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 set out in detail the following:
a. The actual condition of such department found to exist on
every examination.
b. Whether, in the auditor's opinion,
(1) All funds have been expended for the purpose for which
appropriated.
(2) The department so audited and 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. Comparisons of prices paid and terms obtained by the
various departments for goods and services of like character and
reasons for differences therein, if any.
f. Any other information which, in the auditor's judgment,
may be of value to the auditor.
2. All such reports shall be filed and kept in the auditor's
office.
3. 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. Section History: Early Form
[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]
Section History: Recent Form
92 Acts, ch 1242, §14; 2008 Acts, ch 1032, §117
Referred to in § 11.28, 24.24