283A.5 - ACCOUNTS, RECORDS, REPORTS, AND OPERATIONS.

        283A.5  ACCOUNTS, RECORDS, REPORTS, AND OPERATIONS.
         The director of the department of education shall adopt rules for
      the keeping of accounts and records and the making of reports by or
      under the supervision of school boards.  The accounts and records
      shall at all times be available for inspection and audit by
      authorized officials and shall be preserved for such period of time,
      not in excess of five years, as the director may lawfully prescribe.
      The director shall conduct or cause to be conducted such audits and
      inspections with respect to school breakfast or lunch programs as may
      be necessary to determine whether its agreement with school boards
      and rules adopted pursuant to this chapter are being complied with,
      and to insure that school breakfast or lunch programs are effectively
      administered and nutritionally adequate meals are served.  
         Section History: Early Form
         [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 283A.5] 
         Section History: Recent Form
         85 Acts, ch 212, §21; 90 Acts, ch 1152, § 4; 94 Acts, ch 1193, §27