Frequently Asked Questions
City Annual Financial Reports
Filing Fees
Request for Proposals (RFP)
Audit Report Filing Requirements
City Annual Financial Reports
Q. What are the filing requirements for the City Annual Financial Report (AFR)?
A. Chapter 384.22 of the Code of Iowa requires all Iowa cities to file an AFR with the Auditor of State not later than December 1 of each year. Cities must complete and file a publication page and worksheets provided by the Auditor of State.
Q. Instead of publishing, can the publication page be posted?
A. Chapter 362.3 of the Code of Iowa allows cities with population of 200 or less to post the publication page in three public places instead of making the publication. The three places should be those previously designated by city ordinance and used for the posting of other required notices.
Q. Can the AFR be filed electronically?
A. Electronic filing is not yet available.
Q. When will the current fiscal AFR forms be available?
A. The FY 2009 AFR's were mailed out on July 16th, 2009.
Q. Where do we send in the two copies of the completed AFR forms?
A. The address these forms should be mailed to is:
Office of Auditor of State
Lucas State Office Building
321 E. 12th Street, 2nd Floor
Des Moines, IA 50319
Filing Fees
Q. What are filing fees?
A. Filing fees, as provided for under Iowa Code section 11.6, subsection 10 are paid by governmental subdivisions for filing each audit performed in accordance with those subsections.
Q. Who specifically has to pay a filing fee?
A. All cities and city offices, counties, county hospitals organized under Chapters 347 and 347A, memorial hospitals organized under Chapter 37, entities organized under Chapter 28E having gross receipts in excess of $100,000 in a fiscal year, merged area schools, area education agencies, and all school districts are required to pay a filing fee when they file an audit report with the Auditor's Office.
Q. How do I determine the amount to pay for a filing Fee?
A. A fee scale has been established by administrative rule. Fees are determined based on the budgeted expenditures of the governmental subdivision from the certified budget as last adopted or amended for the fiscal year of the report being filed.
The designated strata and applicable fees are as follows:
| Budgeted Expenditures in Millions of Dollars |
Fee Amount |
|---|---|
| Under 1 | $100.00 |
| At least 1 but less than 3 | $175.00 |
| At least 3 but less than 5 | $250.00 |
| At least 5 but less than 10 | $425.00 |
| At least 10 but less than 25 | $625.00 |
| 25 and over | $850.00 |
Q. How are filing fees used?
A. Filing fees are used by the Office of Auditor of State to perform complete or partial reaudits as provided in Chapter 11.6, subsection 4 and to review audit work papers relating to audits of governmental subdivisions as provided for in Chapter 11.6, subsection 5.
Q. Where do I send my filing fee payment?
A. Effective 10/15/2007, filing fees should be mailed to:
Office of Auditor of State
PO Box 333
Des Moines, Iowa 50302-0333
Request for Proposals (RFP)
Q. Does the Auditor of State have a form to use when requesting proposal for audit services for local government?
A. Yes. To download the form (Microsoft Word 97), right-click HERE and click Save Link/Target As... on the context-sensitive menu.
Audit Report Filing Requirements
Q. What audit report filing requirements are required of governmental subdivisions in Iowa?
A. A chart listing audit report filing requirements is listed HERE.
Q. Where do I send the paper copies of the audit report, invoice, and news release?
A.
Office of Auditor of State
State Capitol Building
Room 111
1007 East Grand Avenue
Des Moines, Iowa 50319-0001
Q. Where do I send the electronic PDF copy of the audit report?
A. Email to: SubmitReports@auditor.state.ia.us