Iowa Code » Chapter 11 — AUDITOR OF STATE
Iowa Code

Iowa Code § 11.4 (2026)

Report of audits

✓ current as of July 2026
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1. The auditor of state shall make or cause to be made and filed and kept in the auditor’s office written reports of all audits and examinations, which reports shall include, if applicable, the following:

a. The financial condition of the state or department.

b. Whether, in the auditor’s opinion,

(1) Funds have been expended for the purpose for which appropriated.

(2) The department so audited or examined is efficiently conducted, and if the maximum results for the money expended are obtained.

(3) The work of the departments so audited or examined needlessly conflicts with or duplicates the work done by any other department.

c. All illegal or unbusinesslike practices.

d. Any recommendations for greater simplicity, accuracy, efficiency, or economy in the operation of the business of the several departments and institutions.

e. Any other information which, in the auditor’s judgment, may be of value.

2. The state auditor is hereby authorized to obtain, maintain, and operate, under the auditor’s exclusive control such machinery as may be necessary to print confidential reports and documents originating in the auditor’s office. [S13, §161-a; C24, 27, 31, §342; C35, §101-a4; C39, §101.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.4] 92 Acts, ch 1242, §14; 2008 Acts, ch 1032, §117; 2011 Acts, ch 75, §5, 6 Referred to in §24.24 \n

Notes of Decisions
Cited in 17 cases (5 in the last 5 years), 1979–2026 · leading case: State v. Williams, 285 N.W.2d 248 (Iowa 1979).
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State v. Williams, 285 N.W.2d 248 (Iowa 1979). · cites it 5× “LaFave, Search and Seizure § 11.4, at 622 (1978). This includes six of the United States Courts of Appeals.”
State v. Tejeda, 677 N.W.2d 744 (Iowa 2004). “, Criminal Procedure § 11.4(b) n. 22, at 554-55 (2d ed.1999). In support of this argument, Tejeda cites Watson , our recent Sixth Amendment conflict-of-interest case.”
State v. Hamilton, 335 N.W.2d 154 (Iowa 1983). · cites it 2× “LaFave, Search and Seizure § 11.4, at 613-14 (1978). The purpose in excluding such evidence is twofold: to deter lawless police conduct and to protect the integrity of the judiciary.”
State v. Powell, 684 N.W.2d 235 (Iowa 2004). “, Criminal Procedure § 11.4(b), at 79 (2004 Supp.) (“where the defendant alleged cause for replacing counsel, and the trial court failed to hold an inquiry, the proper appellate court response on review following conviction is to remand for a hearing as to whether cause did…”
State of Iowa v. Jabari Lamar Walker, 856 N.W.2d 179 (Iowa 2014). “LaFave, Substantive Criminal Law § 11.4, at 218, Supp. 37 (2d ed.2003 and Supp.”
Hollingsworth v. Schminkey, 553 N.W.2d 591 (Iowa 1996). “Widiss, Uninsured and Underin-sured Motorist Insurance § 11.4, at 531 (2d ed. 1992) (the use of the uninsured vehicle must relate relatively directly to the accident that caused the claimant’s injury).”
United States v. Conner, 948 F. Supp. 821 (N.D. Iowa 1996). “LaFave, Search and Seizure § 11.4(f) (3d ed.1996) (pointing out that Murray instructs that even if the illegality unquestionably contributed not at all to the magistrate’s decision to issue the warrant, the warrant is nonetheless tainted if the illegally obtained facts prompted…”
Cent. Bank & Real Est. Owned, L.L.C., an Iowa Ltd. Liab. Co. v. Timothy C. Hogan, as Tr. of the Liberty Bank Liquidating Trust Liberty Bank, F.S.B. Iowa State Bank First State Bank Farmers Sav. Bank Farmers Trust & Sav. Bank & First Cmty. Bank, 891 N.W.2d 197 (Iowa 2017). “Ass’n 19, 20 (1990); see also 2 Madison, § 11.4 (“Since the lead is the only publically secured party .”
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 6× “See Iowa Code § 11.4 (requiring an audit report to include “all illegal or unbusinesslike practices,” whether the work of the auditee is “efficiently conducted” or “needlessly conflicts with or duplicates the work done by any other department,” and “[a]ny other information…”
Smith v. Des Moines Pub. Sch. Sys., 153 F. Supp. 2d 1044 (S.D. Iowa 2000). · cites it 2× “, Iowa Code § 11.4 (audits of executive branch departments must “set out in detail” the “actual condition of [the] department,” including the department’s use of funds, the efficiency of operations, whether “illegal or unbusinesslike practices” goes on, and ways the department…”
Kirkwood Inst., Inc. v. Iowa Auditor of State Rob Sand, John McCormally, & Off. of the Auditor of State (Iowa 2024). · cites it 2× “Iowa Code § 11.4 (1)(c). Chapter 22 imposes no duty on government bodies to affirmatively contact every person who has submitted a record subject to this statute to obtain consent for disclosure.”
State of Iowa v. Patricia Pranschke (Iowa Ct. App. 2017). “LaFave, Search & Seizure § 11.4(j), Westlaw (5th ed. updated Oct. 2016) (footnotes omitted); see also, e.”
Show all 17 citing cases →
— Iowa Code § 11.4(1) — 1 case
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 § 11.4 (requiring an audit report to include “all illegal or unbusinesslike practices,” whether the work of the auditee is “efficiently conducted” or “needlessly conflicts with or duplicates the work done by any other department,” and “[a]ny other information…”
— Iowa Code § 11.4(b) — 2 cases
State v. Tejeda, 677 N.W.2d 744 (Iowa 2004). “, Criminal Procedure § 11.4(b) n. 22, at 554-55 (2d ed.1999). In support of this argument, Tejeda cites Watson , our recent Sixth Amendment conflict-of-interest case.”
State v. Powell, 684 N.W.2d 235 (Iowa 2004). “, Criminal Procedure § 11.4(b), at 79 (2004 Supp.) (“where the defendant alleged cause for replacing counsel, and the trial court failed to hold an inquiry, the proper appellate court response on review following conviction is to remand for a hearing as to whether cause did…”
— Iowa Code § 11.4(f) — 1 case
United States v. Conner, 948 F. Supp. 821 (N.D. Iowa 1996). “LaFave, Search and Seizure § 11.4(f) (3d ed.1996) (pointing out that Murray instructs that even if the illegality unquestionably contributed not at all to the magistrate’s decision to issue the warrant, the warrant is nonetheless tainted if the illegally obtained facts prompted…”
— Iowa Code § 11.4(j) — 2 cases
State of Iowa v. Patricia Pranschke (Iowa Ct. App. 2017). “LaFave, Search & Seizure § 11.4(j), Westlaw (5th ed. updated Oct. 2016) (footnotes omitted); see also, e.”
State of Iowa v. Edna Jean Wilson (Iowa Ct. App. 2021).
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