Iowa Code § 11.5B: Repayment of audit expenses by state departments and agencies.

The auditor of state shall be reimbursed by a department or agency for performing audits or examinations of the following state departments or agencies, or funds received by a department or agency:

1. Department of insurance and financial services.

2. Department of health and human services.

3. State department of transportation.

4. State board of regents.

5. Department of agriculture and land stewardship.

6. Department of veterans affairs.

7. Department of education.

8. Department of workforce development.

9. Department of natural resources.

10. Offices of the clerks of the district court of the judicial branch.

11. The Iowa public employees’ retirement system.

12. Federal financial assistance, as defined in the federal Single Audit Act, 31 U.S.C. §7501, et seq., received by all other departments.

13. Department of administrative services.