Iowa § 11.19 - 11.19 Auditor’s powers and duties.
Full text of Iowa Iowa Code § 11.19 — 11.19 Auditor’s powers and duties., with citation guidance and answers to common questions.
§ 11.19. 11.19 Auditor’s powers and duties.
1. Where an audit or examination is made under contract with, or employment of, certified public accountants, the auditor shall, in all matters pertaining to an authorized audit or examination, have all of the powers and be vested with all the authority of state auditors employed by the auditor of state, and the cost of the audit or examination shall be paid by the governmental subdivision procuring the audit or examination. A detailed statement of the cost of the audit or examination shall be filed with the governmental subdivision. Upon completion of such audit or examination, a copy of the report and a detailed, itemized statement of cost, including hours spent performing the audit or examination, shall be filed with the auditor of state in a manner specified by the auditor of state. 2. Failure to file the report and the statement of cost with the auditor of state within thirty days after receiving notification of not receiving the report and the statement of cost shall bar the accountant from making any governmental subdivision audits or examinations under section 11.6 for the following fiscal year. [C39, §124.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §11.19] 89 Acts, ch 264, §3; 2011 Acts, ch 75, §22 Referred to in §216A.98, 256E.7, 256F.4, 357H.9A Wed Dec 10 21:57:27 2025 Iowa Code 2026, Section 11.19 (24, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 11.19
What does Iowa Code § 11.19 cover?
Section 11.19 ("11.19 Auditor’s powers and duties.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 11.19?
A common citation format is "Iowa Code § 11.19" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 11.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.