Iowa § 257B.31 School fund account — settlement

Iowa Statutes

§ 257B.31 — School fund account — settlement

Iowa § 257B.31

Title VIIEDUCATION, HISTORY, AND CULTURE

Ch. 257BSCHOOL FUNDS

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Bluebook

Iowa Code § 257B.31 (2026).

Text

The auditor shall also keep, in books to be provided for that purpose, an account to
be known as the permanent school fund account, in which a memorandum of the notes,
7 SCHOOL FUNDS, §257B.35
mortgages, bonds, money, and assets which may come into the auditor’s hands and those
of the treasurer shall be entered, and separate accounts of principal and interest be kept.
The county treasurer shall also keep an account and record of all school funds coming into
the county treasurer’s hands. Settlements of the account shall be made with the board of
supervisors at its January and June sessions, and the settlements shall be recorded with the
proceedings of the board.

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The auditor shall also keep, in books to be provided for that purpose, an account to
be known as the permanent school fund account, in which a memorandum of the notes,
7 SCHOOL FUNDS, §257B.35
mortgages, bonds, money, and assets which may come into the auditor’s hands and those
of the treasurer shall be entered, and separate accounts of principal and interest be kept.
The county treasurer shall also keep an account and record of all school funds coming into
the county treasurer’s hands. Settlements of the account shall be made with the board of
supervisors at its January and June sessions, and the settlements shall be recorded with the
proceedings of the board.