November 7, 1999

Auditor's office ensures proper spending
of tax dollars

Raenelle Kwock
digital•iowa staff reporter
Drake University

DES MOINES, Iowa -- On a weekday afternoon, the sound of chatter fills the spacious hallway of the Iowa Capitol, families curiously look at the exhibits on the first floor. But visitors don't often peek inside the Office of Auditor of State.

The mission statement says the office publishes audits in order "to ensure the effective, economical businesslike conduct of public activities in a prudent, accountable manner to achieve the intended purposes."

The audits change yearly, but the value of them make Judy Vander Linden, deputy auditor of state, administration division, continue to work there after 20 years.

"We're contributing a lot to the citizens in Iowa," she said.

Vander Linden said she feels what the office does is worthwhile, because she makes sure that her own tax dollars are spent properly.

There are three divisions within the office. The largest is the financial audit division consisting of 100-110 auditors, next, the administration division and then the performance division.

Vander Linden said living within the budget constraints of the state and providing more expensive tools to enhance the auditing process pose concerns.

"We want to do a lot, there's not a lot of money," she said.

"Iowa 98: Comprehensive Annual Financial Report for the Fiscal Year ends June 30, 1998," was published by the state of Iowa, and the office audited the entire report.

Last year's report consisted of 129 pages. It contained three sections--introductory, financial and statistical.

For the last two years, the audit report has appeared on the World Wide Web. Although it seems that everything is on the Internet, the audit report will continue to be printed, too, Vander Linden said.

Iowa laws require certain things to be public information, such as audit reports.

Vander Linden said all Iowa residents do not have computer access, so the audit office is concerned that the public is aware of where their tax dollars are spent.

To work as a state auditor, one must have an accounting degree and be well-rounded.

Vander Linden said the office is one of the few state agencies that recruits on campuses, primarily from small universities.

Last May, 24 people were hired. Vander Linden said a class of 10-20 people at a certain time is hired, then complete 40 hours of training.

The training involves auditing techniques; political, professional and state government concerns; and how to become an auditor. Some training cannot be learned while in school but must be taught on the job, she said.

"Learn a lot in school, but you don't know how to apply it," Vander Linden said.

Each person hired is assigned a mentor, usually an older staff member, who works with that person for the next couple weeks. "We spend a lot of time training," Vander Linden said.

In addition to training, the administration division is also responsible for maintaining a productive working environment. Vander Linden said these workers are dedicated employees who want to get things done, and they are good at communicating problems and solutions.

One problem addressed was Y2K, in which the computer will be unable to recognize 00 as the year 2000, thus processing it as 1900.

Vander Linden said the state itself had a very systematic program to address the issue, and the office has monitored that program, concluding it worked well.

"We feel satisfied that they have met their goals in trying to prepare state government," Vander Linden said. "Iowa is one of the first three states to be prepared nationally."

Vander Linden said there has not been a lot of misused funds from the previous years, because of the conscientiousness of government employees in Iowa.

"I think in Iowa, we're very lucky because I think most government employees are very conscientious and try to do the best work for the taxpayers, and so we do not have as much misuse of funds as in some other states," she said. " ... Over the years, Iowa has been very good."

Reflecting on the role of auditing, Vander Linden said, "Everything's changed. The whole profession has changed over the years."

New auditing standards have been passed. On all audits, compliances with laws and regulations are looked at. In the future, Vander Linden said more audits will get into performance areas rather than financial areas, such as what did a specific organization accomplish with the amount of money allotted to it.