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135 chapters · 2,248 sections in this title.
Iowa Code § 11.1 Definitions.
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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. “Exa…
Iowa Code § 11.11 Scope of audits.
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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 o…
Iowa Code § 11.14 Reports — public inspection.
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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…
Iowa Code § 11.19 Auditor’s powers and duties.
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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…