11.14 Reports — public inspection.
1. A written report of an audit or examination shall be provided to the governmental subdivision and filed with the auditor of state. All reports shall be open to public inspection, including copies on file in the office of the state auditor, and refusal on the part of any public official to permit such inspection when such reports have been filed with the state auditor shall constitute a simple misdemeanor.
2. In addition to subsection 1, notice that the report has been filed shall be forwarded immediately to each newspaper, radio station, or television station located in the governmental subdivision that was audited or examined. However, if there is no newspaper, radio station, or television station located in the governmental subdivision, such notice shall be sent to the official newspapers of the county.
[S13, §100-d, 1056-a11; C24, 27, 31, 35, 39, §120; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.14]
2011 Acts, ch 75, §21
Referred to in §123.58, 125.55, 216A.98, 256E.7, 256F.4, 357H.9A
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.