How do I determine the amount to pay for a filing fee?

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

How are filing fees used?

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.

Where do I send my filing fee payment?

Filing fees should be mailed to:

Office of Auditor of State
State Capitol Building
Room 111
1007 East Grand Avenue
Des Moines, IA 50319-0001

What are filing fees?

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.

Who specifically has to pay a filing fee?

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.

Does the Auditor of State have a form to use when requesting proposal for audit services for local government?

Yes. To download the form (Microsoft Word 97), right-click HERE and click Save Link/Target As... on the context-sensitive menu.

What audit report filing requirements are required of governmental subdivisions in Iowa?

A chart listing audit report filing requirements is listed HERE.

Where do I send the paper copies of the audit report, invoice, and news release?

Office of Auditor of State
State Capitol Building
Room 111
1007 East Grand Avenue
Des Moines, Iowa 50319-0001


Where do I send the electronic PDF copy of the audit report?

Some Cities have separate Boards/Departments with separate accounts, such as the Library or Fire Department. Should these separate Boards/Departments be included in the scope of City examinations?

Yes. Chapter 384.20 of the Code of Iowa pertaining to separate accounts, states, in part:

  1. A city shall keep separate accounts corresponding to the programs and items in its adopted or amended budget, as recommended by the committee (City Finance Committee).
  2. A city shall keep accounts which show an accurate and detailed statement of all public funds collected, received, or expended for any city purpose, by any city officer, employee, or other person, and which show the receipt, use, and disposition of all city property. Public moneys may not be expended or encumbered except under an annual or continuing appropriation.

Auditors should exercise professional judgment in determining the scope of procedures and extent of testing required when including separate Boards/Departments in City examinations.

See guidance pertaining to Separate Municipal Utilities.


Printed from the website on January 22, 2018 at 3:44am.