There is established within the department a division of municipal services, under the supervision of a classified director of municipal services, who shall be responsible for the following functions:
   I. Providing technical assistance to the political subdivisions of the state.
   II. Performing general municipal and county audits.
   III. Assisting the commissioner in his responsibility for setting municipal tax rates.
   IV. Establishing a standard technical assistance manual for municipalities on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities. The manual shall distinguish between those provisions which municipalities must comply with and those elements which are advisory in nature.
Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995.