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Iowa State Auditor

If a City has a program specific audit, is it still required to have a City examination?

Yes. Since the program specific audit covers only the Federal program, a City examination is still required.

Note: A program specific audit is an audit of an individual federal program rather than a single audit which includes an audit of both the City's financial statements and its federal programs. For example, if the City has only one federal program greater than $500,000 and the City is not otherwise required to have a financial statement audit, a program specific audit can be conducted.

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