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.
[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
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Section 11.2 - Annual settlements.
Section 11.4 - Report of audits.
Section 11.5 - Method of keeping accounts.
Section 11.5A - Audit or examination — costs.
Section 11.5B - Repayment of audit expenses by state departments and agencies.
Section 11.5C - Legislative request for auditor review — reimbursement.
Section 11.7 - State auditors.
Section 11.9 - County, municipal and school auditors’ salaries and expenses.
Section 11.11 - Scope of audits.
Section 11.13 - Refusal to testify.
Section 11.14 - Reports — public inspection.
Section 11.15 - Report filed with county attorney.
Section 11.16 - Duty of attorney general.
Section 11.17 - Disclosures prohibited.
Section 11.19 - Auditor’s powers and duties.
Section 11.20 - Bills — audit and payment.
Section 11.21 - Repayment — objections.
Section 11.23 - Duty to install.
Section 11.24 - Review of entities receiving public moneys.
Section 11.25 - Reports required.
Section 11.26 - Targeted small business.
Section 11.27 - Biennial report.
Section 11.28 - Individual audit or examination reports.
Section 11.31 - State auditors.
Section 11.32 - Certified accountants employed.
Section 11.41 - Access to information — confidentiality.
Section 11.42 - Disclosures prohibited.
Section 11.52 - Refusal to testify.