Results are in individual reports and in the State's Comprehensive Annual Financial Report. A Single Audit Report is also issued to cover all federal funds expended by the state and compliance with federal requirements governing those expenditures. School districts, community colleges, cities, counties, and public hospitals, may request an audit or citizens of the entity may petition for an audit. The auditor may review local government audits by CPA firms and perform re-audits. These audit reports issued by CPA firms must be filed with the auditor.
All audit reports issued by the auditor are available for public inspection in the auditor's office.
The Office of Auditor of State has a professional staff of 100, including over 50 Certified Public Accountants. It also evaluates whether agencies and programs have been properly managed and investigates suspected fraud and misappropriations involving government funds. By virtue of the office, the auditor is a member of the Executive Council, the State Appeal Board, the Iowa Telecommunications and Technology Commission, the Underground Storage Tank Insurance Board and the County and City Finance Committees.