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Iowa State Auditor

What is the effective date for annual and/or periodic examinations?

The Municipal Oversight law passed during the 2012 Legislative Session is effective July 1, 2013.

For Cities required to have an annual examination, the period of the annual examination will be July 1, 2012 through June 30, 2013 (fiscal year 2013) performed during the period July 1, 2013 through March 31, 2014 (fiscal year 2014).

Cities not required to have an audit or annual examination will have a periodic examination conducted at least once every 8 (eight) years. Periodic examinations will commence after July 1, 2013 and cover years ending June 30, 2013 or later. A periodic examination may be performed as of any quarter end (rather than fiscal year end).

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