The auditor of state shall make or cause to be made and filed and kept in the auditor's office written reports of all audits and examinations, which reports shall set out in detail the following:
1. The actual condition of such department found to exist on every examination.
2. Whether, in the auditor's opinion,
a. All funds have been expended for the purpose for which appropriated.
b. The department so audited and examined is efficiently conducted, and if the maximum results for the money expended are obtained.
c. The work of the departments so audited or examined needlessly conflicts with or duplicates the work done by any other department.
3. All illegal or unbusinesslike practices.
4. Any recommendations for greater simplicity, accuracy, efficiency, or economy in the operation of the business of the several departments and institutions.
5. Comparisons of prices paid and terms obtained by the various departments for goods and services of like character and reasons for differences therein, if any.
6. Any other information which, in the auditor's judgment, may be of value to the auditor.
All such reports shall be filed and kept in the auditor's office.
The state auditor is hereby authorized to obtain, maintain, and operate, under the auditor's exclusive control such machinery as may be necessary to print confidential reports and documents originating in the auditor's office.
[S13, § 161-a; C24, 27, 31, § 342; C35, § 101-a4; C39, § 101.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 11.4]
92 Acts, ch 1242, §14
Referred to in § 11.28, 18.58, 24.24
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