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92 IOWA OFFICIAL REGISTER—1945-1946
corporations not for pecuniary profit and cooperative associations are
granted by the Secretary of State. Foreign corporations doing business
in Iowa are required to obtain permits from that officer. Protective
registration of trademarks, labels and forms of advertising is provided
by the state department. These statutes are administered by the division
of corporations and trademarks.
The Secretary of State is an ex-officio member of the State Executive
Council, the State Board of Health, the State Printing Board, the
State Permit Board and the Employment Agency Commission.
AUDITOR OF STATE
(Office located on main floor of Capitol Building)
Term expires December 31, 1946
CHET B. AKERS, Ottumwa
Salary, $5,000 annually
Frank M. Hanson, Cedar Rapids, Deputy State Auditor.
Aletha Sayler, Ottumwa, Secretary.
The Auditor of State is a constitutional official and at least once each
year, makes full settlement between the state and all state officers and
departments and all persons receiving or expending state funds, and
makes a complete audit of the books, records and accounts of every
department of state. These departments include the office of the governor,
the executive council, state comptroller, secretary of state, state
treasurer, attorney general, supreme court, superintendent of printing,
adjutant general, state board of control and all institutions under its
control, department of health, board of education and all institutions
under its control, department of public instruction, department of agriculture,
highway commission, liquor commission, state fair board, state
tax commission (including sales, income, and chain-store tax divisions),
board of railroad commissioners, banking department, fish and game
department, state relief associations, and all other departments, boards
and commissions.
The Auditor of State also has charge of the municipal finance department,
the county accounting department, the fiscal affairs of all political
subdivisions including schools and school districts and building and loan
associations. He appoints the county examiners, the municipal and
school examiners, and the examiners of building and loan associations,
examining their reports, conferring and discussing with said examiners
the affairs of the counties, cities, etc., as disclosed by the reports, advising,
suggesting and recommending such changes in policy as he deems
expedient. All reports by building and loan associations and all fees,
except fees for incorporation, are paid to him. No building and loan
association can transact business in the state without a certificate of
authority from the Auditor of State.
All offices of the 99 counties are examined annually, as well as all
cities and townships or municipal corporations with a population of
2,000 or more and school districts with a population of 5,000 or more,
but in cities, towns and school districts the audits are optional with the
governing bodies and are made upon request.
For the purpose of examining, auditing and checking, the various
departments of the state may be classified roughly into three groups,
viz.: all those departments, boards and commissions located in or adjacent
to the state house; the state highway commission and the institutions
under control of the board of control and the board of education;
counties, cities, towns and schools.
The Auditor of State submits annual and biennial reports to the governor,
as well as individual audit reports. The annual reports are on
municipal finances, and the biennial reports on the operations of the