Iowa Admin. Code r. 81-25.9

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 81-25.9 - Reports of audit

Verified reports of audit are filed at the office of the auditor of state, with the officer or agency audited, the county auditor and board of supervisors of the county audited and the mayor and council of a city audited and with the superintendent and directors of all schools involved.

(1) All reports of audit are open to public inspection after publication and filing by the auditor A limited number of copies of reports of audit are available to the public and news media.

(2) Preliminary information of investigations or audit are not disclosed except as provided by law. There is to be no disclosure of results of investigation or report of audit until after the officer or agency involved has been notified and furnished a verified copy of such audit. Reports of audit are published by the auditor of state by forwarding a verified copy thereof to the officer or officers of the agency audited. Notice that a report of audit has been published is forwarded immediately thereafter to each newspaper, radio station and television station located in the county, municipality or school district involved.

Iowa Admin. Code r. 81-25.9