11.4 Report of audits.
1. The auditor of state shall make or cause to be made and filed and kept in the auditor’s office written reports of all audits and examinations, which reports shall include, if applicable, the following:
a. The financial condition of the state or department.
b. Whether, in the auditor’s opinion,
(1) Funds have been expended for the purpose for which appropriated.
(2) The department so audited or examined is efficiently conducted, and if the maximum results for the money expended are obtained.
(3) The work of the departments so audited or examined needlessly conflicts with or duplicates the work done by any other department.
c. All illegal or unbusinesslike practices.
d. Any recommendations for greater simplicity, accuracy, efficiency, or economy in the operation of the business of the several departments and institutions.
e. Any other information which, in the auditor’s judgment, may be of value.
2. The state auditor is hereby authorized to obtain, maintain, and operate, under the auditor’s exclusive control such machinery as may be necessary to print confidential reports and documents originating in the auditor’s office.
[S13, §161-a; C24, 27, 31, §342; C35, §101-a4; C39, §101.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.4]
92 Acts, ch 1242, §14; 2008 Acts, ch 1032, §117; 2011 Acts, ch 75, §5, 6
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.