1. The auditor of state, at the request of a member of the general assembly, may review the records covering the receipt and expenditure of state or federal funds by a state department to determine if the receipt and expenditure of those funds by the department is consistent with the laws, rules, regulations, and contractual agreements governing those funds.

Terms Used In Iowa Code 11.5C

  • 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
  • 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. If the state department that is the subject of the review is listed in section 11.5B, the state department shall reimburse the auditor of state for the cost of the review and any subsequent assistance provided by the auditor of state.
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