Iowa Code » Chapter 11 — AUDITOR OF STATE
Iowa Code

Iowa Code § 11.51 (2026)

Subpoenas

✓ Iowa Code 2026 (laws through the 2025 session)
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The auditor of state shall, in all matters pertaining to an authorized audit or examination, have power to issue subpoenas of all kinds, administer oaths and examine witnesses, either orally or in writing, and the expense attending the same, including the expense of taking oral examinations, shall be paid as other expenses of the auditor. 2011 Acts, ch 75, §29 Expenses, §11.21

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Notes of Decisions
Cited in 4 cases (4 in the last 5 years), 2021–2025 · leading case: Rob Sand v. John Doe, 959 N.W.2d 99 (Iowa 2021).
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Rob Sand v. John Doe, 959 N.W.2d 99 (Iowa 2021). · cites it 11× “2d 323 , 328 (Ohio 2006) (explaining that under Ohio law, the state auditor’s subpoena power is limited by the words “in the performance of any audit”); see also Iowa Code § 11.51 (providing that the State Auditor “in all matters pertaining to an authorized audit or examination”…”
In the Matter of the Subpoena Issued to Dethmers Mfg. Co. v. Tharun Mittapalli, 985 N.W.2d 806 (Iowa 2023). · cites it 4× “2d 99 , 105 (Iowa 2021) (quoting Iowa Code § 11.51 (2020)). Other statutes grant subpoena powers to various other government actors, such as the ombudsman, Iowa Code § 2C.”
Auditor of the State of Iowa v. An Unnamed Local Gov't Risk Pool, 988 N.W.2d 705 (Iowa 2023). · cites it 3× “§ 11.51. Iowa Code section 11.51 provides that “in all matters pertaining to an authorized audit or examination, [the auditor shall] have power to issue subpoenas of all kinds.”
In re The Representation of the Off. of the Auditor of the State of Iowa, No. 24-1160 (Iowa Dec. 5, 2025). · cites it 2× “§ 11.51. In case any witness refuses to attend or provide subpoenaed documents, books, and papers, “the auditor of state or the auditor’s designee may apply to the district court .”
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