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- Section 11.6.4 of the Code of Iowa states the auditor of state may at any time cause to be made a complete or partial reaudit of the financial condition and transactions of any governmental subdivision, or an office of any governmental subdivision.
- Chapter 11.1 defines a Governmental Subdivision.
- “Governmental subdivision” means cities and administrative agencies established by cities, hospitals or health care facilities established by a city, counties, county hospitals organized under chapters 347 and 347A, memorial hospitals organized under chapter 37, entities organized under chapter 28E, community colleges, area education agencies, and school districts.”
- Reaudits can be performed only over those Governmental Subdivision required to have an annual financial statement audit or an annual examination.
- The following entities are not covered by this section:
- Fair Boards / Associations are not required to be audited.
- Examples of non-governmental entities such as a Chamber of Commerce, Economic Development Corporations, separate legal entries such as a Fire Association, Booster Clubs, or similar organizations. If you are unsure if the entity is subject to reaudit, please contact our office.
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