11.28 - INDIVIDUAL AUDIT REPORTS -- COPIES.
11.28 INDIVIDUAL AUDIT REPORTS -- COPIES.
1. The individual audit reports shall include exhibits and
schedules to report data similar to that required by section 11.4.
The reports shall as nearly as possible correspond and be prepared
similar in form to the audit reports rendered by certified public
accountants. The reports shall include information as to the assets
and liabilities of the various departments and institutions audited
as of the beginning and close of the fiscal year audited, the
receipts and expenditures of cash, the disposition of materials and
other properties, and the net income and net operating cost. The
reports shall also set forth the average cost per year for the
inmates, members, clients, patients, and students served in the
various classifications of expenses. The reports shall make
comparisons of the average costs and classifications, and shall give
such other information, suggestions, and recommendations as may be
deemed of advantage and to the best interests of the taxpayers of the
state.
2. The daily audit report of the state treasury shall be
submitted to the director of the department of administrative
services and the director of the department of management. Copies of
all individual audit reports of all state departments and
establishments shall be transmitted to the directors' offices after
the completion of each audit, and copies of all local government
audits shall, until otherwise provided, be also supplied to the
directors' offices. Copies of the local government audit reports
shall also be supplied to the officers of the counties, schools, and
cities, as provided by law. Summaries of the findings,
recommendations, and comparisons, together with any other information
deemed essential, shall be printed and distributed to members of the
general assembly. Section History: Early Form
[C35, § 130-e5; C39, § 130.7; C46, 50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, § 11.28] Section History: Recent Form
86 Acts, ch 1245, § 1973; 2003 Acts, ch 145, §286; 2005 Acts, ch
121, §1