Under Chapter 11.6.4 of the Code of Iowa - A reaudit may be performed if any of the following conditions exists.
- The auditor of state has probable cause to believe such action is necessary in the public interest because of a material deficiency in an audit of the governmental subdivision filed with the auditor of state or because of a substantial failure of the audit to comply with the standards and procedures established and published by the auditor of state.
- The auditor of state receives from an elected official (emphasis added) or employee of the governmental subdivision a written request for a complete or partial reaudit of the governmental subdivision.
The auditor of state receives a petition signed by at least one hundred eligible electors of the governmental subdivision requesting a complete or partial reaudit of the governmental subdivision. If the governmental subdivision has not contracted with or employed a certified public accountant to perform an audit of the fiscal year in which the petition is received by the auditor of state, the auditor of state may perform an audit required by subsection 1 or 3.