Iowa Code 11.51 – Subpoenas
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Terms Used In Iowa Code 11.51
- Examination: means procedures that are less in scope than an audit but which are directed toward reviewing financial activities and compliance with legal requirements. See Iowa Code 11.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
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.