Iowa Code 123.57 – Examination of accounts
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Terms Used In Iowa Code 123.57
- Alcohol: means the product of distillation of any fermented liquor rectified one or more times, whatever may be the origin thereof, and includes synthetic ethyl alcohol. See Iowa Code 123.3
- Commission: means the alcoholic beverages commission established by this chapter. See Iowa Code 123.3
- Director: means the director of the department of revenue or the director's designee. See Iowa Code 123.3
- Oversight: Committee review of the activities of a Federal agency or program.
- State: means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico. See Iowa Code 152E.3
- year: means twelve consecutive months. See Iowa Code 4.1
The financial condition and transactions of all offices, departments, warehouses, and depots concerning the alcohol beverage control activities of the department shall be examined at least once each year by the state auditor and at shorter periods if requested by the director, governor, commission, or the general assembly’s standing committees on government oversight.