Annual Financial Reports
Search city AFRs for the period ended June 30, 2013 and after.
1. Download 2017 AFR Excel Spreadsheet:
(to download, right-click on link and click Save Link/Target As... on the context-sensitive menu)
2. Submitting Completed AFR:
Q1. Where can I get a copy of the fiscal year 2017 AFR Excel spreadsheet?
A1. To download the file, right-click HERE and click Save Link/Target As... on the context-sensitive menu.
Q2. When will the paper copies of the fiscal 2017 AFR forms be available?
A2. We will not mail paper copies to cities since the AFR is required to be completed and filed electronically.
Q3. Are Cities required to file the AFR electronically?
A3. Electronic filing is required and is available HERE.
Q4. Where can I find instructions for electronic AFR submission?
A4. Electronic AFR upload instructions are available HERE.
Q5. What is required to be submitted to the Auditor of State?
A5. Cities must complete and file the AFR electronically. Cities must mail one signed paper copy of the certification (publication) page and the proof of publication, if applicable, to the Auditor of State.
The address these should be mailed to is:
Office of Auditor of State
Lucas State Office Building
321 E. 12th Street, 2nd Floor
Des Moines, IA 50319
Q6. When is the City AFR due?
A6. Chapter 384.22 of the Code of Iowa requires all Iowa cities to file an annual AFR with the Auditor of State not later than December 1 of each year.
Q7. The fiscal 2017 AFR reflects the ending fund balances consistent with GASB 54. Where can I obtain additional information and explanation of GASB 54 and the GASB 54 components of fund balance?
A7. In July 2011, the Iowa League of Cities issued an article "Impact of GASB 54" which includes information about GASB 54 revised fund type definitions as well as the new fund balance classifications. A copy of the article is available HERE. In addition, a description of each fund balance component is included in the cell notes in the Excel file. To view the descriptions, hover the mouse pointer over each fund balance component.
Q8. Are the electronic copies of the 2017 City AFRs accessible on the Auditor of State's website?
A8. The electronic copies of the 2017 City AFRs are available on our website HERE.
Q9. Is the City Council required to approve the AFR before publication/posting or filing the AFR with the Auditor of State's Office?
A9. There is no statutory requirement for the City Council to approve the AFR or pass a resolution prior to publication/posting and/or filing. However, when possible, City Council review and approval of this official document is recommended.
Q10. Instead of publishing, can the publication page be posted?
A10. 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.