11.19 - AUDITOR'S POWERS AND DUTIES.
11.19 AUDITOR'S POWERS AND DUTIES.
Where an examination is made under contract with, or employment
of, certified or registered public accountants, the auditor shall, in
all matters pertaining to an authorized 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 and expense of the
examination shall be paid by the city, school district, or township
procuring the examination. An itemized sworn statement of the per
diem and expense of the auditor shall be filed with the clerk of the
city, township, or school district, before payment thereof. Upon
completion of such examination, a signed copy thereof shall be filed
by the accountant employed 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.
In addition to the foregoing, notice that the report has been
filed shall be forwarded immediately to each newspaper, radio station
or television station located in the city, school district or
township which is under investigation or audit; except that if there
is no newspaper, radio station or television station located therein,
the notice shall be sent to the official newspapers of the county.
Failure to file the report with the auditor of state within thirty
days after receiving notification of not receiving the audit report
shall bar the accountant from making any governmental subdivision
audits under section 11.6 for the following fiscal year. Section History: Early Form
[C39, § 124.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,
81, § 11.19] Section History: Recent Form
89 Acts, ch 264, § 3
Referred to in § 125.55, 216A.98, 230A.16, 256F.4