorized in section
      8A.502, subsection 13, and, among other matters, shall clearly show
      the detailed facts relative to the handling and uses of all
      purchases.
         Section History: Early Form
         [S13, § 2727-a13; C24, 27, 31, 35, 39, § 3286; C46, § 217.12;
      C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 218.85]
         Section History: Recent Form
         83 Acts, ch 96, § 157, 159; 89 Acts, ch 284, § 5; 2000 Acts, ch
      1112, §27; 2003 Acts, ch 145, §212
         Requirement of auditor of state, § 11.5