Iowa Code § 11.4
Report of audits
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2014
As of January 1, 2012
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:
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.
a. The financial condition of the state or department.
b. Whether, in the auditor’s opinion,
b. Whether, in the auditor’s opinion,
(1) Funds have been expended for the purpose for which appropriated.
(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.
(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.
(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.
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.
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.
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.
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.
92 Acts, ch 1242, §14; 2008 Acts, ch 1032, §117; 2011 Acts, ch 75, §5, 6
92 Acts, ch 1242, §14; 2008 Acts, ch 1032, §117; 2011 Acts, ch 75, §5, 6
Referred to in
Subsection 1 amended
Subsection 2 stricken and former subsection 3 renumbered as 2
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.