Audit Reports

Audit reports issued by the Auditor of State.

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• ALL ALL
• General Assembly: 91 Session: 2 (01/12/2026 - 01/10/2027)
• General Assembly: 91 Session: 1 (01/13/2025 - 01/11/2026)
• General Assembly: 90 Session: 2 (01/08/2024 - 01/12/2025)
• General Assembly: 90 Session: 1 (01/09/2023 - 01/07/2024)
• General Assembly: 89 Session: 2 (01/10/2022 - 01/08/2023)
• General Assembly: 89 Session: 1 (01/11/2021 - 01/09/2022)
• General Assembly: 88 Session: 2 (01/13/2020 - 01/10/2021)
• General Assembly: 88 Session: 1 (01/14/2019 - 01/12/2020)
• General Assembly: 87 Session: 2 (01/08/2018 - 01/13/2019)
• General Assembly: 87 Session: 1 (01/09/2017 - 01/07/2018)
• General Assembly: 86 Session: 2 (01/11/2016 - 01/08/2017)
• General Assembly: 86 Session: 1 (01/12/2015 - 01/10/2016)
• General Assembly: 85 Session: 2 (01/13/2014 - 01/11/2015)
• General Assembly: 85 Session: 1 (01/14/2013 - 01/12/2014)
• General Assembly: 84 Session: 2 (01/09/2012 - 01/13/2013)
• General Assembly: 84 Session: 1 (01/10/2011 - 01/08/2012)
• General Assembly: 83 Session: 2 (01/11/2010 - 01/09/2011)
• General Assembly: 83 Session: 1 (01/12/2009 - 01/10/2010)
• General Assembly: 82 Session: 2 (01/14/2008 - 01/11/2009)
• General Assembly: 81 Session: 2 (01/09/2006 - 01/07/2007)

Department **ALL** **NONE** Administrative Services, Department of Aging, Commission on Aging, Department on Agriculture and Land Stewardship, Department of Attorney General (Department of Justice) Auditor of State, Office of the Blind, Department for the Chief Information Officer, Office of the Civil Rights Commission, Iowa College Student Aid Commission Commerce, Department of Communications Network, Iowa Corn Promotion Board, Iowa Corrections, Department of Cultural Affairs, Department of Drug Control Policy, Office of Economic Development Authority Education, Department of Egg Council, Iowa Employment Appeal Board Ethics and Campaign Disclosure Board Fair Board, Iowa State Finance Authority, Iowa Fire and Police Retirement System Board of Trustees, Statewide Governor and Lieutenant Governor, Office of the Health and Human Services, Department of Homeland Security and Emergency Management, Department of Human Rights, Department of Human Services, Department of Inspections and Appeals, Department of Inspections, Appeals, and Licensing, Department of Insurance and Financial Services, Department of Iowa PBS Judicial Branch Law Enforcement Academy Lottery Division, Iowa Management, Department of Natural Resources, Department of Parole, Board of Petroleum Underground Storage Tank Fund Board, Iowa Comprehensive Public Defender, State Public Defense, Department of Public Employees’ Retirement System, Iowa Public Employment Relations Board Public Health, Department of Public Information Board, Iowa Public Safety, Department of Regents, Board of Revenue, Department of Secretary of State, Office of the Sheep and Wool Promotion Board, Iowa Transportation, Department of Treasurer of State, Office of the Turkey Marketing Council, Iowa Utilities Division Veterans Affairs, Department of Veterans Affairs, U.S. Department of Veterans Home, Iowa Vocational Rehabilitation Services Division Workforce Development Board, State Workforce Development, Department of

Report Name	Department	Date
Independent Auditor's Report on the Schedules of Employer Allocations and Collective Pension Amounts for the Iowa Public Employees' Retirement System for the year ended 06-30-2025	Public Employees’ Retirement System, Iowa	03/24/2026
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2025	Public Employees’ Retirement System, Iowa	02/04/2026
Annual Comprehensive Financial Report for the Iowa Public Employees' Retirement System for the year ended 06-30-2025	Public Employees’ Retirement System, Iowa	12/29/2025
Report of Recommendations to the Iowa Public Employees' Retirement System for the year ended 06-30-2024	Public Employees’ Retirement System, Iowa	07/25/2025
Independent Auditor's Report on the Schedules of Employer Allocations and Collective Pension Amounts for the Iowa Public Employees' Retirement System for the year ended 06-30-2024	Public Employees’ Retirement System, Iowa	04/07/2025
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2024	Public Employees’ Retirement System, Iowa	01/31/2025
Report of Recommendations to the Iowa Public Employees' Retirement System for the year ended 06-30-2023	Public Employees’ Retirement System, Iowa	07/03/2024
Independent Auditor's Report on the Schedules of Employer Allocations and Collective Pension Amounts for the Iowa Public Employees' Retirement System for the year ended 06-30-2023	Public Employees’ Retirement System, Iowa	04/18/2024
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2023	Public Employees’ Retirement System, Iowa	02/15/2024
Annual Comprehensive Finanical Report of the Iowa Public Employees' Retirement System for the year ended 06-30-2023	Public Employees’ Retirement System, Iowa	01/03/2024
Report of Recommendations to the Iowa Public Employees' Retirement System for the year ended 06-30-2022	Public Employees’ Retirement System, Iowa	11/13/2023
Report of Recommendations to the Iowa Public Employees' Retirement System for the year ended 06-30-2021	Public Employees’ Retirement System, Iowa	05/22/2023
Independent Auditor's Report on the Schedules of Employer Allocations and Collective Pension Amounts for the Iowa Public Employees' Retirement System for the year ended 06-30-2022	Public Employees’ Retirement System, Iowa	04/18/2023
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2022	Public Employees’ Retirement System, Iowa	01/31/2023
Annual Comprehensive Financial Report on a Pension Trust Fund of the State of Iowa for the Fiscal Year Ended June 30, 2022	Public Employees’ Retirement System, Iowa	01/03/2023
Independent Auditor's Report on the Schedules of Employer Allocations and Collective Pension Amounts for the Iowa Public Employees' Retirement System for the year ended 06-30-2021	Public Employees’ Retirement System, Iowa	04/13/2022
Report of Recommendations to the Iowa Public Employees' Retirement System for the year ended 06-30-2020	Public Employees’ Retirement System, Iowa	11/22/2021
Report of Recommendations to the Iowa Public Employees' Retirement System for the period ended 06-30-2019	Public Employees’ Retirement System, Iowa	03/06/2020
Report of Recommendations to the Iowa Public Employees' Retirement System for the period ended 06-30-2018	Public Employees’ Retirement System, Iowa	03/25/2019
Independent Auditor's Report on the Iowa Public Employees' Retirement System for the year ended 06-30-2018	Public Employees’ Retirement System, Iowa	03/14/2019
Independent Auditor's Report on the Iowa Public Employees' Retirement System for the year ended 06-30-2017	Public Employees’ Retirement System, Iowa	02/27/2018
Report of Recommendations to the Iowa Public Employees' Retirement System for the year ended 06-30-2016	Public Employees’ Retirement System, Iowa	04/24/2017
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2016	Public Employees’ Retirement System, Iowa	04/10/2017
Comprehensive Annual Financial Report on the Iowa Public Employees' Retirement System for the year ended 06-30-2015	Public Employees’ Retirement System, Iowa	08/03/2016
Independent Auditor's Report on the Iowa Public Employees' Retirement System for the year ended 06-30-2015	Public Employees’ Retirement System, Iowa	04/28/2016
Report of Recommendations to the Iowa Public Employees' Retirement System I-QUE Pension Administration System 04-09-2015 through 05-07-2015	Public Employees’ Retirement System, Iowa	02/26/2016
Report of Recommendations to the Iowa Public Employees' Retirement System I-Que Pension Administration System 05-05-2014 through 07-01-2014	Public Employees’ Retirement System, Iowa	04/24/2015
Report of Recommendations to the Iowa Public Employees' Retirement System 05-20-2013 through 07-12-2013	Public Employees’ Retirement System, Iowa	04/22/2015
Report of Recommendations to the Iowa Public Employees' Retirement System I-QUE Pension Administration System 06-18-2012 through 07-11-2012	Public Employees’ Retirement System, Iowa	04/22/2015
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2011	Public Employees’ Retirement System, Iowa	02/22/2012
Independent Auditor's Report on Internal Control over Financial Reporting on the Iowa Public Employees' Retirement System for the year ended 06-30-2008	Public Employees’ Retirement System, Iowa	02/25/2009

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