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Iowa State Auditor

Does the Municipal Oversight law require all Cities to be audited?

No. An annual audit will continue to be required for Cities with a population of 2,000 or more. Cities with a population under 2,000 will be required to have annual or periodic examinations, the frequency of which is based on budgeted expenditures.

All Cities will continue to be required to have a Single Audit performed in any year the City expends $750,000 ($750,000 beginning 7/1/15) or more of Federal awards or in any year the City receives a citizens' petition for audit pursuant to Chapter 11.6(3) of the Code of Iowa.

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