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 […]
11.10 Examinations. Repealed by 2011 Acts, ch 75, §41. See §11.41(2).
11.11 Scope of audits. The written report of the audit of a governmental subdivision shall include the auditor’s opinion as to whether a governmental subdivision’s financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles or with an other comprehensive basis of accounting. As a part of conducting an […]
11.12 Subpoenas. Repealed by 2011 Acts, ch 75, §41 . See §11.51 and 11.52.
11.13 Refusal to testify. Repealed by 2011 Acts, ch 75, §41. See §11.52.
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 […]
11.15 Report filed with county attorney. Repealed by 2011 Acts, ch 75, §41 . See §11.42, 11.53, and 11.54.
11.16 Duty of attorney general. Repealed by 2011 Acts, ch 75, §41. See §11.54.
11.17 Disclosures prohibited. Repealed by 2011 Acts, ch 75, §41. See §11.42.
11.19 Auditor’s powers and duties. 1. Where an audit or examination is made under contract with, or employment of, certified public accountants, the auditor shall, in all matters pertaining to an authorized audit or examination, have all of the powers and be vested with all the authority of state auditors employed by the auditor of […]
11.2 Annual settlements. 1. The auditor of state shall annually, and more often if deemed necessary, audit the state and all state officers and departments receiving or expending state funds, except that the accounts, records, and documents of the treasurer of state shall be audited daily. 2. Departments shall immediately notify the auditor of state […]
11.20 Bills — audit and payment. If the audit or examination is made by the auditor of state under this chapter, each auditor shall file with the auditor of state an itemized, certified and sworn voucher of time and expense that the auditor is actually engaged in the audit or examination. The salaries shall be […]
11.21 Repayment — objections. 1. Upon payment by the state of the salary and expenses, the auditor of state shall file with the warrant-issuing officer of the governmental subdivision whose offices were audited or examined a sworn statement consisting of the itemized expenses paid and prorated salary costs paid under section 11.20. Upon approval by […]
11.23 Duty to install. Repealed by 2011 Acts, ch 75, §41.
11.24 Review of entities receiving public moneys. 1. The auditor of state may, at the request of a department, review, during normal business hours upon reasonable notice of at least twenty-four hours, the audit working papers prepared by a certified public accountant covering the receipt and expenditure of state or federal funds provided by the […]
11.25 Reports required. Repealed by 2011 Acts, ch 75, §41.
11.26 Targeted small business. After the conclusion of each fiscal year, the auditor of state shall annually conduct a review of whether state agencies are meeting their goal for procurement activities conducted pursuant to sections 73.15 through 73.21, and compliance with the forty-eight hour notice provision in section 73.16, subsection 2. By December 31 of […]
11.27 Biennial report. Repealed by 2011 Acts, ch 75, §41.
11.28 Individual audit or examination reports. Audit or examination reports shall include applicable exhibits, schedules, findings, and recommendations. The format of the reports shall comply with applicable professional accounting and auditing standards or procedures established by the auditor of state. Where applicable, the reports shall also set forth the average cost per year for the […]
11.30 Salary. The salary of the auditor of state shall be as fixed by the general assembly. [C31, 35, §130-c1; C39, §130.9; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.30]
