The written report of the audit of a governmental subdivision shall include the auditor’s
opinion as to whether a governmental subdivision’s financial statements are presented
fairly in all material respects in conformity with generally accepted accounting principles
or with an other comprehensive basis of accounting. As a part of conducting an audit of a
governmental subdivision, an evaluation of internal control and tests for compliance with
laws and regulations shall be performed. As part of conducting an audit of a governmental
subdivision, an examination of the governmental subdivision’s compliance with the reporting
requirements of section 331.403, subsection 3, or section 384.22, subsection 2, if applicable,
shall be performed.
[S13, §100-d, 1056-a11; C24, 27, 31, 35, 39, §117; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,
81, §11.11]
2011 Acts, ch 75, §20; 2012 Acts, ch 1124, §3
Referred to in §123.58\n\n 11.12 and 11.13 Repealed by 2011 Acts, ch 75, §41. See §11.51 and 11.52.
\n
Notes of Decisions
Optimal Interiors, LLC v. Hon Co., 774 F. Supp. 2d 993 (S.D. Iowa 2011).
· cites it 2× “Section 11.11 states that the document comprising the Agreement “repre *1004 sents the entire agreement between the parties as to the matters set forth in this Agreement and supersedes all prior or contemporaneous oral or written discussion and understandings between them.”
Hennessey v. Cedar Rapids Cmty. Sch. Dist., 375 N.W.2d 270 (Iowa 1985).
· cites it 2× “Iowa Code section 11.11 provides for the auditor’s examination of counties and other subdivisions of government and a determination of “whether the county, school or city authorities are complying with the law; and whether the accounts and reports are being accurately kept.”
Hennessey v. Cedar Rapids Comm. Sch. Dist., 375 N.W.2d 270 (Iowa 1985).
· cites it 2× “Iowa Code section 11.11 provides for the auditor's examination of counties and other subdivisions of government and a determination of "whether the county, school or city authorities are complying with the law; and whether the accounts and reports are being accurately kept.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.