State Auditor’s role in school concerns

As requested by members of the public, I want to address recent concerns involving Des Moines Public Schools and clarify the State Auditor’s Office’s role.

It is beyond troubling that our state’s largest school district employed an individual who was in the country illegally and facing criminal charges. This failure raises serious questions about oversight and accountability within DMPS.

Parents deserve confidence that their schools follow all state and federal laws.

The State Auditor’s Office and Certified Public Accounting firms are responsible for identifying financial issues—not personnel or hiring violations. Those matters require different expertise and fall outside the scope of financial audits.

Under Iowa law, legislators cannot independently order an audit of an entity they do not serve.

Chapter 11 of the Iowa Code allows the State Auditor to conduct a reaudit only if:

1. The State Auditor has reasonable cause to believe that a previously filed audit contains a material deficiency, or that the entity has failed to comply with audit requirements.

2. An employee or elected official of the entity requests a reaudit.

3. A petition requesting a reaudit is submitted with at least 100 valid signatures from eligible voters.

The most recent audit of DMPS by RSM US LLP gave the district a “clean” opinion, and DMPS received Certificates of Excellence in Financial Reporting from both ASBO and GFOA for fiscal year 2023.

However, audits review samples, not every transaction. A reaudit would follow the same process, unless there was a particular issue to be investigated- in which they could test every item.

The reaudit may or may not uncover new financial issues—but it would not address hiring or personnel failures.

Given the seriousness of this lapse, it’s understandable that voters have lost confidence in DMPS.

When hiring practices break down, it’s fair for taxpayers to wonder what else is mismanaged. If voters believe financial concerns exist, they have the right to petition for a reaudit under Iowa law.

To restore public trust, DMPS must take a hard look at its own operations. The district’s internal auditor—responsible for overseeing risk management and governance—should immediately review all relevant policies to ensure full compliance, transparency and accountability moving forward.

Abigal Maas, Candidate for state auditor