Iowa Code 331.466 – Records — accounts — funds
Current as of: 2024 | Check for updates
|
Other versions
1. The governing body of each county enterprise or combined county enterprise operated on a revenue producing basis shall maintain a proper system of books, records and accounts.
Terms Used In Iowa Code 331.466
- Board: means the board of supervisors of a county. See Iowa Code 331.101
- Combined county enterprise: means two or more county enterprises combined and operated as a single enterprise. See Iowa Code 331.461
- County enterprise: means any of the following:a. See Iowa Code 331.461
- Treasurer: means the county treasurer or a deputy treasurer or employee designated by the county treasurer. See Iowa Code 331.101
2. The gross revenues of each county enterprise or combined county enterprise shall be deposited with the treasurer and kept by the treasurer in a separate account apart from the other funds of the county and from each other. The treasurer shall apply the gross revenues of each county enterprise or combined county enterprise only as ordered by the board and in strict compliance with the orders, including the provisions, terms, conditions and covenants of any and all resolutions of the board pursuant to which revenue bonds or pledge orders are issued and outstanding.