Iowa State Auditor

Annual Financial Reports

Search city AFRs: AFR Search

The following FAQs pertaining to the AFRs have been modified, as applicable, for the new system.

When will the paper copies of AFR forms be available?

Are Cities required to file the AFR electronically?

What is required to be submitted to the Auditor of State?

When is the City AFR due?

The AFR reflects 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?

Are the electronic copies of the City AFRs accessible on the Auditor of State's website?

Is the City Council required to approve the AFR before publication/posting or filing the AFR with the Auditor of State's Office?

Instead of publishing, can the publication page be posted?

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