Statutes > Iowa Statutes > Title 1 - State Sovereignty and Management > Subtitle 4 - Executive Branch > CHAPTER 11 - AUDITOR OF STATE > 11.41 - ACCESS TO INFORMATION -- CONFIDENTIALITY.

11.41 - ACCESS TO INFORMATION -- CONFIDENTIALITY.

        11.41  ACCESS TO INFORMATION -- CONFIDENTIALITY.
         1.  The auditor of state, when conducting any audit or review
      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 reviewed entities' statutory
      duties or contractual responsibilities.  All audited or reviewed
      entities shall cooperate with the auditor of state in the performance
      of the audit or review and make available the information, records,
      instrumentalities, and properties upon the request of the auditor of
      state.
         2.  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.
         Section History: Recent Form
         2006 Acts, ch 1153, §11