Iowa Code (Last Updated: December 05, 2016) |
Title I. STATE SOVEREIGNTY AND MANAGEMENT |
Chapter 8E. STATE GOVERNMENT ACCOUNTABILITY (ACCOUNTABLE GOVERNMENT ACT) |
Section 8E.209. Periodic performance audits and performance data validation.
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1. The department, in consultation with the legislative services agency, the auditor of state, and agencies, shall establish and implement a system of periodic performance audits. The purpose of a performance audit is to assess the performance of an agency in carrying out its programs in light of the agency strategic plan, including the effectiveness of its programs, based on performance measures, performance targets, and performance data. The department may make recommendations to improve agency performance which may include modifying, streamlining, consolidating, expanding, redesigning, or eliminating programs.
2. The department, in cooperation with the legislative services agency and the auditor of state, shall provide for the analysis of the integrity and validity of performance data.
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