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 revenue and finance as authorized in section 421.31, subsection 10, 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

Footnotes

  Requirement of auditor of state, § 11.5


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