Chapter 215 — Legislative Auditor

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Investigation, Forms The State Auditor prescribes accounting and budgeting systems for cities, counties, and other local governments. 6.48 This section has been repealed. 6.49 Cities of First Class First-class cities must have their accounts examined by the State Auditor as prescribed by law. 6.50 Cities of Second, Third, or Fourth Class Cities of the second, third, or fourth class are subject to State Auditor examination of their accounts. 6.51 Other Political Subdivisions Counties, towns, school districts, and other political subdivisions are subject to State Auditor examination. 6.52 Testimonial Powers The State Auditor has the power to take testimony under oath during examinations. 6.53 Refusal to Assist; Penalty Refusing to help the State Auditor during an examination is a misdemeanor. 6.54 Examination of Political Subdivision Records; Petition Citizens can petition for a State Auditor examination of their local government's financial records. 6.55 Examination of Records; Resolution of Governing Body A local governing body can pass a resolution requesting the State Auditor to examine its records. 6.56 Cost of Examination, Payment The cost of a State Auditor examination is charged to the political subdivision being examined. 6.57 Cost of Examination, Collection If a local government does not pay for its audit, the State Auditor can collect the cost through the county auditor. 6.58 This section has been repealed. 6.59 Claim of State for Cost of Examination, Contest A local government can contest the State Auditor's bill for an examination within 30 days. 6.60 State Auditor, Certification of Amounts Due The State Auditor certifies amounts owed for examinations to the county auditor for collection. 6.61 Subject to Prior Enactment of Laws The State Auditor's powers are subject to any existing laws that apply to specific local governments. 6.62 Postaudit; Tax Levy Political subdivisions must arrange for a post-audit of their accounts, either by the State Auditor or a public … 6.63 Application The audit requirements apply to all political subdivisions receiving or spending public funds. 6.64 Cooperation With Public Accountants The State Auditor cooperates with public accountants who audit local governments. 6.65 Minimum Procedures for Auditors, Prescribed The State Auditor sets minimum audit standards that all auditors of local governments must follow. 6.66 Certain Practices of Public Accountants Authorized Allows public accountants to perform certain practices when auditing political subdivisions. 6.67 Public Accountants; Report of Possible Misconduct Public accountants must report possible misconduct they discover during local government audits to the State Auditor. 6.68 State Auditor May Assist Public Accountant in Audit The State Auditor may assist a public accountant conducting an audit of a political subdivision. 6.69 Information Furnished Public Accountant by State Auditor The State Auditor provides relevant information to public accountants auditing local governments. 6.70 Access to Reports Audit reports of political subdivisions are public records available for inspection. 6.71 Scope of Auditor's Investigation The State Auditor's investigation may cover any matter related to the financial affairs of a political subdivision.