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Iowa State Auditor

May Cities choose to have an audit instead of an examination?

Yes. Cities may have an audit performed for any fiscal year in lieu of an annual or periodic examination. Likewise, Cities subject to periodic examinations may choose to have an annual examination performed.

Cities may not choose to have an examination in lieu of an audit when an audit is required. Likewise, Cities may not choose to have a periodic examination in lieu of an annual examination when an annual examination is required.

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