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In its decision Friday, the court did not accept the university s argument that an audit must have a clear beginning and end to be legally valid. We need not decide the exact moment [Sand s] request for information turned into an audit, Chief Justice Susan Christensen wrote for the court.  However, it certainly happened by the time a subpoena was served on the Agency. Because the auditor has wide latitude to audit state agencies whenever he sees fit, the court said his determination an audit is necessary is sufficient to back a subpoena with the force of law. Here, Auditor Sand served a subpoena as part of an audit on a state agency he is authorized to audit as often as deemed necessary, Christensen wrote.

University of iowaUnited statesDes moinesJustice edward mansfieldJustice thomas watermanJustice susan christensenSupreme courtUniversity of iowa board regentsRob sandIowa boardAuditor sandJustice thomasState auditorபல்கலைக்கழகம் ஆஃப் ஐயுவாஒன்றுபட்டது மாநிலங்களில்தேஸ் மாய்ந்ஸ்