The Office of Auditor of State (AOS) is the Post-Audit agency of the State of Iowa with overall responsibility for the financial and compliance audits of state and local governmental units and City Examinations. These include state agencies, institutions and universities, and counties, cities and school districts.
Most auditors are located in Des Moines, although some are located throughout the state. Location placements are determined according to office staffing needs.
The Financial Audit Division is responsible for performance of annual audits of Iowa’s Comprehensive Annual Financial Report and Single Audit Report, all state departments and agencies, as well as audits of counties, city examinations, school districts, and other governmental subdivisions as requested.
The Performance Investigation 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.