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Iowa State Auditor

City Exam Resources

Iowa Municipal Oversight Law

Due to the municipal oversight law passed during the 2012 Legislative Session, several changes will take place effective July 1, 2013 in regard to requirements for audits or examinations of Iowa cities. This section of the Auditor of State's website will be devoted to providing resources to cities and independent auditors providing audit and examination services to cities.

Check this page periodically for additional resources.

City Examination Resources:

  • Individual City Requirement and Applicable Annual Examination Filing Fee or Periodic Examination Fee: Click below on the appropriate fiscal year to determine whether a city is subject to an annual audit, an annual examination or a periodic examination for that year.
  • RFP: AOS has developed a City annual examination agreed upon procedures engagement request for proposal (RFP). This RFP or equivalent written document must be used to engage independent auditors wishing to perform City annual examinations pursuant to Chapter 11.6 of the Code of Iowa. To download a copy of the Sample City Annual Examination Agreed Upon Procedures Engagement RFP for City annual examinations (Microsoft Word), right-click here and click Save Link/Target As... on the context-sensitive menu.
  • Engagement Letter: AOS has developed a sample agreed-upon procedures engagement letter for City examinations. To download a copy of the Engagement Letter AUP (Microsoft Word), right-click here and click Save Link/Target As... on the context-sensitive menu.
  • Representation Letters
    • City Examination: AOS has developed a sample agreed-upon procedures representation letter for City examinations. To download a copy of the Representation Letter AUP (Microsoft Word), right-click here and click Save Link/Target As... on the context-sensitive menu.
    • City Periodic Examination Follow-Up: AOS has developed a sample follow-up procedures representation letter for City periodic examination follow-up engagements. To download a copy of the City Periodic Examination Follow-Up Representation Letter (Microsoft Word), right-click here and click Save Link/Target As... on the context-sensitive menu.
  • Sample City Examination Report: AOS has developed a sample agreed-upon procedures report for City examinations. The report establishes the minimum reporting requirements for all City examinations. The City of Anywhere Independent Accountant's Report on Applying Agreed-Upon Procedures is available on the Audit Practice Aids section of our website.
  • Sample City Periodic Examination Follow-Up Report: AOS has developed a sample follow-up report for City periodic examination follow-up engagements which establishes minimum reporting requirements for all follow-up engagements. The City of Anywhere Independent Accountant's Report on the Status of Periodic Examination Findings and Recommendations is available on the Audit Practice Aids section of our website.
  • Agreed-Upon Procedures Program Guide: AOS has developed an agreed-upon procedures program guide which establishes the minimum requirements to be performed for all City examinations. The City Examination Agreed-Upon Procedures Program Guide is available on the Audit Practice Aids section of our website.
  • City Periodic Examination Follow-Up Program Guide: AOS has developed a follow-up program guide for use on all City Periodic examination follow-up engagements. The City Periodic Examination Follow-Up Program Guide is available on the Audit Practice Aids section of our website.
  • City Examination Example Findings: AOS has developed a compilation of example findings for City examinations. To download a copy of the City Examination Example Findings (Microsoft Word), right-click here and click Save Link/Target As... on the context-sensitive menu.
  • Independent Auditor Sample Tools: AOS has developed the following tools to facilitate independent auditors in performing City annual and/or periodic examination agreed-upon procedures engagements.
    • To download a copy of the Sample Minutes Testing Template (Microsoft Excel), right-click here and click Save Link/Target As... on the context-sensitive menu.
    • To download a copy of the Sample Disbursements Testing Template (Microsoft Excel), right-click here and click Save Link/Target As... on the context-sensitive menu.
    • To download a copy of the Sample Payroll Testing Template (Microsoft Excel), right-click here and click Save Link/Target As... on the context-sensitive menu.
       
  • Article: To view an informational article by former State Auditor Vaudt pertaining to the law and related requirements, click here (PDF).
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