Auditor of State

Sheldahl (R)

Birth: February 3, 1935, Spencer, Nebraska. Parents: Harry and Clarice Johnson. Education: Graduated Spencer, NE H.S., 1952; General Motors Institute Dealer Co-op Program, 1954. B.S., accounting, Drake University, 1960; CPA, 1963. Military Service: National Guard, 1955-1989. Graduate of U.S. Army Command and General Staff College, 1975. Spouse: Marjorie. Children: 3 daughters; DeAnn, JoAnn, and LeAnn; 1 son, David. Grandchildren: 8. Profession and Activities: Auditor of State since 1979. Employed with Peat, Marwick, Mitchell & Co., 1960-1968. Joined auditor of state staff in 1968 as director of audits. Appointed director of finance, Iowa Highway Commission, 1968. Appointed as first director of Department of Transportation's (DOT) Administration Division, 1975. Appointed director of DOT's Motor Vehicle Division, 1978. Sheldahl city clerk, 1959-1963. Mayor of Sheldahl, 1964-1975. Chair, Central Iowa Regional Planning Comm., 1967. Board member, League of Municipalities, 8 years, and president, 1971. Former treasurer, board member, trustee: Madrid Evangelical Free Church. Former member: Auditing Standards Board of the American Institue of CPAs, 1985-1989, becoming the first Iowan to serve on the board. Member: Rotary Club, Boone County Farm Bureau. Salary: $85,429. Term: expires January 2003.


State Capitol, Des Moines, IA 50319

(515) 281-5834

The Auditor of State is the "Taxpayer's Watchdog." As provided by the Iowa Constitution, the auditor is elected to a four-year term.

The auditor is required to annually audit every department of state government and report their financial condition. The auditor also is to report whether funds were expended for the intended purposes, whether department activities were efficiently conducted, any illegal or unbusinesslike practices and make recommendations for greater simplicity, accuracy and efficiency in the operation of state government. Results are in individual reports and in the State's Comprehensive Annual Financial Report. A Single Audit Report is also issued to cover all federal funds expended by the state and compliance with federal requirements governing those expenditures.

School districts, community colleges, cities, counties, and public hospitals, may request an audit or citizens of the entity may petition for an audit. The auditor may review local government audits by CPA firms and perform re-audits. These audit reports issued by CPA firms must be filed with the auditor. All audit reports issued by the auditor are available for public inspection in the auditor's office.

The Office of Auditor of State has a professional staff of 100, including over 50 Certified Public Accountants. The office is functionally organized into three divisions, with duties and responsibilities as follows: (1) Administration Division - Provides office accounting, budgeting, payroll, personnel, training, and other support functions; maintains effective intergovernmental, legislative and media communications; and assists with overall administration of the office.
(2) Financial Audit Division - Performs audits of state agencies and governmental subdivisions. It also performs report and working paper reviews of CPA audits; performs re-audits, as necessary; and provides technical guidance and assistance to CPA firms, government officials and the public. (3) Performance Investigation Division - Conducts audits of state agencies and the programs they administer to provide an independent assessment of the performance of government organizations, programs, activities and functions. It also evaluates whether agencies and programs have been properly managed and investigates suspected fraud and misappropriations involving government funds.

By virtue of the office, the auditor is a member of the Executive Council, the State Appeal Board, the Iowa Telecommunications and Technology Commission, the Underground Storage Tank Insurance Board and the County and City Finance Committees. Mr. Johnson is also a member and president-elect of the National Association of State Auditors, Comptrollers and Treasurers; the National State Auditors Association of which he is a past-president; the Government Finance Officers Association and the Association of Government Accountants.

Auditor's Staff

Chief Deputy Auditor of State, Warren G. Jenkins, CPA; Deputy, Administration Division, Judy Vander Linden, CPA; Deputy, Financial Audit Division, Andrew E. Nielsen, CPA; Acting Deputy, Performance Investigation Division, Tami Kusian, CPA; Executive Assistant, Sue M. Hurst