{"data":{"id":"us-ia/iowa-code-11.11","jurisdiction":"us-ia","citation":"Iowa Code § 11.11","heading":"Scope of audits.","body":"The written report of the audit of a governmental subdivision shall include the auditor’s opinion as to whether a governmental subdivision’s financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles or with an other comprehensive basis of accounting. As a part of conducting an audit of a governmental subdivision, an evaluation of internal control and tests for compliance with laws and regulations shall be performed. As part of conducting an audit of a governmental subdivision, an examination of the governmental subdivision’s compliance with the reporting requirements of section 331.403, subsection 3, or section 384.22, subsection 2, if applicable, shall be performed.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 11 - AUDITOR OF STATE","Subchapter II - AUDIT OF GOVERNMENTAL SUBDIVISIONS AND RELATED ORGANIZATIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/11.11.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"d0ac017db7038221fd7735b97741cd54b4b8b23a6d0ae31209361b29d9d82fc3","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-11.10","next":"us-ia/iowa-code-11.12"},"notice":"GroundRules: Original legal text. Not legal advice."}