11.1 Definitions.
1. For purposes of this chapter, unless the context otherwise requires:
a. “Department” means any authority charged by law with official responsibility for the expenditure of public money of the state and any agency receiving money from the general revenues of the state.
b. “Examination” means procedures that are less in scope than an audit but which are directed toward reviewing financial activities and compliance with legal requirements.
c. “Governmental subdivision” means cities and administrative agencies established by cities, hospitals or health care facilities established by a city, counties, county hospitals organized under chapters 347 and 347A, memorial hospitals organized under chapter 37, entities organized under chapter 28E, community colleges, area education agencies, and school districts.
d. “Regents institutions” means the institutions governed by the board of regents under section 262.7.
2. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
[C24, 27, 31, §339; C35, §101-a1; C39, §101.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.1]
2000 Acts, ch 1148, §1; 2011 Acts, ch 75, §1
Referred to in §24.24
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Section 11.2 - Annual settlements.
Section 11.4 - Report of audits.
Section 11.5 - Method of keeping accounts.
Section 11.5A - Audit or examination — costs.
Section 11.5B - Repayment of audit expenses by state departments and agencies.
Section 11.5C - Legislative request for auditor review — reimbursement.
Section 11.7 - State auditors.
Section 11.9 - County, municipal and school auditors’ salaries and expenses.
Section 11.11 - Scope of audits.
Section 11.13 - Refusal to testify.
Section 11.14 - Reports — public inspection.
Section 11.15 - Report filed with county attorney.
Section 11.16 - Duty of attorney general.
Section 11.17 - Disclosures prohibited.
Section 11.19 - Auditor’s powers and duties.
Section 11.20 - Bills — audit and payment.
Section 11.21 - Repayment — objections.
Section 11.23 - Duty to install.
Section 11.24 - Review of entities receiving public moneys.
Section 11.25 - Reports required.
Section 11.26 - Targeted small business.
Section 11.27 - Biennial report.
Section 11.28 - Individual audit or examination reports.
Section 11.31 - State auditors.
Section 11.32 - Certified accountants employed.
Section 11.41 - Access to information — confidentiality.
Section 11.42 - Disclosures prohibited.
Section 11.52 - Refusal to testify.