Iowa Code

Iowa Code § 11.2 (2026)

Annual settlements

✓ current as of July 2026

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1. The auditor of state shall annually, and more often if deemed necessary, audit the state and all state officers and departments receiving or expending state funds, except that the accounts, records, and documents of the treasurer of state shall be audited daily.

2. Departments shall immediately notify the auditor of state regarding any suspected embezzlement, theft, or other significant financial irregularities.

3. In conjunction with the audit of the state board of regents required under this section, the auditor of state, in accordance with generally accepted auditing standards, shall perform audit testing on the state board of regents’ investments. The auditor shall report to the state board of regents concerning compliance with state law and state board of regents’ investment policies. The state board of regents is responsible for remedying any reported noncompliance with its own policy or practices.

a. The state board of regents shall make available to the auditor of state and treasurer of state the most recent annual report of any investment entity or investment professional employed by a regents institution.

b. All contracts or agreements with an investment entity or investment professional employed by a regents institution shall require the investment entity or investment professional employed by a regents institution to notify in writing the state board of regents within thirty days of receipt of all communication from an independent auditor or the auditor of state or any regulatory authority of the existence of a material weakness in internal control, or regulatory orders or sanctions against the investment entity or investment professional, with regard to the type of services being performed under the contracts or agreements. This provision shall not be limited or avoided by another contractual provision.

c. The audit under this section shall not be certified until the most recent annual reports of any investment entity or investment professional employed by a regents institution are reviewed by the auditor of state.

d. The review of the most recent annual report to shareholders of an open-end management investment company or an unincorporated investment company or investment trust registered with the federal securities and exchange commission under the federal Investment Company Act of 1940, 15 U.S.C. §80a-1 et seq., pursuant to 17 C.F.R. §270.30d-1 or the review, by the person performing the audit, of the most recent annual report to shareholders, call reports, or the findings pursuant to a regular examination under state or federal law, to the extent the findings are not confidential, of a bank, savings and loan association, or credit union shall satisfy the review requirements of this subsection.

e. As used in this subsection, “investment entity” and “investment professional” exclude a\n\nTue Dec 09 22:33:42 2025 Iowa Code 2026, Chapter 11 (64, 1) 3 AUDITOR OF STATE, §11.5A\n\nbank, savings and loan association, or credit union when acting as an approved depository pursuant to chapter 12C. [C97, §161; S13, §161-a; C24, 27, 31, §340; C35, §101-a2; C39, §101.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.2] 92 Acts, ch 1156, §1; 2003 Acts, ch 145, §131; 2007 Acts, ch 126, §4; 2008 Acts, ch 1032, §201; 2011 Acts, ch 75, §2 – 4; 2012 Acts, ch 1021, §4; 2014 Acts, ch 1092, §161 Referred to in §24.24, 262.14, 422.72 \n

Notes of Decisions

Cited in 15 cases (7 in the last 5 years), 1979–2026 · leading case: State, Dep't of Human Servs. Ex Rel. Palmer v. Unisys Corp., 637 N.W.2d 142 (Iowa 2001).

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State, Dep't of Human Servs. Ex Rel. Palmer v. Unisys Corp., 637 N.W.2d 142 (Iowa 2001). · cites it 8× “See generally II Palmer, § 11.2, at 481-95. Thus, a variety of rules and principles exist to deal with the law of mistake.”

Shaw v. Kruidenier, 470 F. Supp. 1375 (S.D. Iowa 1979). · cites it 6× “In the event that in accordance with foregoing section 11.2 the Employer terminates its contributions and at the time of terminating its obligation to make contributions, or at any time thereafter, the Employer decides to terminate the Plan and Trust and by resolution of its…”

SDG MacErich Props., L.P. v. Stanek Inc., 648 N.W.2d 581 (Iowa 2002). “3 Corbin on Contracts § 11.2, at 466 (1996). Similarly, once this time period passes, an option holder may no longer accept the offer.”

State v. Hilleshiem, 291 N.W.2d 314 (Iowa 1980). “Ringel, Searches and Seizures, Arrests and Confessions §§ 11.2(d), 15.5(a)(2) (2d ed. 1979). On the other hand, in State v.”

Van Pilsum v. Iowa State Univ. of Sci. & Tech., 863 F. Supp. 935 (S.D. Iowa 1994). · cites it 2× “Iowa Code § 11.2 . Under Iowa Code § 262.”

Gen. Elec. Capital Corp. v. Com. Servs. Grp., Inc., 485 F. Supp. 2d 1015 (N.D. Iowa 2007). “Defendant's Appendix at 33 (Exhibit G, Collection Agreement at 19, § 11.2) (emphasis in original). 5 . Again, the letter itself is not part of the summary judgment record.”

Cedar Rapids Ass'n of Fire Fighters, Local 11 v. Iowa Pub. Emp. Relations Bd., 522 N.W.2d 840 (Iowa 1994). · cites it 2× “In the existing contract, section 11.2(a) provided that “Line Personnel will follow a nineteen-day rotating schedule of fifty-three *842 hours.”

Rob Sand, Auditor of the State of Iowa v. John Doe, in His Off. Capacity & Unnamed State Agency, State of Iowa (Iowa 2021). · cites it 7× “See Iowa Code § 11.2 (2020). And, while conducting such 22 audits or examinations, the State Auditor shall have full access to information.”

In re The Representation of the Off. of the Auditor of the State of Iowa (Iowa 2025). · cites it 3× “See Iowa Code § 11.2 (1). Thus, Iowa law envisions that the interests of state officers and departments may come into conflict with the interests of the Auditor.”

Spring Crest Townhomes WDM v. Mickle Elec. & Heating Co. (Iowa Ct. App. 2024). · cites it 2× “Section 11.2 of the contract provides, “The prevailing party in any legal proceeding related to this Agreement, shall be entitled to payment of reasonable attorney’s fees, costs, and interest at the legal rate.”

City of Davenport v. Off. of Auditor of State of Iowa (Iowa 2026). · cites it 2× “See Iowa Code §§ 11.2 , .6 (2024). In the course of these audits, the Auditor is granted “full access to all papers, books, records, and documents of any officers or employees,” including records “required by law to be kept confidential.”

State of Iowa v. Kari Lee Fogg (Iowa 2019). “LaFave, Search and Seizure: A Treatise on the Fourth Amendment § 11.2(b), at 58–59 (5th ed. 2012) [hereinafter LaFave, Search and Seizure] (“The defendant .”

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— Iowa Code § 11.2(1) — 2 cases

Rob Sand, Auditor of the State of Iowa v. John Doe, in His Off. Capacity & Unnamed State Agency, State of Iowa (Iowa 2021). “See Iowa Code § 11.2 (2020). And, while conducting such 22 audits or examinations, the State Auditor shall have full access to information.”

Kirkwood Inst., Inc. v. Iowa Auditor of State Rob Sand, John McCormally, & Off. of the Auditor of State (Iowa 2024).

— Iowa Code § 11.2(a) — 1 case

Cedar Rapids Ass'n of Fire Fighters, Local 11 v. Iowa Pub. Emp. Relations Bd., 522 N.W.2d 840 (Iowa 1994). “In the existing contract, section 11.2(a) provided that “Line Personnel will follow a nineteen-day rotating schedule of fifty-three *842 hours.”

— Iowa Code § 11.2(b) — 1 case

— Iowa Code § 11.2(c) — 3 cases

State, Dep't of Human Servs. Ex Rel. Palmer v. Unisys Corp., 637 N.W.2d 142 (Iowa 2001). “See generally II Palmer, § 11.2, at 481-95. Thus, a variety of rules and principles exist to deal with the law of mistake.”

State of Iowa v. Howard J. Thompson (Iowa 2021).

— Iowa Code § 11.2(d) — 1 case

State v. Hilleshiem, 291 N.W.2d 314 (Iowa 1980). “Ringel, Searches and Seizures, Arrests and Confessions §§ 11.2(d), 15.5(a)(2) (2d ed. 1979). On the other hand, in State v.”

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