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Iowa State Auditor

About Us

Mission

To serve as the Taxpayers' Watchdog. Our work is to help ensure government officials use taxpayer dollars for the intended purposes to benefit the public.

About the Office

The Office of Auditor of State is to benefit all citizens of Iowa by providing audit, review, and other technical services to state and local governments to ensure the effective, economical businesslike conduct of public activities in a prudent, accountable manner to achieve the intended purposes.

The Auditor of State is a constitutional official, elected every four years. The Auditor is required to annually make a complete audit of the books, records and accounts of every department of state government. The State's Comprehensive Annual Financial Report and Single Audit Report are audited by the Auditor of State.

Responsibilities

The Auditor of State has responsibility for audits of counties, cities, school districts and other governmental subdivisions and is required to provide guidelines to CPA firms performing such audits. The Auditor of State is also responsible for examinations of cities not required to be audited. All audit and examination reports must be filed with the Auditor of State and are a public record.

The Auditor of State is a statutory member of the State Executive Council, the State Appeal Board, the Iowa Telecommunications and Technology Commission, the Vision Iowa Board, the Tobacco Settlement Authority, and the Honey Creek Premier Destination Park Authority.

Organization

The Office of Auditor of State includes three divisions, with the duties and responsibilities summarized as follows:

Administration Division

This division is responsible for general management of the office, which includes fiscal management, data processing, human resource management and audit report printing and distribution.

Financial Audit Division

This division is responsible for performance of annual audits of Iowa's Comprehensive Annual Financial Report and its Single Audit report, all state departments and agencies, as well as audits of counties, cities, school districts, and other governmental subdivisions as requested. This division is responsible for performing city examinations.

This division also reviews audits and examinations of governmental subdivisions performed by CPA firms, performs re-audits, as needed, and provides technical assistance to private citizens, CPA firms, government officials and other governmental agencies.

Performance Investigation Division

This division is responsible for conducting comprehensive performance audits of state agencies and the programs they administer. The division also investigates suspected embezzlements and conducts special studies assigned by the Auditor of State or requested by the legislature.

© 2019 State of Iowa Auditor of State. All rights reserved.