reglab/housing_qa huggingface dataset:
IA Code § 12B.10B (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.10B - Written investment policies.

12B.10B Written investment policies.   1. Political subdivisions shall approve written investment policies which incorporate the guidelines specified in sections 12B.10, 12B.10A, this section, and section 12B.10C, and any other provisions deemed necessary to adequately safeguard invested public funds.   2. The written investment policy required by section 12B.10 shall be delivered to all of the following:   a. The governing body or officer of the public entity to which the policy applies.   b. All depository institutions or fiduciaries for public funds of the public entity.   c. The auditor of the public entity.   3. The following entities are not subject to this section:   a. The public safety peace officers’ retirement system governed by chapter 97A.   b. The Iowa public employees’ retirement system governed by chapter 97B.   c. The Iowa finance authority governed by chapter 16.   d. The state board of regents governed by chapter 262.   e. A pension and annuity retirement system governed by chapter 294.   f. The statewide fire and police retirement system governed by chapter 411.   g. The judicial retirement system governed by chapter 602, article 9.   h. The deferred compensation plan established by the executive council pursuant to section 509A.12.   i. The tobacco settlement authority governed by chapter 12E.   j. Municipal utility retirement systems governed under chapter 412.  92 Acts, ch 1156, §18; 96 Acts, ch 1187, §77; 97 Acts, ch 185, §3; 2000 Acts, ch 1208, §22, 25; 2001 Acts, ch 102, §2; 2010 Acts, ch 1061, §4  Referred to in §12B.14, 28E.5, 331.303
IA Code § 12B.10C (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.10C - Regulation of public funds custodial agreements.

12B.10C Regulation of public funds custodial agreements.   1. The treasurer of state, in consultation with the attorney general, shall adopt rules under chapter 17A requiring the inclusion in public funds custodial agreements of any provisions necessary to prevent loss of public funds.   2. As used in this section, “public funds custodial agreement” means any contractual arrangement pursuant to which one or more persons, including but not limited to investment advisors, investment companies, trustees, agents and custodians, are authorized to act as a custodian of or to designate another person to act as a custodian of public funds or any security or document of ownership or title evidencing public funds investments other than custodial agreements between an open-end management investment company registered with the federal securities and exchange commission under the federal Investment Company Act of 1940, 15 U.S.C. §80a-1 and a custodian bank.   3. As used in this section “public funds” means public funds as defined in section 12C.1. However, this section does not apply to public funds that are invested under the provisions of a resolution or indenture for the issuance of bonds, notes, certificates, warrants, or other evidences of indebtedness. To the extent that a provision of this section conflicts with federal law, it shall be construed to avoid the conflict.   4. The following entities are not subject to this section:   a. The public safety peace officers’ retirement system governed by chapter 97A.   b. The Iowa public employees’ retirement system governed by chapter 97B.   c. Investments by the Iowa finance authority governed by chapter 16.   d. A pension and annuity retirement system governed by chapter 294.   e. The statewide fire and police retirement system governed by chapter 411.   f. The judicial retirement system governed by chapter 602, article 9.   g. The deferred compensation plan established by the executive council pursuant to section 509A.12.   h. The tobacco settlement authority governed by chapter 12E.   i. Municipal utility retirement systems governed under chapter 412.   j. The state board of regents governed by chapter 262.  92 Acts, ch 1156, §19; 96 Acts, ch 1187, §78; 97 Acts, ch 185, §4; 2000 Acts, ch 1208, §23, 25; 2001 Acts, ch 102, §3; 2005 Acts, ch 179, §147; 2008 Acts, ch 1032, §201; 2015 Acts, ch 30, §5  Referred to in §12B.10A, 12B.10B, 12B.14, 28E.5
IA Code § 12B.11 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.11 - Manner and details of settlement.

12B.11 Manner and details of settlement.   At the time of any examination of any such office, or at the time of any settlement with the treasurer in charge of any such public funds, the treasurer is not required to produce and count in the presence of the officer or officers making such examination or settlement, unless otherwise requested by the board of supervisors, all moneys or funds then on deposit in the safe or vault in the treasurer’s office. The treasurer shall produce a statement of all money or funds on deposit with any depository wherein the treasurer is authorized to deposit such funds, and shall correctly show the balance remaining on deposit in such depository at the close of business on the day preceding the day of such settlement. The treasurer shall also file a statement setting forth the numbers, dates, and amounts of all outstanding checks, or other items of difference, reconciling the balance as shown by the treasurer’s books with those of the depositories. The state treasurer shall also file a statement showing the numbers, dates, and amounts of all United States government bonds held as part of said public fund.  [R60, §804; C73, §918; C97, §1462; S13, §1462; C24, 27, 31, 35, 39, §7413; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.11]  C93, §12B.11  2003 Acts, ch 24, §1; 2006 Acts, ch 1070, §1, 31  Referred to in §12B.12, 12B.13, 12B.14
IA Code § 12B.12 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.12 - Duty of examining officer.

12B.12 Duty of examining officer.   It shall be the duty of the officer or officers making a settlement described under section 12B.11 to see that the amount of securities and money produced and counted, together with the amounts so certified by the legally designated depositories, agrees with the balance with which such treasurer should be charged, and the officer shall make a report in writing of any such settlement or examination, and attach thereto the certified statement of all such depositories.  [S13, §1462; C24, 27, 31, 35, 39, §7414; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.12]  C93, §12B.12  2017 Acts, ch 29, §14  Referred to in §12B.14
IA Code § 12B.13 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.13 - Report of settlement filed.

12B.13 Report of settlement filed.   The report of any settlement under section 12B.11 with the treasurer of state shall be filed in the office of the director of the department of management. The report of a settlement under section 12B.11 with a county treasurer shall be filed with the auditor of the county.  [S13, §1462; C24, 27, 31, 35, 39, §7415; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.13]  C93, §12B.13  2017 Acts, ch 29, §15  Referred to in §12B.14
IA Code § 12B.14 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.14 - False statements or reports.

12B.14 False statements or reports.   Any officer or other person making a false statement or report or in any manner violating any of the provisions of sections 12B.10 to 12B.13 shall be guilty of a fraudulent practice.  [S13, §1462-a; C24, 27, 31, 35, 39, §7416; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.14]  C93, §12B.14  Fraudulent practices; see §714.8
IA Code § 12B.15 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.15 - Official delinquency.

12B.15 Official delinquency.   If any auditor or treasurer or other officer shall neglect or refuse to perform any act or duty specifically required of the officer, such officer shall be guilty of a simple misdemeanor, and the officer and the officer’s surety shall be liable on the official bond for any fine imposed, and for the damages sustained by any person through such neglect or refusal.  [R60, §744, 749, 805; C73, §919; C97, §1463; C24, 27, 31, 35, 39, §7417; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.15]  C93, §12B.15
IA Code § 12B.16 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.16 - Refund to counties.

12B.16 Refund to counties.   The director of the department of administrative services shall draw the warrant on the state treasury in favor of any county in the state for the amount of any excess in any fund or tax due the state from said county, excepting the state taxes.  [C97, §1464; C24, 27, 31, 35, 39, §7418; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.16]  C93, §12B.16  2003 Acts, ch 145, §286
IA Code § 12B.17 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.17 - Warrant for excess.

12B.17 Warrant for excess.   When it shall appear from the books in the department of administrative services that there is a balance due any county in excess of any revenue due the state, except state taxes, the director of the department of administrative services shall draw a warrant for such excess in favor of the county entitled thereto, and forward the same by mail, or otherwise, to the county auditor of the county to which it belongs, and charge the amount so sent to such county.  [C97, §1465; C24, 27, 31, 35, 39, §7419; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.17]  C93, §12B.17  2003 Acts, ch 145, §286
IA Code § 12B.18 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.18 - Delivery to treasurer.

12B.18 Delivery to treasurer.   The auditor to whom said warrant is sent shall immediately, upon receipt thereof, deliver it to the treasurer of the county, and charge the amount thereof to the treasurer, and shall acknowledge the receipt of the amount to the director of the department of administrative services.  [C97, §1466; C24, 27, 31, 35, 39, §7420; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.18]  C93, §12B.18  2003 Acts, ch 145, §286  Referred to in §331.502
IA Code § 12C.2 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.2 - Approval — requirements.

12C.2 Approval — requirements.   The approval of a financial institution as a depository of public funds for a public body shall be by written resolution or order that shall be entered of record in the minutes of the approving board, and that shall distinctly name each depository approved, and specify the maximum amount that may be kept on deposit in each depository.  [C24, 27, §139; C31, 35, §7420-d2; C39, §7420.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §453.2]  84 Acts, ch 1230, §6  C93, §12C.2  2002 Acts, ch 1096, §3, 17  Referred to in §12B.10
IA Code § 12C.4 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.4 - Location of depositories.

12C.4 Location of depositories.   Deposits by the treasurer of state shall be in depositories located in this state; by a county officer or county public hospital officer or merged area hospital officer, in depositories located in the county or in an adjoining county within this state; by a memorial hospital treasurer, in a depository located within this state which shall be selected by the memorial hospital treasurer and approved by the memorial hospital commission; by a city treasurer or other city financial officer, in depositories located in the county in which the city is located or in an adjoining county, but if there is no depository in the county in which the city is located or in an adjoining county then in any other depository located in this state which shall be selected as a depository by the city council; by a school treasurer or by a school secretary in a depository within this state which shall be selected by the board of directors or the trustees of the school district; by a township clerk in a depository located within this state which shall be selected by the township clerk and approved by the trustees of the township. However, deposits may be made in depositories outside of Iowa for the purpose of paying principal and interest on bonded indebtedness of any municipality when the deposit is made not more than ten days before the date the principal or interest becomes due. Further, the treasurer of state may maintain an account or accounts outside the state of Iowa for the purpose of providing custodial services for the state and state retirement fund accounts. Deposits made for the purpose of completing an electronic financial transaction pursuant to section 8B.32 or 331.427 may be made in any depository located in this state.  [C24, 27, §139, 4319, 5548, 5651, 7404; C31, 35, §7420-d4; C39, §7420.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §453.4; 82 Acts, ch 1202, §2]  84 Acts, ch 1230, §8; 86 Acts, ch 1243, §31  C93, §12C.4  2003 Acts, ch 18, §2  ; 2003 Acts, 1st Ex, ch 2, §35, 209  ; 2013 Acts, ch 129, §27  Referred to in §12B.10
IA Code § 12C.5 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.5 - Refusal of deposits — procedure.

12C.5 Refusal of deposits — procedure.   If the approved depositories will not accept the deposits under the conditions prescribed or authorized in this chapter, the funds may be deposited, on the same or better terms as were offered to the depositories, in one or more approved depositories conveniently located within the state.  [C24, 27, §5653; C31, 35, §7420-d5; C39, §7420.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §453.5; 81 Acts, ch 149, §1]  84 Acts, ch 1230, §9  C93, §12C.5  2001 Acts, ch 68, §3, 24; 2018 Acts, ch 1026, §7
IA Code § 12C.6 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.6 - Interest rate — committee — notice.

12C.6 Interest rate — committee — notice.   1. Public deposits shall be deposited with reasonable promptness in a depository legally designated as depository for the funds.   2. a. A committee composed of the superintendent of banking, the superintendent of credit unions, the auditor of state or a designee, and the treasurer of state shall meet on or about the first of each month or at other times as the committee may prescribe and by majority action shall establish a minimum rate to be earned on state funds placed in time deposits.   b. State funds invested in depository time certificates of deposit shall draw interest at not less than the rate established, effective on the date of investment.   c. An interest rate established by the committee under this section shall be in effect commencing on the eighth calendar day following the day the rate is established and until a different rate is established and takes effect.   d. The committee shall give advisory notice of an interest rate established under this section. This notice may be given by publication in one or more newspapers, by publication in the Iowa administrative bulletin, by ordinary mail to persons directly affected, by any other method determined by the committee, or by a combination of these. In all cases, the notice shall be published in the Iowa administrative bulletin.   e. The notice shall contain the following words:   The rate of interest has been determined by a committee of the state of Iowa to be the minimum interest rate that shall be paid on public funds deposited in approved financial institutions. To be eligible to accept deposits of public funds of the state of Iowa, a financial institution shall demonstrate a commitment to serve the needs of the local community in which it is chartered to do business. These needs include credit services as well as deposit services. All such financial institutions are required to provide the committee with a written description of their commitment to provide credit services in the community. This statement is available for examination by citizens.   f. The notice shall also provide the name and address of a state official to whom inquiries can be sent. Actions of the committee under this section and section 12C.6A are exempt from chapter 17A.   3. Public funds invested in depositories’ time certificates of deposit by a public body or officer other than the treasurer of state shall draw interest at rates to be determined by the public body or officer and the depository, which rates shall not be less than the minimum rate set under this section for state funds.  [C24, 27, §140, 4319, 5548, 5651, 7404; C31, 35, §7420-d6; C39, §7420.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §453.6; 81 Acts, ch 39, §2, ch 149, §2]  84 Acts, ch 1230, §10  C93, §12C.6  96 Acts, ch 1021, §1; 2008 Acts, ch 1032, §201  Referred to in §12B.10, 12C.6A, 12C.7, 384.58, 524.223, 573.12, 573.14, 602.8109  See §74A.6 for interest rates on public obligations
IA Code § 12C.7 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.7 - Interest — where credited.

12C.7 Interest — where credited.   1. A depository may pay interest to a public officer on deposits of public funds, and a public officer may take or receive interest on deposits of public funds.   2. Interest or earnings on investments and time deposits made in accordance with the provisions of sections 12.8, 12B.10, 12C.1, and 12C.6 shall be credited to the general fund of the governmental body making the investment or deposit, with the exception of specific funds for which investments are otherwise provided by law, constitutional funds, or when legally diverted to the state sinking fund for public deposits. Funds so excepted shall receive credit for interest or earnings derived from such investments or time deposits made from such funds.  [C31, 35, §7420-d7; C39, §7420.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §453.7]  84 Acts, ch 1230, §12  C93, §12C.7  95 Acts, ch 25, §1; 2013 Acts, ch 5, §1  Referred to in §2.12B, 8.55, 8.56, 8.57, 8.57A, 8.57B, 8.57E, 8A.123, 8A.321, 8A.328, 8A.330, 8A.431, 8A.432, 8A.434, 8A.435, 8A.436, 8A.437, 8A.438, 8A.454, 8B.13, 8B.33, 8D.14, 12.72, 12.79, 12.82, 12.88, 12.88A, 12.89, 12.91, 12A.6, 12C.10, 12I.4, 15.106A, 15.261, 15.262, 15.293, 15.335B, 15.412, 15B.3, 15E.311, 15E.363, 15F.107, 15F.204, 15F.205, 15F.403, 15H.5, 16.5, 16.45, 16.46, 16.47, 16.48, 16.49, 16.50, 16.134, 16.134A, 16.141, 16.153, 16.181, 29C.17A, 35A.5, 35A.11, 35A.13, 35A.14, 35A.16, 47.11, 80.42, 80.43, 80.44, 80.46, 80.47, 80B.19, 89.8, 89A.19, 91C.9, 99B.58, 99D.9B, 100.19, 100B.4, 100B.13, 103.7, 135.175, 135.181, 159.21, 159A.16, 161A.80A, 161G.2, 162.2C, 163.3B, 169A.13A, 170.3C, 204.6, 207.10, 216B.3, 225D.2, 237A.4A, 249A.33, 249L.4, 249M.4, 256.34, 256.40, 256.87, 256I.11, 257.51, 260H.2, 260I.2, 261.38, 261.62, 261.73, 261.110, 261.111, 261.112, 261.115, 261.116, 261B.8, 303.3D, 303A.4, 303A.7, 307.20, 312.1, 312A.2, 321G.7, 321I.8, 331.604, 357B.3, 359.43, 418.10, 418.16, 426C.2, 452A.79A, 453A.35A, 455A.18, 455A.19, 455B.112A, 455B.133B, 455B.133C, 455B.196, 455B.265A, 455D.11C, 455D.15, 455E.11, 455G.21, 456A.17, 456A.21, 456A.33C, 459.401, 460.303, 461.31, 466.9, 466B.45, 466B.46, 473.19A, 476.10A, 483A.3B, 502.601, 514I.11, 523C.24, 535D.14, 541A.7, 553.19, 602.8108, 692.2A, 714.16C, 714.23, 717F.9, 904.117, 904.118A, 904.303A, 904.311A, 904.703
IA Code § 12C.8 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.8 - Liability of public officers.

12C.8 Liability of public officers.   An officer who is referred to in section 12C.1 is not liable for loss of funds by reason of the insolvency of the depository institution when the funds have been deposited or invested as provided in this chapter.  [C27, §1090-a20; C31, 35, §7420-d8; C39, §7420.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §453.8]  84 Acts, ch 1230, §13  C93, §12C.8
IA Code § 12C.9 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.9 - Investment of sinking funds — bond proceeds.

12C.9 Investment of sinking funds — bond proceeds.   1. The treasurer of state and all other state agencies authorized to invest funds and the treasurer or other designated financial officer of each political subdivision including each school corporation shall invest the proceeds of notes, bonds, refunding bonds, and other evidences of indebtedness, and funds being accumulated for the payment of principal and interest or reserves in investments set out in section 12B.10, subsection 4, paragraph “a”, subparagraphs (1) through (9), section 12B.10, subsection 5, paragraph “a”, subparagraphs (1) through (7), an investment contract, or tax-exempt bonds. The investment shall be as defined and permitted by section 148 of the Internal Revenue Code and applicable regulations under that section. An investment contract or tax-exempt bonds shall be rated within the two highest classifications as established by at least one of the standard rating services approved by the superintendent of banking by rule adopted pursuant to chapter 17A.   2. Earnings and interest from investments pursuant to subsection 1 shall be used to pay the principal or interest as the principal or interest comes due on the indebtedness or to fund the construction of the project for which the indebtedness was issued, or shall be credited to the capital project fund for which the indebtedness was issued.  [C27, 31, 35, §12775-b1; C39, §7420.43; C46, 50, 54, §454.35; C58, 62, 66, 71, 73, 75, 77, 79, 81, §453.9]  84 Acts, ch 1230, §14; 91 Acts, ch 249, §2; 92 Acts, ch 1156, §23  C93, §12C.9  95 Acts, ch 25, §2; 2008 Acts, ch 1075, §2
IA Code § 12C.10 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.10 - Investment of funds created by election.

12C.10 Investment of funds created by election.   The governing council or board, who by law has control of any fund created by direct vote of the people, may invest any portion of the fund not currently needed, in investments authorized in section 12B.10. The treasurer of state may invest in any of the investments authorized for the Iowa public employees’ retirement system in section 97B.7A except that investment in common stocks shall not be permitted. Interest or earnings on such funds shall be credited as provided in section 12C.7, subsection 2.  [C58, 62, 66, 71, 73, 75, 77, 79, 81, §453.10]  84 Acts, ch 1230, §15  C93, §12C.10  2001 Acts, ch 68, §4, 24; 2019 Acts, ch 24, §6
IA Code § 12C.11 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.11 - Investment officer.

12C.11 Investment officer.   A county, city, county public hospital, merged area hospital, memorial hospital or school corporation governing body may delegate its investment authority, under the provisions of this chapter, to the treasurer or other financial officer of the governmental unit, who shall thereafter be responsible for handling investment transactions until such delegation of authority is revoked.  [C66, 71, 73, 75, 77, 79, 81, §453.11]  C93, §12C.11
IA Code § 12C.12 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12C - DEPOSIT OF PUBLIC FUNDS|Section 12C.12 - Service charge by depository.

12C.12 Service charge by depository.   A depository may make reasonable service charges with respect to the handling of public funds, but the service charges shall not be greater than the depository customarily requires from other depositors for similar services.  [C66, 71, 73, 75, 77, 79, 81, §453.12]  84 Acts, ch 1230, §16  C93, §12C.12