Terms Used In Iowa Code 11.20

  • 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. See Iowa Code 11.1
  • Examination: means procedures that are less in scope than an audit but which are directed toward reviewing financial activities and compliance with legal requirements. See Iowa Code 11.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
 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 included in a two-week payroll period. Upon approval of the auditor of state the director of the department of administrative services may issue warrants for the payment of the vouchers and salary payments from any unappropriated funds in the state treasury. Repayment to the state shall be made as provided by section 11.21.