Iowa Code
Chapter 12B - SECURITY OF THE REVENUE
Section 12B.9 - Correct balances.

12B.9 Correct balances.
The board of supervisors shall also see that the books of the treasurer are correctly balanced before passing into the possession and control of the treasurer-elect.
[R60, §802; C73, §917; C97, §1461; C24, 27, 31, 35, 39, §7411; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.9]
C93, §12B.9