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Iowa State Auditor

Who specifically has to pay a filing fee?

All cities and city offices, counties, county hospitals organized under Chapters 347 and 347A, memorial hospitals organized under Chapter 37, entities organized under Chapter 28E having gross receipts in excess of $100,000 in a fiscal year, merged area schools, area education agencies, and all school districts are required to pay a filing fee when they file an audit report with the Auditor's Office.

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