About the Office

Mission

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.

Responsibilities

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, Vision Iowa Board, the Tobacco Settlement Authority Board, and the Honey Creek Premier Destination Park Authority.

Organization

The Office of Auditor of State includes three divisions, with the duties and responsibilities summarized as follows:

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.

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 David A. Vaudt, CPA

Mr. Vaudt began his third four-year term as Auditor of State in January 2011.

Mr. Vaudt graduated from Upper Iowa University in 1976, and joined the CPA firm of KPMG LLP (formerly Peat, Marwick, Mitchell & Co.), Des Moines. In 1988, he was elected to the partnership. He retired from the firm in 2001 to pursue public office.

Vaudt served as Chairman of the Iowa Accountancy Examining Board from 1995-2002, resigning in 2002 after his election to State Auditor. He served ten years on the board of directors of the National Association of State Boards of Accountancy (NASBA), and completed his year as chair of NASBA in October of 2004. During his tenure with NASBA, Vaudt chaired the Examinations Committee, Public Perception Committee, and Regulatory Structures Committee. In September of 2004, he was named to Accounting Today’s “2004 List of 100 Most Influential People in Accounting.” He received the “Iowans for Tax Relief Watchdog Award” in 2009.

Mr. Vaudt is a member of the American Institute of Certified Public Accountants, the Iowa Society of Certified Public Accountants, the Des Moines Chapter Association of Government Accountants, and the Des Moines Rotary. He serves on the Board of Directors of the Young Women’s Resource Center and as Emeritus Member of the Iowa Homeless Youth Centers. He also has served on various other community and civic boards, including the Better Business Bureau, the Des Moines Playhouse, the Morris Scholarship Fund, the Iowa Supreme Court Client Security and Attorney Disciplinary Commission, and the Walnut Creek Family YMCA.

Key Staff

Chief Deputy Auditor of State Warren G. Jenkins, CPA

The Chief Deputy is responsible for providing direct supervision of all operating divisions of the Auditor's Office and 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.

He is a member of the American Institute of Certified Public Accountants, is a member of the Audit Standards and Reporting Committee and the Single Audit Committee of the National State Auditors Association, and is Chair of the Technical Issues Committee of the Mid-America Intergovernmental Audit Forum.

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 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.