reglab/statecodes huggingface dataset:
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.105 - Confidentiality.

10A.105 Confidentiality.
1. For the purposes of this section, “governmental entity” includes an administrative division within the department.
2. The confidentiality of all information in the department produced or collected during or as a result of a hearing, appeal, investigation, inspection, audit, or other function performed by the department on behalf of another governmental entity is governed by the law applicable to the records of that governmental entity. The department may provide information to a governmental entity for which it is conducting a hearing, appeal, inspection, audit, investigation, or other function.
3. The state shall maintain records and materials related to an agreement or compact entered into pursuant to the Indian Gaming Regulatory Act, 25 U.S.C. §2701 et seq., as confidential records if confidentiality is required by the terms of the agreement or compact.
4. The lawful custodian of all records produced or collected during or as a result of any function performed by the department on behalf of another governmental entity is that governmental entity for the purpose of examination and copying pursuant to chapter 22.
5. If information in the possession of the department indicates that a criminal offense may have been committed, the information may be reported to the appropriate criminal justice or regulatory agency.
6. However, this section does not prohibit the department from releasing the minimal amount of information necessary in its judgment to conduct audits, inspections, investigations, appeals, and hearings, and does not prohibit the introduction of the information as evidence at any hearing conducted by the department.
7. The director, administrators, and their designees shall have access to all records deemed by the department to be pertinent to a hearing, appeal, audit, investigation, inspection, or other related function assigned under this chapter.
86 Acts, ch 1245, §505; 89 Acts, ch 231, §5; 2014 Acts, ch 1026, §5
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.106 - Divisions of the department.

10A.106 Divisions of the department.
1. The department is comprised of the following divisions:
a. Administrative hearings division.
b. Investigations division.
c. Health facilities division.
2. The allocation of departmental duties to the divisions of the department in sections 10A.402, 10A.702, and 10A.801 does not prohibit the director from reallocating departmental duties within the department.
86 Acts, ch 1245, §506; 87 Acts, ch 234, §420; 88 Acts, ch 1134, §9; 89 Acts, ch 231, §6, 7; 98 Acts, ch 1202, §2, 46; 2000 Acts, ch 1155, §2; 2002 Acts, ch 1162, §4, 5; 2004 Acts, ch 1026, §2; 2008 Acts, ch 1032, §201
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.107 - Repayment receipts.

10A.107 Repayment receipts.
The department may charge state departments, agencies, and commissions for services rendered and the payment received shall be considered repayment receipts as defined in section 8.2.
90 Acts, ch 1247, §2
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.401 - Definitions.

10A.401 Definitions.
As used in this article, unless the context otherwise requires:
1. “Administrator” means the person coordinating the administration of this division.
2. “Division” means the investigations division of the department of inspections and appeals.
86 Acts, ch 1245, §511; 2002 Acts, ch 1162, §6
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.402 - Responsibilities.

10A.402 Responsibilities.
The administrator shall coordinate the division’s conduct of various audits and investigations as provided by law including but not limited to the following:
1. Investigations relative to the practice of regulated professions and occupations, except those within the jurisdiction of the board of medicine, the board of pharmacy, the dental board, and the board of nursing.
2. Audits relative to the administration of hospitals and health care facilities.
3. Audits relative to administration and disbursement of funding under the state supplementary assistance program and the medical assistance program.
4. Investigations and collections relative to the liquidation of overpayment debts owed to the department of human services. Collection methods include but are not limited to small claims filings, debt setoff, distress warrants, and repayment agreements, and are subject to approval by the department of human services.
5. Investigations relative to the administration of the state supplementary assistance program, the state medical assistance program, the food stamp program, the family investment program, and any other state or federal benefit assistance program.
6. Investigations relative to the internal affairs and operations of agencies and departments within the executive branch of state government, except for institutions governed by the state board of regents.
86 Acts, ch 1245, §512; 90 Acts, ch 1204, §1; 91 Acts, ch 107, §1; 93 Acts, ch 53, §2; 93 Acts, ch 97, §23; 2000 Acts, ch 1155, §3; 2002 Acts, ch 1162, §7; 2007 Acts, ch 10, §6; 2007 Acts, ch 218, §191; 2009 Acts, ch 23, §2; 2013 Acts, ch 18, §1
Referred to in §10A.106, 10A.403
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.403 - Investigators — peace officer status.

10A.403 Investigators — peace officer status.
Investigators of the division shall have the powers and authority of peace officers when acting within the scope of their responsibilities to conduct investigations as specified in section 10A.402, subsection 5. An investigator shall not carry a weapon to perform responsibilities as described in this section.
99 Acts, ch 80, §1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.701 - Definitions.

10A.701 Definitions.
As used in this article, unless the context otherwise requires:
1. “Administrator” means the person coordinating the administration of the division.
2. “Division” means the health facilities division of the department of inspections and appeals.
2000 Acts, ch 1155, §5; 2002 Acts, ch 1162, §10; 2017 Acts, ch 54, §8
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10A - DEPARTMENT OF INSPECTIONS AND APPEALS › Section 10A.702 - Responsibilities.

10A.702 Responsibilities.
The administrator shall coordinate the division’s conduct of various inspections and investigations as otherwise provided by law including, but not limited to, all of the following:
1. Investigations relative to the standards and practices of hospitals, hospices, and health care facilities.
2. Inspections and other licensing procedures relative to the hospice program, hospitals, and health care facilities. The division is designated as the sole licensing authority for these programs and facilities.
3. Inspections relative to hospital and health care facility construction projects.
4. Inspections of child foster care facilities and private institutions for the care of dependent, neglected, and delinquent children.
2000 Acts, ch 1155, §6; 2002 Acts, ch 1162, §76
Referred to in §10A.106
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING › Section 10B.3 - Persons required to file reports.

10B.3 Persons required to file reports.
The reports required under section 10B.4 shall be signed and filed by the following individuals required to submit reports pursuant to that section for their respective reporting entities:
1. A person serving as the president or other officer or authorized representative of a corporation.
2. A person serving as the president or other officer or authorized representative of a cooperative association.
3. A person acting as the general partner of a limited partnership.
4. A person acting in a fiduciary capacity or as a trustee on behalf of a person.
5. A person who is a member, manager, or authorized representative of a limited liability company.
6. A person serving as the president or other officer or authorized representative of a foreign business.
7. A person authorized to make the report by a foreign government.
8. A nonresident alien or an agent, trustee, or fiduciary of the nonresident alien.
98 Acts, ch 1110, §203, 301
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING › Section 10B.4A - Suspension of other filing requirements.

10B.4A Suspension of other filing requirements.
The secretary of state shall not prepare or distribute forms for reports or file reports otherwise required pursuant to section 9I.8 or 501.103. A person required to file a report pursuant to this chapter is not required to file a report under those sections. A person required to file a report pursuant to this chapter is not required to register with the secretary of state as otherwise required in section 9I.7.
2000 Acts, ch 1022, §2; 2002 Acts, ch 1028, §2, 6; 2003 Acts, ch 44, §5; 2003 Acts, ch 115, §14, 19
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING › Section 10B.5 - Use of reports.

10B.5 Use of reports.
1. The secretary of state shall notify the attorney general when the secretary of state has reason to believe a violation of this chapter has occurred.
2. Information provided in reports required in this chapter is a confidential record as provided in section 22.7. The attorney general may have access to the reports, and may use information in the reports in any action to enforce state law, including but not limited to chapters 9H and 9I. The reports shall be made available to members of the general assembly and appropriate committees of the general assembly in order to determine the extent that agricultural land is held in this state by corporations and other business and foreign entities and the effect of such land ownership upon the economy of this state. The secretary of state shall assist any committee of the general assembly studying these issues.
98 Acts, ch 1110, §205, 301; 2004 Acts, ch 1147, §4; 2011 Acts, ch 118, §22, 89
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING › Section 10B.6 - Penalties.

10B.6 Penalties.
1. The failure to timely file a report or the filing of false information in a report as provided in section 10B.4 is punishable by a civil penalty not to exceed one thousand dollars.
2. The secretary of state shall notify a reporting entity which the secretary of state has reason to believe is required to file a report and who has not filed a timely report, that the person may be in violation of section 10B.4. The secretary of state shall include in the notice a statement of the penalty which may be assessed if the required report is not filed within thirty days. The secretary of state shall refer to the attorney general any reporting entity which the secretary of state has reason to believe is required to report if, after thirty days from receipt of the notice, the reporting entity has not filed the required report. The attorney general may, upon referral from the secretary of state, file an action in district court to seek the assessment of a civil penalty of one hundred dollars for each day the report is not filed.
98 Acts, ch 1110, §206, 301
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10B - AGRICULTURAL LANDHOLDING REPORTING › Section 10B.7 - Lessees conducting research or experiments — reports.

10B.7 Lessees conducting research or experiments — reports.
Lessees of agricultural land under section 9H.4, subsection 1, paragraph “b”, subparagraph (3), for research or experimental purposes, shall file a biennial report with the secretary of state on or before March 31 of each odd-numbered year on forms adopted pursuant to chapter 17A and supplied by the secretary of state. However, a lessee required to file a biennial report pursuant to chapter 489, 490, 496C, 497, 498, 499, 501, 501A, or 504 shall file the report required by this section in the same year as required by that chapter. The lessee may file the report required by this section together with the biennial report required to be filed by one of the other chapters referred to in this paragraph. The report shall contain the following information for the reporting period:
1. The name and principal place of business of the lessee.
2. The location of the agricultural land used for research or experimental purposes.
3. The date that the lease became effective.
4. The name and address of each person purchasing breeding stock produced on the agricultural land.
5. The number or volume of breeding stock purchased by each person purchasing breeding stock produced on the agricultural land.
89 Acts, ch 311, §24
CS89, §172C.6
C93, §9H.6
2003 Acts, ch 115, §16, 19
CS2003, §10B.7
2004 Acts, ch 1049, §191; 2004 Acts, ch 1147, §5; 2005 Acts, ch 3, §3; 2007 Acts, ch 126, §3; 2008 Acts, ch 1032, §192; 2008 Acts, ch 1162, §130, 154, 155
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10D - AGRICULTURAL LAND INTERESTS OF QUALIFIED ENTERPRISES › Section 10D.1 - Definitions.

10D.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Agricultural land” means land suitable for use in farming as defined in section 9H.1.
2. “Baby chicks” means the same as defined in section 168.1.
3. “Qualified enterprise” or “enterprise” means a limited liability company as defined in section 489.102, a domestic or foreign corporation subject to chapter 490, a nonprofit corporation organized under chapter 504, a cooperative association as defined in section 10.1, or a foreign business as defined in section 9I.1.
2002 Acts, ch 1028, §3, 6; 2002 Acts, ch 1175, §74; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1175, §393; 2008 Acts, ch 1162, §132, 154, 155
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10D - AGRICULTURAL LAND INTERESTS OF QUALIFIED ENTERPRISES › Section 10D.2 - Qualified enterprises — agricultural land interests.

10D.2 Qualified enterprises — agricultural land interests.
Notwithstanding any other provision of law, a qualified enterprise may acquire or hold an ownership or leasehold interest in agricultural land as long as the qualified enterprise complies with all of the following requirements:
1. The enterprise files a notice with the secretary of state not later than June 30, 2002. The notice shall be a simple statement providing the name of the enterprise and the address of the enterprise’s registered office or registered agent. The notice shall indicate that the enterprise intends to acquire or hold an interest in agricultural land under this chapter. The secretary of state shall file the notice together with reports required for the enterprise as required in chapter 10B.
2. The enterprise holds a total of not more than one thousand two hundred eighty acres of agricultural land. The enterprise must hold not more than eight hundred acres of agricultural land in any one county.
3. The enterprise only holds the agricultural land for a designated or incidental use.
a. A designated use must relate to producing baby chicks or fertile chicken eggs for any of the following purposes:
(1) Sale or resale as breeding stock or breeding stock progeny.
(2) Research, testing, or experimentation related to the genetic characteristics of chickens.
(3) The production and sale of products using biotechnological systems or techniques for purposes of manufacturing animal vaccine, pharmaceutical, or nutriceutical products.
b. An incidental use must be for a purpose related to the sale of a surplus commodity or cull animal that is produced or kept on the agricultural land, or to the sale of any by-product that is produced as part of a designated use.
2002 Acts, ch 1028, §4, 6
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 10D - AGRICULTURAL LAND INTERESTS OF QUALIFIED ENTERPRISES › Section 10D.3 - Enforcement — penalties.

10D.3 Enforcement — penalties.
1. The office of attorney general or a county attorney shall enforce the provisions of this chapter.
2. A person who violates a provision of this chapter shall be subject to all of the following:
a. The person shall be assessed a civil penalty of not more than twenty-five thousand dollars. Each day that a violation exists constitutes a separate offense.
b. The person shall be divested of any land held in violation of this chapter within one year after judgment. The court may determine the method of divesting an interest held by a person found to be in violation of this chapter. A financial gain realized by the person that disposes of an interest held in violation of this chapter shall be forfeited.
c. The person shall pay all court costs and fees associated with any enforcement action which shall be taxed as court costs.
3. If the attorney general is the prevailing party, the moneys required to be paid or forfeited by a person who violates a provision of this chapter shall be deposited in the general fund of the state. If the county attorney is the prevailing party, the moneys shall be deposited in the general fund of the county.
4. The courts of this state may prevent and restrain violations of this chapter through the issuance of an injunction. The attorney general or a county attorney shall institute suits on behalf of the state to prevent and restrain violations of this chapter.
5. A person who is in violation of this chapter shall not be subject to an enforcement action other than as provided in this section.
2002 Acts, ch 1028, §5, 6
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.1 - Definitions.

11.1 Definitions.
1. For purposes of this chapter, unless the context otherwise requires:
a. “Department” means any authority charged by law with official responsibility for the expenditure of public money of the state and any agency receiving money from the general revenues of the state.
b. “Examination” means procedures that are less in scope than an audit but which are directed toward reviewing financial activities and compliance with legal requirements.
c. “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.
d. “Regents institutions” means the institutions governed by the board of regents under section 262.7.
2. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
[C24, 27, 31, §339; C35, §101-a1; C39, §101.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.1]
2000 Acts, ch 1148, §1; 2011 Acts, ch 75, §1
Referred to in §24.24
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.4 - Report of audits.

11.4 Report of audits.
1. The auditor of state shall make or cause to be made and filed and kept in the auditor’s office written reports of all audits and examinations, which reports shall include, if applicable, the following:
a. The financial condition of the state or department.
b. Whether, in the auditor’s opinion,
(1) Funds have been expended for the purpose for which appropriated.
(2) The department so audited or examined is efficiently conducted, and if the maximum results for the money expended are obtained.
(3) The work of the departments so audited or examined needlessly conflicts with or duplicates the work done by any other department.
c. All illegal or unbusinesslike practices.
d. Any recommendations for greater simplicity, accuracy, efficiency, or economy in the operation of the business of the several departments and institutions.
e. Any other information which, in the auditor’s judgment, may be of value.
2. The state auditor is hereby authorized to obtain, maintain, and operate, under the auditor’s exclusive control such machinery as may be necessary to print confidential reports and documents originating in the auditor’s office.
[S13, §161-a; C24, 27, 31, §342; C35, §101-a4; C39, §101.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.4]
92 Acts, ch 1242, §14; 2008 Acts, ch 1032, §117; 2011 Acts, ch 75, §5, 6
Referred to in §24.24
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.5 - Method of keeping accounts.

11.5 Method of keeping accounts.
Each department and institution of the state shall keep its records and accounts in such form and by such methods as to be able to exhibit in its reports the matters required by the auditor of state, unless otherwise specifically prescribed by law. Each department and institution of the state shall keep its records and accounts in a current condition. The failure of the head of any department of the state to comply with this provision shall be ground for the department head’s suspension from office.
[S13, §161-a; C24, 27, 31, §343; C35, §101-a5; C39, §101.5; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.5]
Referred to in §24.24
Suspension of state officers, chapter 67
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.5A - Audit or examination — costs.

11.5A Audit or examination — costs.
When requested by the auditor of state, the department of management shall transfer from any unappropriated funds in the state treasury an amount not exceeding the expenses and prorated salary costs already paid to perform audits or examinations of state departments and agencies, the offices of the judicial branch, and federal financial assistance as defined in the federal Single Audit Act, 31 U.S.C. §7501, et seq., received by all other departments, as listed in section 11.5B, for which payments by agencies have not been made. Upon payment by the departments, the auditor of state shall credit the payments to the state treasury.
87 Acts, ch 234, §422; 98 Acts, ch 1047, §9; 2011 Acts, ch 75, §7; 2012 Acts, ch 1021, §5
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.5B - Repayment of audit expenses by state departments and agencies.

11.5B Repayment of audit expenses by state departments and agencies.
The auditor of state shall be reimbursed by a department or agency for performing audits or examinations of the following state departments or agencies, or funds received by a department or agency:
1. Department of commerce.
2. Department of human services.
3. State department of transportation.
4. Iowa department of public health.
5. State board of regents.
6. Department of agriculture and land stewardship.
7. Iowa veterans home.
8. Department of education.
9. Department of workforce development.
10. Department of natural resources.
11. Offices of the clerks of the district court of the judicial branch.
12. The Iowa public employees’ retirement system.
13. Federal financial assistance, as defined in the federal Single Audit Act, 31 U.S.C. §7501, et seq., received by all other departments.
14. Department of administrative services.
15. Office of the chief information officer of the department of management.
90 Acts, ch 1247, §3; 90 Acts, ch 1261, §24; 94 Acts, ch 1187, §16; 96 Acts, ch 1186, §23; 98 Acts, ch 1047, §10; 2000 Acts, ch 1141, §13, 19; 2003 Acts, ch 145, §286; 2008 Acts, ch 1144, §1, 13; 2011 Acts, ch 75, §8, 9; 2011 Acts, ch 118, §37, 89; 2015 Acts, ch 141, §66, 67, 68; 2022 Acts, ch 1153, §25, 27, 28
Referred to in §11.5A, 11.5C
Subsection 15 amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.5C - Legislative request for auditor review — reimbursement.

11.5C Legislative request for auditor review — reimbursement.
1. The auditor of state, at the request of a member of the general assembly, may review the records covering the receipt and expenditure of state or federal funds by a state department to determine if the receipt and expenditure of those funds by the department is consistent with the laws, rules, regulations, and contractual agreements governing those funds.
2. If the state department that is the subject of the review is listed in section 11.5B, the state department shall reimburse the auditor of state for the cost of the review and any subsequent assistance provided by the auditor of state.
2018 Acts, ch 1032, §1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.11 - Scope of audits.

11.11 Scope of audits.
The written report of the audit of a governmental subdivision shall include the auditor’s opinion as to whether a governmental subdivision’s financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles or with an other comprehensive basis of accounting. As a part of conducting an audit of a governmental subdivision, an evaluation of internal control and tests for compliance with laws and regulations shall be performed. As part of conducting an audit of a governmental subdivision, an examination of the governmental subdivision’s compliance with the reporting requirements of section 331.403, subsection 3, or section 384.22, subsection 2, if applicable, shall be performed.
[S13, §100-d, 1056-a11; C24, 27, 31, 35, 39, §117; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.11]
2011 Acts, ch 75, §20; 2012 Acts, ch 1124, §3
Referred to in §123.58
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.14 - Reports — public inspection.

11.14 Reports — public inspection.
1. A written report of an audit or examination shall be provided to the governmental subdivision and filed with the auditor of state. All reports shall be open to public inspection, including copies on file in the office of the state auditor, and refusal on the part of any public official to permit such inspection when such reports have been filed with the state auditor shall constitute a simple misdemeanor.
2. In addition to subsection 1, notice that the report has been filed shall be forwarded immediately to each newspaper, radio station, or television station located in the governmental subdivision that was audited or examined. However, if there is no newspaper, radio station, or television station located in the governmental subdivision, such notice shall be sent to the official newspapers of the county.
[S13, §100-d, 1056-a11; C24, 27, 31, 35, 39, §120; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.14]
2011 Acts, ch 75, §21
Referred to in §123.58, 125.55, 216A.98, 256E.7, 256F.4, 357H.9A
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.19 - Auditor’s powers and duties.

11.19 Auditor’s powers and duties.
1. Where an audit or examination is made under contract with, or employment of, certified public accountants, the auditor shall, in all matters pertaining to an authorized audit or examination, have all of the powers and be vested with all the authority of state auditors employed by the auditor of state, and the cost of the audit or examination shall be paid by the governmental subdivision procuring the audit or examination. A detailed statement of the cost of the audit or examination shall be filed with the governmental subdivision. Upon completion of such audit or examination, a copy of the report and a detailed, itemized statement of cost, including hours spent performing the audit or examination, shall be filed with the auditor of state in a manner specified by the auditor of state.
2. Failure to file the report and the statement of cost with the auditor of state within thirty days after receiving notification of not receiving the report and the statement of cost shall bar the accountant from making any governmental subdivision audits or examinations under section 11.6 for the following fiscal year.
[C39, §124.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.19]
89 Acts, ch 264, §3; 2011 Acts, ch 75, §22
Referred to in §125.55, 216A.98, 230A.110, 256E.7, 256F.4, 357H.9A
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.20 - Bills — audit and payment.

11.20 Bills — audit and payment.
If the audit or examination is made by the auditor of state under this chapter, each auditor shall file with the auditor of state an itemized, certified and sworn voucher of time and expense that the auditor is actually engaged in the audit or examination. The salaries shall be included in a two-week payroll period. Upon approval of the auditor of state the director of the department of administrative services may issue warrants for the payment of the vouchers and salary payments from any unappropriated funds in the state treasury. Repayment to the state shall be made as provided by section 11.21.
[S13, §100-a, -e, 1056-a11; C24, 27, 31, 35, 39, §125; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.20]
84 Acts, ch 1118, §1; 85 Acts, ch 67, §4; 2003 Acts, ch 145, §286; 2011 Acts, ch 75, §23
Referred to in §11.21
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.21 - Repayment — objections.

11.21 Repayment — objections.
1. Upon payment by the state of the salary and expenses, the auditor of state shall file with the warrant-issuing officer of the governmental subdivision whose offices were audited or examined a sworn statement consisting of the itemized expenses paid and prorated salary costs paid under section 11.20. Upon approval by the governing body of the governmental subdivision, payment shall be made from the proper public funds of the governmental subdivision. In the event of the disapproval by the governing body of the governmental subdivision of any items included on the statement, written objections shall be filed with the auditor of state within thirty days from the filing of the sworn statement with the warrant-issuing officer of the governmental subdivision. Disapproved items of the statement shall be paid the auditor of state upon receiving final decisions emanating from public hearing established by the auditor of state.
2. Whenever the governing body of the governmental subdivision files written objections on the question of compensation and expenses with the auditor of state, the auditor or the auditor’s representative shall hold a public hearing in the governmental subdivision where the audit or examination was made and shall give the complaining board notice of the time and place of hearing. After such hearing the auditor shall have the power to reduce the compensation and expenses of the auditor whose bills have been questioned.
3. Payments made by a political subdivision to the auditor of state under this section as a result of services performed by the auditor of state may be retained by the auditor of state in the fiscal year in which the payment is received and shall remain available for use in that fiscal year for the purposes of the auditor of state.
[S13, §100-a, -e, 1056-a11; C24, 27, 31, 35, 39, §126; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.21]
83 Acts, ch 123, §28, 209; 2011 Acts, ch 75, §24; 2018 Acts, ch 1032, §3
Referred to in §11.20, 123.58, 331.401
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.26 - Targeted small business.

11.26 Targeted small business.
After the conclusion of each fiscal year, the auditor of state shall annually conduct a review of whether state agencies are meeting their goal for procurement activities conducted pursuant to sections 73.15 through 73.21, and compliance with the forty-eight hour notice provision in section 73.16, subsection 2. By December 31 of each year, the auditor of state shall file a written report with the governor and the general assembly which shall include the findings of the review. The auditor of state may charge a fee to cover the costs of conducting activities under this section. The first report filed pursuant to this section shall be for the fiscal year beginning July 1, 2007. However, the auditor of state shall file a report pursuant to this section by March 1, 2008, for the time period beginning July 1, 2007, and ending September 30, 2007.
2007 Acts, ch 207, §2, 18
CS2007, §11.46
CS2011, §11.26
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.28 - Individual audit or examination reports.

11.28 Individual audit or examination reports.
Audit or examination reports shall include applicable exhibits, schedules, findings, and recommendations. The format of the reports shall comply with applicable professional accounting and auditing standards or procedures established by the auditor of state. Where applicable, the reports shall also set forth the average cost per year for the inmates, members, clients, patients, and students served. The reports shall make recommendations as may be deemed of advantage and to the best interests of the taxpayers of the state.
[C35, §130-e5; C39, §130.7; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.28]
86 Acts, ch 1245, §1973; 2003 Acts, ch 145, §286; 2005 Acts, ch 121, §1; 2011 Acts, ch 75, §25
Referred to in §11.42
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.30 - Salary.

11.30 Salary.
The salary of the auditor of state shall be as fixed by the general assembly.
[C31, 35, §130-c1; C39, §130.9; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.30]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.31 - State auditors.

11.31 State auditors.
1. The auditor of state shall appoint such number of state auditors as may be necessary to make audits and examinations as required in this chapter. The auditors shall be of recognized skill and integrity and familiar with the system of accounting used in departments or governmental subdivisions and with the laws relating to the affairs of departments or governmental subdivisions. Such auditors shall be subject at all times to the direction of the auditor of state.
2. The auditor of state shall appoint such additional assistants to the auditors as may be necessary, who shall be subject to discharge at any time by the auditor of state.
3. Any auditor or assistant who is found guilty of falsifying a time and expense voucher or engagement report shall be immediately discharged by the auditor of state and shall not be eligible for reemployment. Such auditor or assistant must thereupon reimburse the auditor of state for all such compensation and expenses so found to have been overpaid and in the event of failure to do so, the auditor of state may collect the same amount from the auditor’s surety by suit, if necessary.
2011 Acts, ch 75, §33
Referred to in §123.58, 542.7A
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.31A - Auditor of state — divisions.

11.31A Auditor of state — divisions.
1. The auditor of state shall adopt rules establishing divisions within the office of auditor of state. For each division within the office of auditor of state that is responsible for performing attest services as described in section 542.3, the auditor of state shall appoint a deputy auditor of state that is a certified public accountant to lead that division.
2. If the auditor of state is not a certified public accountant licensed pursuant to chapter 542, the auditor of state shall not sign an attest report issued by the office of auditor of state, but shall defer to the appropriate deputy auditor of state who meets the experience or competency requirements set out in nationally recognized professional standards for such services.
3. The auditor of state shall comply with all applicable rules of professional conduct adopted by the Iowa accountancy examining board pursuant to section 542.4.
2022 Acts, ch 1085, §1, 7, 8
Referred to in §542.7, 542.7A
Section applies retroactively to July 1, 2002; 2022 Acts, ch 1085, §8
NEW section
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.32 - Certified accountants employed.

11.32 Certified accountants employed.
Nothing in this chapter shall prohibit the auditor of state, with the prior written permission of the state executive council, from employing certified public accountants for specific assignments. The auditor of state may employ such accountants for any assignment expressly reserved to the auditor of state. Payments, after approval by the executive council, shall be made to the accountants so employed from funds from which the auditor of state would have been paid had the auditor of state performed the assignment, or if such specific funds are not available, then authorization of the expense by the executive council shall be requested, and if authorized shall be paid from the appropriations addressed in section 7D.29.
[C66, 71, 73, 75, 77, 79, 81, §11.32]
2011 Acts, ch 75, §26; 2011 Acts, ch 131, §18, 158
Referred to in §11.6
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.41 - Access to information — confidentiality.

11.41 Access to information — confidentiality.
1. The auditor of state, when conducting any audit or examination required or permitted by this chapter, shall at all times have access to all information, records, instrumentalities, and properties used in the performance of the audited or examined entities’ statutory duties or contractual responsibilities. All audited or examined entities shall cooperate with the auditor of state in the performance of the audit or examination and make available the information, records, instrumentalities, and properties upon the request of the auditor of state.
2. Auditors shall have the right while conducting audits or examinations to have full access to all papers, books, records, and documents of any officers or employees and shall have the right, in the presence of the custodian or the custodian’s designee, to have full access to the cash drawers and cash in the official custody of the officer or employee and, during business hours, to examine the public accounts of the department or governmental subdivision in any depository which has public funds in its custody pursuant to the law.
3. If the information, records, instrumentalities, and properties sought by the auditor of state are required by law to be kept confidential, the auditor of state shall have access to the information, records, instrumentalities, and properties, but shall maintain the confidentiality of all such information and is subject to the same penalties as the lawful custodian of the information for dissemination of the information. However, the auditor of state shall not have access to the income tax returns of individuals or to an individual’s name or residential address from a reportable disease report under section 139A.3.
2006 Acts, ch 1153, §11; 2011 Acts, ch 75, §27; 2013 Acts, ch 90, §5; 2022 Acts, ch 1131, §60
Referred to in §123.58, 357H.9A, 422.20, 422.72
Subsection 3 amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.42 - Disclosures prohibited.

11.42 Disclosures prohibited.
1. Notwithstanding chapter 22, information received during the course of any audit or examination, including allegations of misconduct or noncompliance, and all audit or examination work papers shall be maintained as confidential.
2. Information maintained as confidential as provided by this section may be disclosed for any of the following reasons:
a. As necessary to complete the audit or examination.
b. To the extent the auditor is required by law to report the same or to testify in court.
3. Upon completion of an audit or examination, a report shall be prepared as required by section 11.28 and all information included in the report shall be public information.
4. Any violation of this section shall be grounds for termination of employment with the auditor of state.
2011 Acts, ch 75, §28
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.51 - Subpoenas.

11.51 Subpoenas.
The auditor of state shall, in all matters pertaining to an authorized audit or examination, have power to issue subpoenas of all kinds, administer oaths and examine witnesses, either orally or in writing, and the expense attending the same, including the expense of taking oral examinations, shall be paid as other expenses of the auditor.
2011 Acts, ch 75, §29
Expenses, §11.21
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.52 - Refusal to testify.

11.52 Refusal to testify.
In case any witness duly subpoenaed refuses to attend, or refuses to produce documents, books, and papers, or attends and refuses to make oath or affirmation, or, being sworn or affirmed, refuses to testify, the auditor of state or the auditor’s designee may apply to the district court, or any judge of said district having jurisdiction thereof, for the enforcement of attendance and answers to questions as provided by law in the matter of taking depositions.
2011 Acts, ch 75, §30
Procedure for contempt, §622.76, 622.77, 622.84, 622.102, chapter 665
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.53 - Report filed with county attorney.

11.53 Report filed with county attorney.
If an audit or examination discloses any significant irregularity in the collection or disbursement of public funds, in the abatement of taxes, or other findings the auditor believes represent significant noncompliance, a copy of the report shall be filed with the county attorney, and it shall be the county attorney’s duty to cooperate with the state auditor, and, in proper cases, with the attorney general, to secure the correction of the irregularity.
2011 Acts, ch 75, §31; 2016 Acts, ch 1004, §1
Referred to in §331.756(11)
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 11 - AUDITOR OF STATE › Section 11.54 - Duty of attorney general.

11.54 Duty of attorney general.
In the event an audit or examination discloses any grounds which would be grounds for removal from office, a copy of the report shall be provided and filed by the auditor of state in the office of the attorney general of the state, who shall thereupon take such action as, in the attorney general’s judgment, the facts and circumstances warrant.
2011 Acts, ch 75, §32
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 12 - TREASURER OF STATE › Section 12.1 - Office — accounts — reports.

12.1 Office — accounts — reports.
1. The treasurer shall keep the treasurer’s office at the seat of government, and shall keep an accurate account of the receipts and disbursements at the treasury in books kept for that purpose, in which the treasurer shall specify the names of the persons from whom money is received, and on what account, and the time of receipt.
2. The treasurer is responsible for reporting on the bonding activities of all political subdivisions, instrumentalities, and agencies of the state and shall make recommendations to the general assembly and the governor on modification in the bonding authority. The treasurer shall notify each political subdivision, instrumentality, and agency of the state to report to the treasurer the amount of bonds outstanding and each new bond issue. The treasurer shall adopt rules and establish forms for carrying out this section. Each political subdivision, instrumentality, and agency of the state shall provide all the information required by the treasurer under this section.
[C51, §62; R60, §83; C73, §75; C97, §101; C24, 27, 31, 35, 39, §131; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.1]
86 Acts, ch 1245, §823; 2018 Acts, ch 1041, §2
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 12 - TREASURER OF STATE › Section 12.2 - Daily balance sheet.

12.2 Daily balance sheet.
The treasurer of state shall so keep the books of the treasurer’s office that at the close of each day’s business the account of each fund will show the balance or deficit therein, and show also the total amount of the money in the state treasury, and should the books not be in balance, the daily statement shall show the amount of the surplus or deficit by which the books fail to balance.
[C24, 27, 31, 35, 39, §132; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.2]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 12 - TREASURER OF STATE › Section 12.3 - Record and payment of warrants.

12.3 Record and payment of warrants.
The treasurer of state shall keep a record of warrants issued as certified by the director of the department of administrative services, and receive in payment of public dues the warrants so issued in conformity with law, and redeem the same, if there be money in the treasury not otherwise appropriated, and on receiving any such warrant shall cause the person presenting it to endorse it, and shall indicate on its face in a suitable manner that it has been redeemed, and keep a record of warrants redeemed showing the name of the person to whom paid, date of payment, and amount of interest paid.
[C51, §63; R60, §84; C73, §76; C97, §102; C24, 27, 31, 35, 39, §133; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.3]
2003 Acts, ch 145, §286
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 12 - TREASURER OF STATE › Section 12.4 - Receipts.

12.4 Receipts.
When money is paid to the treasurer, the treasurer shall execute receipts in duplicate therefor, stating the fund to which it belongs, one of which must be delivered to the director of the department of administrative services in order to obtain the proper credit, and the treasurer must be charged therewith.
[C51, §64; R60, §85; C73, §77; C97, §103; C24, 27, 31, 35, 39, §134; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.4]
2003 Acts, ch 145, §286
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 12 - TREASURER OF STATE › Section 12.5 - Payment.

12.5 Payment.
The treasurer shall pay no money from the treasury but upon the warrants of the director of the department of administrative services, and only in the order of their presentation.
[C51, §65; R60, §86; C73, §78; C97, §104; S13, §104; C24, 27, 31, 35, 39, §135; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.5]
2003 Acts, ch 145, §286
Warrants not paid for want of funds, chapter 74
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 12 - TREASURER OF STATE › Section 12.6 - Report to and account with director of the department of administrative services.

12.6 Report to and account with director of the department of administrative services.
Once in each week the treasurer shall certify to the director of the department of administrative services the number, date, amount, and payee of each warrant taken up by the treasurer, with the date when taken up, and the amount of interest allowed; and on the first Monday of January, and the first day of April, July, and October, annually, the treasurer is directed to account with the director of the department of administrative services and deposit with the department of administrative services all such warrants received at the treasury, and take the director’s receipt therefor.
[C51, §67; R60, §88; C73, §80; C97, §106; S13, §106; C24, 27, 31, 35, 39, §137; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.6]
2003 Acts, ch 145, §286