257B.11 - SCHOOL FUND ACCOUNTS -- AUDIT OF LOSSES. - Iowa Statutes

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Statutes > Iowa > Title-7 > Subtitle-1 > Chapter-257b > 257b-11

        257B.11  SCHOOL FUND ACCOUNTS -- AUDIT OF LOSSES.
         The director of the department of administrative services shall
      keep the permanent school fund accounts in books provided for that
      purpose, separate and distinct from the revenue books.  The auditor
      of state shall audit losses to the permanent school or university
      fund caused by defalcation, mismanagement, or fraud.  The auditor of
      state shall adopt rules pursuant to chapter 17A as necessary to
      ascertain the losses.

Section History: Early Form

         [R60, § 1969; C73, § 1842; C97, § 2847; C24, 27, 31, 35, 39, §
      4479; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 302.11]

Section History: Recent Form

         83 Acts, ch 185, § 14, 62; 92 Acts, ch 1156, §12
         C93, § 257B.11
         94 Acts, ch 1023, §45; 2003 Acts, ch 145, §286

State Codes and Statutes

Statutes > Iowa > Title-7 > Subtitle-1 > Chapter-257b > 257b-11

        257B.11  SCHOOL FUND ACCOUNTS -- AUDIT OF LOSSES.
         The director of the department of administrative services shall
      keep the permanent school fund accounts in books provided for that
      purpose, separate and distinct from the revenue books.  The auditor
      of state shall audit losses to the permanent school or university
      fund caused by defalcation, mismanagement, or fraud.  The auditor of
      state shall adopt rules pursuant to chapter 17A as necessary to
      ascertain the losses.

Section History: Early Form

         [R60, § 1969; C73, § 1842; C97, § 2847; C24, 27, 31, 35, 39, §
      4479; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 302.11]

Section History: Recent Form

         83 Acts, ch 185, § 14, 62; 92 Acts, ch 1156, §12
         C93, § 257B.11
         94 Acts, ch 1023, §45; 2003 Acts, ch 145, §286

State Codes and Statutes

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State Codes and Statutes

Statutes > Iowa > Title-7 > Subtitle-1 > Chapter-257b > 257b-11

        257B.11  SCHOOL FUND ACCOUNTS -- AUDIT OF LOSSES.
         The director of the department of administrative services shall
      keep the permanent school fund accounts in books provided for that
      purpose, separate and distinct from the revenue books.  The auditor
      of state shall audit losses to the permanent school or university
      fund caused by defalcation, mismanagement, or fraud.  The auditor of
      state shall adopt rules pursuant to chapter 17A as necessary to
      ascertain the losses.

Section History: Early Form

         [R60, § 1969; C73, § 1842; C97, § 2847; C24, 27, 31, 35, 39, §
      4479; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 302.11]

Section History: Recent Form

         83 Acts, ch 185, § 14, 62; 92 Acts, ch 1156, §12
         C93, § 257B.11
         94 Acts, ch 1023, §45; 2003 Acts, ch 145, §286