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Iowa State Auditor

Are there specific annual examination procedures to be performed for separate Municipal Utilities and are these required or suggested procedures?

For consistency, the Auditor of State has established required procedures for annual examinations. These annual examination procedures are also required to be used, as applicable, for annual examinations of separate Municipal Utilities.

To access and download a copy of the required City Examination Agreed Upon Procedures Program Guide (Microsoft Word), right-click here and click Save Link/Target As... on the context-sensitive menu.

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