Iowa Auditor of State
|Iowa Auditor of State|
|Office website:||Official Link|
|Length of term:||4 years|
|Selection Method:||Elected (Current officeholder appointed to fill vacancy)|
|Assumed office:||May 3, 2013|
|Next election:||November 4, 2014|
|Last election:||November 2, 2010|
|Other Iowa Executive Offices|
|Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Secretary of Agriculture • Director of Education • Insurance Commissioner • Natural Resources Director • Labor Commissioner • Utilities Board|
The Iowa Auditor of State is a state executive position in the Iowa state government.
The Auditor of State is responsible for audits of counties, cities, school districts, and other governmental offices and is required to provide guidelines to CPA firms performing such audits.
The current officeholder is Mary Mosiman, a Republican appointed to the position by Gov. Terry Branstad on May 13, 2013. Mosiman was appointed to serve out the remainder of former officeholder David Vaudt's term in office, ending in January 2015. Vaudt resigned on May 3 in order to become chairman of the Governmental Accounting Standards Board in Connecticut.
The Auditor of State is elected every four years.
The mission statement of the Auditor of State is as follows: "The mission of the Office of Auditor of State is to benefit all citizens of Iowa by providing audit, review, and other technical services to state and local governments to ensure the effective, economical businesslike conduct of public activities in a prudent, accountable manner to achieve the intended purposes."
In addition, the auditor is required to annually make a complete audit of the books, records, and accounts of every department of state government. The State's Comprehensive Annual Financial Report and Single Audit Report are audited by the Auditor of State.
The Office of the Auditor of State is divided into three divisions. The divisions are listed and explained below.
- Administration Division
- "This division is responsible for general management of the office, which includes fiscal management, data processing, recruiting, and audit report printing and mailing process. The division also is responsible for human resource management, personnel training and quality control."
- Financial Audit Division
- "This division is responsible for performance of annual audits of Iowa's Comprehensive Annual Financial Report and its Single Audit report, all state departments and agencies, as well as audits of counties, cities, school districts, and other governmental subdivisions as requested."
- Performance Investigation Division
- "This division is responsible for conducting comprehensive performance audits of state agencies and the programs they administer. The division also investigates suspected embezzlements and conducts special studies assigned by the Auditor of State or requested by the legislature."
- See also: Compensation of state executive officers
- Governor: Terry Branstad (R)
- Lieutenant Governor: Kim Reynolds (R)
- Attorney General: Tom Miller (D)
- Auditor of State: David Vaudt (R)
- Secretary of State: Matt Schultz (R)
- Secretary of Agriculture: Bill Northey (R)
- Treasurer of State: Michael Fitzgerald (D)
- Mary Mosiman