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.
 b. Whether, in the auditor’s opinion,

 (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.
 (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.
 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.

Terms Used In Iowa Code 11.4

  • 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
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • 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
 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.
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