218.85 - UNIFORM SYSTEM OF ACCOUNTS. - Iowa Statutes

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