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Iowa State Auditor

Audit Extension Information

The statutory deadline for filing an audit (or annual examination) with a fiscal year ended June 30 is March 31 of the following calendar year. Under Chapter 11.6(6) the request for extension has to be made in writing by the local government. Since the statutory deadline for filing is 9 months after year end, no extensions can be approved after this date.

The local government can request the extension with good cause and provided "the failure to meet the deadline was not intentional". The local government should explain the circumstances regarding the delay in the audit (or annual examination) and also identify the period requested for extension - usually extended to April 30, May 31 or June 30.

The samples available on our website are for City, County and School; however, these can be modified for any other governmental entity.

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