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