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1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

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43 ATTO—AUDI<br />

AUCTIONS AND AUCTIONEERS—Continued<br />

License, 546A.1-546A.9<br />

License, exception, 546.1-546.3<br />

License <strong>of</strong> auction sales by cities, 368.6(5)<br />

Lien sales, 575.7, 576.2, 577.2, 579.2<br />

Lost and unclaimed property sold, 644.4<br />

Motor vehicles, stolen, auction sale, 321.89<br />

Nonresident auctioneers, license, 546.1-546.3<br />

Owner's right to reserve bid, 554.22(3, 4)<br />

Partition sales, R.C.P. 289(b)<br />

Real estate <strong>of</strong> decedent, 635.27<br />

Real estate sales, when license not required, 117.7<br />

Reservation <strong>of</strong> bid by seller, 554.22(4)<br />

Retracting bid, when allowed, 554.22(2)<br />

Sale <strong>of</strong> goods complete, when, 554.22(2)<br />

Sales act applicable, 554.22<br />

Sales, no implied warranty <strong>of</strong> title, 554.14(4)<br />

Sale, soil conservation district's property, 467A.10<br />

AUDITOR, COUNTY<br />

See COUNTY AUDITOR<br />

AUDITORIUMS<br />

Authority to erect and maintain, 37.1, 385.1<br />

City, management generally, 374A.1-374A.6<br />

Memorial hall, use as auditorium, 37.18(3)<br />

Parking reservation authorized, 321.360<br />

AUDITOR OF STATE<br />

General provisions, see STATE OFFICERS AND<br />

DEPARTMENTS<br />

Accounting, uniform system, 11.5, 11.22, 11.23<br />

Annotations and tables to <strong>Code</strong>, copy, 16.25(7)<br />

Audits and examinations<br />

Accountants, cities and schools, notice, 11.18<br />

Accounting system, 11.22, 11.23<br />

Applicability to charter cities, 11.18<br />

Bills, audit and payment, 11.19, 11.20<br />

Business manager <strong>of</strong> institutions, 218.7, 218.8<br />

Cities and towns, finances, 11.18-11.21<br />

Cities' annual financial reports, 11.31<br />

Cities examined, requirements, 11.18<br />

Costs audited and paid, 11.19-11.21<br />

Counties examined annually, 11.6<br />

Counties, financial condition, yearly, 11.6<br />

Dairy industry commission, 179.3(8)<br />

"Department" defined, 11.1<br />

Educational institutions, periodic, final, 11.2<br />

Examinations<br />

Made without notice, 11.11<br />

Private accountants, 11.18, 11.19<br />

Upon application, 11.18<br />

Examiners and assistants<br />

Access to records and cash, 11.10<br />

Appointment <strong>of</strong> assistants, 11.8<br />

Copies <strong>of</strong> report filed, requirements, 11.19<br />

Disclosures prohibited, 11.17<br />

Failure to file copies, penalty, 11.19<br />

Powers and duties, 11.19<br />

Qualifications and bond required, 11.7<br />

Salary or per diem, 11.9, 11.19<br />

Subpoena, right to call witnesses, 11.12<br />

Uniform accounts, duty to install, 11.23<br />

Witness, refusal to testify, action, 11.13, 11.14<br />

Examiners appointed, bond, 11.7<br />

Expense <strong>of</strong> examiners, 11.19, 11.21<br />

Fair board account, report, 173.19<br />

Fair board, state, periodic, final, 11.2<br />

Funds, state, handling, 11.2<br />

AUDITOR OF STATE—Continued<br />

Audits and examinations—Continued<br />

General penalty clause, 24.24<br />

Highway commission, how audited, 11.3<br />

Irregularities, report to county attorney, 11.15<br />

Liquor control commission audit, 123.57, 123.58<br />

Method <strong>of</strong> keeping department accounts, 11.5<br />

Municipality league's reports, 363.43<br />

Periodic audit required, 11.2<br />

Political subdivisions examined, 11.6, 11.18<br />

Removal grounds, report, 11.16<br />

Repayment, objections and hearing, 11.21<br />

School fund losses, 302.11, 302.12<br />

Schools examined, requirements, 11.18<br />

Schools, financial condition, 11.18-11.21<br />

Scope and rights <strong>of</strong> access, 11.10, 11.11<br />

Settlement annually required, 11.2<br />

Title, "<strong>State</strong> Audit Act", 11.24<br />

Townships examined, requirements, 11.18<br />

Townships, financial condition, 11.18-11.21<br />

Treasury department, daily audit, 11.2<br />

Waterworks audit, report received, 399.19<br />

Bond <strong>of</strong> accountancy board treasurer filed, 116.2<br />

Bond <strong>of</strong> secretary <strong>of</strong> state filed, 64.23(2)<br />

Bond required, amount, 64.6(1), 64.23(2), 452.15<br />

Bonds issued for school fund losses, 302.12<br />

Bonds <strong>of</strong> certified accountants filed, 116.11<br />

Bonus, World War II, duties, 35A.7, 35A.8<br />

Building and loan associations<br />

Corporation in loan business<br />

Certificate <strong>of</strong> nonusury, 429.13<br />

Report <strong>of</strong> conditions received, 429.11<br />

Requirements to obtain privilege, 429.11<br />

Foreign company stockholders' names sent to<br />

county auditor, 431.17<br />

Incorporation duties, 534.3(3)<br />

Payment <strong>of</strong> loans, small amounts, report, 429.11<br />

Report to governor biennially, 11.27<br />

Supervisor appointed, 534.41<br />

Unincorporated associations, 534.66<br />

Certificate <strong>of</strong> election, signing, 50.41<br />

City and town reports, 11.31, 368A.12<br />

Claims against municipal subdivisions, 25.6<br />

<strong>Code</strong> and annotations received, 16.24, 16.25<br />

Comptroller vested with auditor's powers, 8.5(4)<br />

Constitutional duty required, Const., <strong>Iowa</strong>, IV, 22<br />

County treasurer, losses determined, 334.13-334.21<br />

Delinquency in <strong>of</strong>fice, penalty, 452.15<br />

Deputy<br />

Appointment, 27.1, 27.2, 64.15, 584.1<br />

Duties, performing those <strong>of</strong> principal, 27.2<br />

Executive council, may not act on, 19.1<br />

Elected, term, Const., <strong>Iowa</strong>, IV, 22; 39.8, 39.9<br />

Election certificate for secretary <strong>of</strong> state, 50.41<br />

Election contest over <strong>of</strong>fice, 57.1, 61.1-61.14<br />

Election contests, clerk <strong>of</strong> contest court, 61.2<br />

Examinations, 11.1-11.29<br />

Fees<br />

Corporations, stock on installment plan, 501.7<br />

Loan corporation examination, 429.12<br />

Highway safety agencies, 80.19<br />

Indigents, medical costs certified, 255.26<br />

Insurance company reports received, 432.5<br />

Liquor control commission<br />

Audit all financial records, 123.58<br />

Examine accounts <strong>of</strong> stores and <strong>of</strong>fices, 123.57

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