COMPILED CODE - Iowa Legislature - State of Iowa

8 .
§§ 135-150. TREASURER OF STATE. Tit. II, Ch. 5
25 As soon as an examination for any county has been completed,
26 and the expenses thereof paid by the state, the auditor of state shall
27 forthwith file with the auditor of the county so examined a claim for
28 the full amount so paid by the state ; which claim, when so filed, shall
29 become a legal and valid claim against the county, payable from its
30 general funds, as all other claims are paid.
[S., '13, § 100-a; 39 G. A., ch. 209, § 7.]
SEC. 135. Examiners of municipal accounts—compensation.
1 The auditor of state shall appoint one or more examiners of
2 municipal accounts whose duty it shall be at least once in two years
3 to examine into, audit and report upon the financial condition and
4 transactions of all cities having a population of three thousand or more.
5 Said examiners shall have power to compel the attendance of
6 witnesses and to administer oaths and shall have access to all books,
7 papers or records essential in a thoroughgoing examination.
8 The examiner in charge of an investigation shall, on the conclu-
9 sion thereof, file a written report of his findings with the mayor and
10 council and with the auditor of state, including his criticisms of any
11 faults found and his recommendations respecting improvements desir-
12 able.
13 Any and all reports thus made and filed shall be open to public
14 inspection.
15 The compensation of said examiners, together with their neces-
16 sary expenses, shall be paid as other claims against the state from
17 any funds in the state treasury not otherwise appropriated; there-
18 upon the auditor of state shall file a claim for the full amount so
19 allowed with the auditor or clerk of the city or town examined, and
20 the council thereof shall provide for its payment.
[S., '13, § 1056-all ; 38 G. A., ch. 301, § 1 ; 39 G. A., ch. 209,
§6.]
SEC. 137. Salary of auditor.
[Repealed by 39 G. A., ch. 209, § 1.]
CHAPTER 5.
TREASURER OF STATE.
SECTION 138-al. Daily balance sheet.
1 The treasurer of state shall so keep the books of his office that
2 at the close of each day's business the account of each fund will show
3 the balance or deficit therein, and show also the total amount of the
4 money in the state treasury, and should the books not be in balance,
5 the daily statement shall show the amount of the surplus or deficit
6 by which the books fail to balance.
[39 G. A., ch. 185, § 1.]
SEC. 150. Collections through depositories—interest on deposits.
1 The treasurer of state, on the receipt of any draft, check or cer-
2 tificate of deposit on account of state dues, may place the same in such