11.42 Disclosures prohibited.
1. Notwithstanding chapter 22, information received during the course of any audit or examination, including allegations of misconduct or noncompliance, and all audit or examination work papers shall be maintained as confidential.
2. Information maintained as confidential as provided by this section may be disclosed for any of the following reasons:
a. As necessary to complete the audit or examination.
b. To the extent the auditor is required by law to report the same or to testify in court.
3. Upon completion of an audit or examination, a report shall be prepared as required by section 11.28 and all information included in the report shall be public information.
4. Any violation of this section shall be grounds for termination of employment with the auditor of state.
2011 Acts, ch 75, §28
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.