There is an independent annual audit of the District’s finances, conducted by the Auditor of State, including both Field and Residential operations.
The Auditor of State conducts a yearly audit of the Fifth Judicial District Department of Correctional Services according to Code of Iowa chapters 11.1, 11.2 (1), 11.4, and 11.7. The Auditor of State will send a copy of its report, following its completion of the audits of all eight district departments of correctional services throughout the state, to the Fifth Judicial District Department of Correctional Services. Costs of this audit are paid by the District. All account balances, for each of the District’s accounts, are reconciled monthly. All daily transactions such as fee collections and the “change” account are reconciled at the end of each day.