Iowa Code § 336.11

Annual report
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The board of library trustees shall, within ninety days after the close of each fiscal year, submit a report to the governing bodies of the respective jurisdictions comprising the library district. The report shall contain a statement of the condition of the library, the number of books and other resources added, the number of books and other resources circulated, the number of books and other resources not returned or lost,the amount of fines collected, and the amount of money expended in the maintenance of the public library during the preceding fiscalyear, together with any other information the board deems important. C93, §336.11

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