Iowa Code » Chapter 11 — AUDITOR OF STATE
Iowa Code

Iowa Code § 11.5 (2026)

Method of keeping accounts

✓ current as of July 2026
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Each department and institution of the state shall keep its records and accounts in such form and by such methods as to be able to exhibit in its reports the matters required by the auditor of state, unless otherwise specifically prescribed by law. Each department and institution of the state shall keep its records and accounts in a current condition. The failure of the head of any department of the state to comply with this provision shall be ground for the department head’s suspension from office. [S13, §161-a; C24, 27, 31, §343; C35, §101-a5; C39, §101.5; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.5] Referred to in §24.24 Suspension of state officers, chapter 67

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Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1994–2026 · leading case: Am. Fam. Mut. Ins. Co. v. Petersen, 679 N.W.2d 571 (Iowa 2004).
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Am. Fam. Mut. Ins. Co. v. Petersen, 679 N.W.2d 571 (Iowa 2004). “Widiss § 11.5, at 687. The district court found UM coverage applied because Petersen was a passenger in the uninsured vehicle being driven by Adcock, and she was injured while attempting to escape from the vehicle to avoid the assaultive actions of Adcock.”
State v. Rater, 568 N.W.2d 655 (Iowa 1997). “Israel, Criminal Procedure § 11.5(c), at 47 (1984). The State has the burden of proving the waiver was valid.”
Cedar Rapids Ass'n of Fire Fighters, Local 11 v. Iowa Pub. Emp. Relations Bd., 522 N.W.2d 840 (Iowa 1994). · cites it 2× “The existing contract in section 11.5(b) provided a liberal time-trade policy: “An employee may have the privilege to change a workday with another employee .”
State of Iowa v. Kevin Charles Lind (Iowa 2026). “And so, under this common law meaning of attempt, it wouldn’t matter that there was no real “victim” or other “person” who was really “engaged in human trafficking.” Iowa Code § 710A.1(4)(b).”
— Iowa Code § 11.5(a)(2) — 1 case
State of Iowa v. Kevin Charles Lind (Iowa 2026). “And so, under this common law meaning of attempt, it wouldn’t matter that there was no real “victim” or other “person” who was really “engaged in human trafficking.” Iowa Code § 710A.1(4)(b).”
— Iowa Code § 11.5(b) — 1 case
Cedar Rapids Ass'n of Fire Fighters, Local 11 v. Iowa Pub. Emp. Relations Bd., 522 N.W.2d 840 (Iowa 1994). “The existing contract in section 11.5(b) provided a liberal time-trade policy: “An employee may have the privilege to change a workday with another employee .”
— Iowa Code § 11.5(c) — 1 case
State v. Rater, 568 N.W.2d 655 (Iowa 1997). “Israel, Criminal Procedure § 11.5(c), at 47 (1984). The State has the burden of proving the waiver was valid.”
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