About the Office
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.
The Auditor of State is a constitutional official, elected every four years. 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 Auditor of State has responsibility for audits of counties, cities, school districts and other governmental subdivisions and is required to provide guidelines to CPA firms performing such audits. All audits must be filed with the Auditor of State and are a matter of public record open to inspection.
The Auditor of State is a member of the State Executive Council, the State Appeal Board, the Iowa Telecommunications and Technology Commission, the Vision Iowa Board, the Tobacco Settlement Authority, and the Honey Creek Premier Destination Park Authority.
The Office of Auditor of State includes three divisions, with the duties and responsibilities summarized as follows:
This division is responsible for general management of the office, which includes fiscal management, data processing, human resource management and audit report printing and distribution.
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.
This division also reviews audits of governmental subdivisions performed by CPA firms, performs re-audits, as needed, and provides technical assistance to private citizens, CPA firms, government officials and other governmental agencies.
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.
Auditor of State Mary Mosiman, CPA
Ms. Mosiman has been serving as Iowa's Auditor of State since May 13, 2013. Initially appointed by Governor Terry Branstad to fill the unexpired term of her predecessor, she was elected to a full term in the November 2014 general election.
Prior to serving as Auditor of State, Ms. Mosiman served as a Deputy in the Secretary of State's Office for over 2 years, and previously served as the elected Story County Auditor for 10 years.
Ms. Mosiman graduated from Iowa State University with a bachelor's degree in Business/Accounting in 1999. She is a member of the Iowa Society of Certified Public Accountants (ISCPA), the American Institute of Certified Public Accountants (AICPA), the National Association of State Auditors, Comptrollers and Treasurers (NASACT), the Ames Morning Rotary, and the Ames Chamber of Commerce.
Ms. Mosiman has served on several professional, community, and civic organization boards and committees, including the Iowa State Association of Counties Taxation & Finance Committee, the US Military Academy Selection Board, the Story County United Way Nevada Community Committee, the Ames Chapter of the American Society of Women Accountants, the Ames Chamber of Commerce Government Affairs Committee, and the Gilbert Education Foundation Board. She is a past-president of the Nevada Rotary Club.
Chief Deputy Auditor of State Warren G. Jenkins, CPA
The Chief Deputy is responsible for assisting the Auditor of State in managing the office to provide maximum benefits to the taxpayers of Iowa.
Mr. Jenkins graduated from Iowa State University in 1972, at which time he joined the CPA firm of Peat, Marwick, Mitchell & Co. in Des Moines. He began work for the Auditor's Office in 1979 as Deputy of the Local Audit Division, became Deputy of the Technical Services Division in 1989, and assumed his current position as Chief Deputy in 1993.
Deputy Auditor of State Andrew E. Nielsen, CPA
Mr. Nielsen is the Deputy Auditor in charge of the Financial Audit Division of the Auditor's Office.
He is a 1975 graduate of the University of Northern Iowa who worked for the CPA firm of McGladrey, Hendrickson & Co. prior to joining the staff of the Auditor's Office in 1981. He is a member of the American Institute of Certified Public Accountants, the Iowa Society of Certified Public Accountants, and the Association of Government Accountants. He is also a member of the County Finance Committee, the City Finance Committee and the Mental Health Risk Pool.
Deputy Auditor of State Tami Kusian, CPA
Ms. Kusian is the Deputy Auditor in charge of the Performance Investigation Division of the Auditor's Office.
She is a graduate of the University of Northern Iowa who joined the staff of the Auditor's Office in 1981. She is a member of the Iowa Society of Certified Public Accountants and the Association of Government Accountants.