FAQs

Appropriate Uses of ARPA Funds

• Can Public Health agencies use ARPA funds to provide a meal or local gift cards to volunteers who assisted with mass vaccination clinics?

• What is the Municipal Oversight law?
• Does the Municipal Oversight law require all Cities to be audited?
• What is the difference between an examination and an audit?
• What is the effective date for annual and/or periodic examinations?
• How do I know whether my City is required to have an annual examination or a periodic examination?
• May Cities choose to have an audit instead of an examination?
• Are there specific examination procedures to be performed, and are these required procedures or simply suggestions?
• Are there other resources available pertaining to annual and/or periodic examinations?
• What if I have other questions about these new requirements?
• 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?
• Some Cities have potential component units, such as Friends of the Library, Fire Associations and/or Foundations. Should these potential component units be evaluated in accordance with the reporting entity criteria prescribed in GASB Statements 14, 39 and 61 for possible inclusion in the scope of City examinations?
• If a City has a single audit, is it still required to have a City examination?
• If a City has a program specific audit, is it still required to have a City examination?

• Are Cities required to use a written request for proposals (RFP) process for annual examinations?
• Does the Auditor of State have a sample RFP form to use when requesting a written proposal for the City's annual examination?
• Is the City required to use this RFP form?

• What are City annual examination filing fees and when does the City have to pay these?
• How do I determine the amount to pay for a City annual examination filing fee?
• Where do I send the City annual examination filing fee payment?

• What are the City annual examination report filing requirements?
• If a City is unable to complete and file the annual examination report on or before March 31, can the due date be extended?

• Are Cities required to use a written request for proposals (RFP) process for periodic examinations?

• What are City periodic examination fees and when does the City have to pay these?
• How do I determine the amount to pay for the City periodic examination fee?
• Where do I send the City periodic examination fee payment?

• What are the City periodic examination report filing requirements?
• Where do I send the electronic PDF copy of the City periodic examination report and news release?

• Are Municipal Utilities subject to the audit or examination requirements?
• Are separate Municipal Utilities subject to the audit or examination requirements?
• How do we determine whether the separate Municipal Utilities are required to have an audit, an annual examination or a periodic examination?
• May separate Municipal Utilities choose to have an audit instead of an examination?
• Are separate Municipal Utilities required to use a written request for proposals (RFP) process for annual examinations (consistent with the RFP requirements for audits)?
• Does the Auditor of State have a sample RFP form to use when requesting a written proposal for the separate Municipal Utilities annual examination?
• Are the separate Municipal Utilities required to use this RFP form?
• Are there specific annual examination procedures to be performed for separate Municipal Utilities and are these required or suggested procedures?
• Are there other resources available pertaining to annual examinations of separate Municipal Utilities?
• Will there be additional guidelines available for periodic examinations of separate Municipal Utilities?
• Are separate Municipal Utilities required to file annual/periodic examination reports separately from the City and pay a separate audit filing fee, separate annual examination filing fee or separate periodic examination fee?
• What are the report filing requirements for separate Municipal Utilities?
• Are separate Municipal Utilities required to file annual/periodic examination reports separately from the City and pay a separate audit filing fee, separate annual examination filing fee or separate periodic examination fee?
• Are separate Municipal Utilities required to use a written request for proposals (RFP) process for annual examinations (consistent with the RFP requirements for audits)?
• Are the separate Municipal Utilities required to use this RFP form?

• What are filing fees?
• Who specifically has to pay a filing fee?
• How do I determine the amount to pay for a filing fee?
• How are filing fees used?
• Where do I send my filing fee payment?

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

• Are Cities required to use a written request for proposals (RFP) process for annual examinations?
• Does the Auditor of State have a sample RFP form to use when requesting a written proposal for the City's annual examination?
• Is the City required to use this RFP form?

• What are City annual examination filing fees and when does the City have to pay these?
• How do I determine the amount to pay for a City annual examination filing fee?
• Where do I send the City annual examination filing fee payment?

• What are the City annual examination report filing requirements?
• If a City is unable to complete and file the annual examination report on or before March 31, can the due date be extended?

• Are Cities required to use a written request for proposals (RFP) process for periodic examinations?

• What are City periodic examination fees and when does the City have to pay these?
• How do I determine the amount to pay for the City periodic examination fee?
• Where do I send the City periodic examination fee payment?

• What are the City periodic examination report filing requirements?
• Where do I send the electronic PDF copy of the City periodic examination report and news release?

• What is the Municipal Oversight law?
• Does the Municipal Oversight law require all Cities to be audited?
• What is the difference between an examination and an audit?
• What is the effective date for annual and/or periodic examinations?
• How do I know whether my City is required to have an annual examination or a periodic examination?
• May Cities choose to have an audit instead of an examination?
• Are there specific examination procedures to be performed, and are these required procedures or simply suggestions?
• Are there other resources available pertaining to annual and/or periodic examinations?
• 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?
• If a City has a single audit, is it still required to have a City examination?
• If a City has a program specific audit, is it still required to have a City examination?
• What if I have other questions about these new examination requirements?
• Should potential component units be evaluated in accordance with the reporting entity criteria prescribed in GASB Statements 14, 39 and 61 for possible inclusion in the scope of City examinations?

• What audit report filing requirements are required of government subdivisions in Iowa?
• Where do I send the electronic PDF copy of the audit report, invoice, and news release?

• Can a governmental entity donate to a non-profit?

• How do we request an extension because our audit or annual examination is delayed?