Individual City Requirement 2025 - 2026
| City | Population | 2025 Budget | 2026 Budget | Population Over 2,000? | Are Budget Expenditures Over $1M for 2 Consecutive Years? | Audit/Exam Requirement |
|---|---|---|---|---|---|---|
| Ackley | 1,599 | $4,315,579 | $3,887,751 | No | Yes | Annual |
| Ackworth | 115 | $51,087 | $50,693 | No | No | Periodic |
| Adair | 791 | $2,269,629 | $4,127,432 | No | Yes | Annual |
| Adel | 6,153 | $14,876,050 | $16,171,483 | Yes | - | Audit |
| Afton | 874 | $1,632,125 | $1,715,895 | No | Yes | Annual |
| Agency | 620 | $604,480 | $678,180 | No | No | Periodic |
| Ainsworth | 511 | $1,858,457 | $1,147,344 | No | Yes | Annual |
| Akron | 1,558 | $9,147,628 | $9,517,897 | No | Yes | Annual |
| Albert City | 677 | $1,265,521 | $1,217,166 | No | Yes | Annual |
| Albia | 3,721 | $10,284,371 | $8,744,121 | Yes | - | Audit |
| Albion | 448 | $556,908 | $608,880 | No | No | Periodic |
| Alburnett | 675 | $1,481,456 | $1,617,584 | No | Yes | Annual |
| Alden | 763 | $1,161,864 | $1,146,304 | No | Yes | Annual |
| Alexander | 164 | $203,129 | $203,571 | No | No | Periodic |
| Algona | 5,487 | $23,452,545 | $33,349,095 | Yes | - | Audit |
| Alleman | 423 | $405,738 | $497,463 | No | No | Periodic |
| Allerton | 430 | $692,512 | $757,443 | No | No | Periodic |
| Allison | 966 | $5,864,487 | $2,318,343 | No | Yes | Annual |
| Alta | 2,087 | $3,012,738 | $3,035,656 | Yes | - | Audit |
| Alta Vista | 227 | $469,645 | $460,988 | No | No | Periodic |
| Alton | 1,248 | $4,421,533 | $6,500,675 | No | Yes | Annual |
| Altoona | 19,565 | $128,600,725 | $142,175,904 | Yes | - | Audit |
| Alvord | 206 | $1,022,512 | $363,212 | No | No | Periodic |
| Ames | 66,427 | $486,998,000 | $522,126,182 | Yes | - | Audit |
| Anamosa | 5,450 | $14,774,208 | $17,790,550 | Yes | - | Audit |
| Andover | 109 | $44,985 | $114,584 | No | No | Periodic |
| Andrew | 380 | $503,176 | $551,295 | No | No | Periodic |
| Anita | 963 | $2,643,537 | $2,637,417 | No | Yes | Annual |
| Ankeny | 67,887 | $183,835,065 | $198,047,627 | Yes | - | Audit |
| Anthon | 545 | $2,656,669 | $1,775,585 | No | Yes | Annual |
| Aplington | 1,116 | $2,471,379 | $2,458,067 | No | Yes | Annual |
| Arcadia | 525 | $1,815,100 | $894,251 | No | No | Periodic |
| Archer | 117 | $109,685 | $251,150 | No | No | Periodic |
| Aredale | 62 | $70,375 | $98,498 | No | No | Periodic |
| Arion | 97 | $41,550 | $36,400 | No | No | Periodic |
| Arispe | 96 | $34,550 | $28,202 | No | No | Periodic |
| Arlington | 419 | $678,366 | $742,425 | No | No | Periodic |
| Armstrong | 875 | $2,838,100 | $1,225,865 | No | Yes | Annual |
| Arnolds Park | 1,110 | $6,495,584 | $14,936,745 | No | Yes | Annual |
| Arthur | 222 | $408,606 | $421,813 | No | No | Periodic |
| Asbury | 5,943 | $12,145,334 | $12,203,568 | Yes | - | Audit |
| Ashton | 436 | $885,398 | $920,668 | No | No | Periodic |
| Aspinwall | 33 | $37,103 | $137,446 | No | No | Periodic |
| Atalissa | 296 | $381,230 | $313,752 | No | No | Periodic |
| Atkins | 2,056 | $9,479,040 | $5,702,218 | Yes | - | Audit |
| Atlantic | 6,792 | $14,837,063 | $17,885,828 | Yes | - | Audit |
| Auburn | 265 | $1,066,637 | $920,878 | No | No | Periodic |
| Audubon | 2,053 | $4,121,796 | $4,348,642 | Yes | - | Audit |
| Aurelia | 968 | $1,512,403 | $1,865,283 | No | Yes | Annual |
| Aurora | 169 | $182,593 | $201,257 | No | No | Periodic |
| Avoca | 1,683 | $4,124,705 | $11,686,975 | No | Yes | Annual |
| Ayrshire | 133 | $122,417 | $174,005 | No | No | Periodic |
| Badger | 522 | $691,434 | $697,687 | No | No | Periodic |
| Bagley | 233 | $244,204 | $249,661 | No | No | Periodic |
| Baldwin | 99 | $137,592 | $151,403 | No | No | Periodic |
| Balltown | 79 | $56,800 | $54,000 | No | No | Periodic |
| Bancroft | 699 | $1,460,686 | $1,707,699 | No | Yes | Annual |
| Bankston | 23 | $17,550 | $15,200 | No | No | Periodic |
| Barnes City | 156 | $278,490 | $335,600 | No | No | Periodic |
| Barnum | 175 | $254,270 | $202,300 | No | No | Periodic |
| Bassett | 45 | $35,516 | $36,945 | No | No | Periodic |
| Batavia | 430 | $468,595 | $474,115 | No | No | Periodic |
| Battle Creek | 700 | $936,332 | $765,861 | No | No | Periodic |
| Baxter | 962 | $1,965,264 | $2,937,857 | No | Yes | Annual |
| Bayard | 405 | $4,880,808 | $789,273 | No | No | Periodic |
| Beacon | 445 | $204,852 | $169,638 | No | No | Periodic |
| Beaconsfield | 15 | $8,100 | $8,225 | No | No | Periodic |
| Beaman | 161 | $323,025 | $387,168 | No | No | Periodic |
| Beaver | 46 | $67,200 | $28,800 | No | No | Periodic |
| Bedford | 1,508 | $3,635,213 | $3,691,661 | No | Yes | Annual |
| Belle Plaine | 2,330 | $4,267,279 | $7,935,711 | Yes | - | Audit |
| Bellevue | 2,363 | $8,790,751 | $11,085,886 | Yes | - | Audit |
| Belmond | 2,463 | $3,604,002 | $9,917,765 | Yes | - | Audit |
| Bennett | 347 | $748,287 | $549,497 | No | No | Periodic |
| Benton | 39 | $17,259 | $21,039 | No | No | Periodic |
| Berkley | 23 | $12,550 | $7,865 | No | No | Periodic |
| Bernard | 114 | $64,203 | $142,680 | No | No | Periodic |
| Bertram | 269 | $307,430 | $540,747 | No | No | Periodic |
| Bettendorf | 39,102 | $116,138,141 | $125,297,420 | Yes | - | Audit |
| Bevington | 57 | $101,443 | $91,693 | No | No | Periodic |
| Birmingham | 367 | $557,270 | $1,129,283 | No | No | Periodic |
| Blairsburg | 176 | $217,350 | $262,250 | No | No | Periodic |
| Blairstown | 713 | $1,076,564 | $1,124,213 | No | Yes | Annual |
| Blakesburg | 274 | $338,177 | $344,112 | No | No | Periodic |
| Blanchard | 29 | $17,063 | $19,280 | No | No | Periodic |
| Blencoe | 233 | $527,975 | $938,166 | No | No | Periodic |
| Blockton | 125 | $149,623 | $144,576 | No | No | Periodic |
| Bloomfield | 2,682 | $12,179,245 | $13,946,375 | Yes | - | Audit |
| Blue Grass | 1,666 | $2,965,490 | $2,117,008 | No | Yes | Annual |
| Bode | 302 | $446,431 | $1,876,964 | No | No | Periodic |
| Bonaparte | 359 | $269,083 | $281,404 | No | No | Periodic |
| Bondurant | 7,365 | $51,026,010 | $63,089,557 | Yes | - | Audit |
| Boone | 12,460 | $26,804,077 | $31,255,925 | Yes | - | Audit |
| Bouton | 127 | $126,470 | $142,529 | No | No | Periodic |
| Boxholm | 181 | $119,300 | $156,630 | No | No | Periodic |
| Boyden | 701 | $1,500,263 | $1,571,664 | No | Yes | Annual |
| Braddyville | 147 | $163,870 | $159,540 | No | No | Periodic |
| Bradgate | 75 | $68,900 | $70,300 | No | No | Periodic |
| Brandon | 341 | $578,080 | $641,116 | No | No | Periodic |
| Brayton | 143 | $626,754 | $233,167 | No | No | Periodic |
| Breda | 500 | $1,536,970 | $1,789,721 | No | Yes | Annual |
| Bridgewater | 148 | $144,500 | $149,900 | No | No | Periodic |
| Brighton | 600 | $1,290,448 | $1,174,334 | No | Yes | Annual |
| Bristow | 145 | $168,410 | $163,760 | No | No | Periodic |
| Britt | 2,044 | $3,653,968 | $4,168,648 | Yes | - | Audit |
| Bronson | 294 | $331,304 | $430,307 | No | No | Periodic |
| Brooklyn | 1,502 | $5,134,058 | $5,926,067 | No | Yes | Annual |
| Brunsville | 129 | $100,075 | $27,050 | No | No | Periodic |
| Buck Grove | 34 | $27,233 | $25,633 | No | No | Periodic |
| Buckeye | 86 | $67,200 | $82,100 | No | No | Periodic |
| Buffalo | 1,176 | $3,200,763 | $3,279,654 | No | Yes | Annual |
| Buffalo Center | 857 | $1,180,077 | $1,163,631 | No | Yes | Annual |
| Burlington | 23,982 | $80,117,805 | $86,615,485 | Yes | - | Audit |
| Burt | 418 | $1,414,810 | $1,191,565 | No | Yes | Annual |
| Bussey | 387 | $423,024 | $432,250 | No | No | Periodic |
| Calamus | 356 | $469,402 | $525,814 | No | No | Periodic |
| Callender | 368 | $728,544 | $732,955 | No | No | Periodic |
| Calmar | 1,125 | $2,514,290 | $2,104,951 | No | Yes | Annual |
| Calumet | 146 | $209,560 | $240,718 | No | No | Periodic |
| Camanche | 4,570 | $8,553,820 | $10,098,232 | Yes | - | Audit |
| Cambridge | 827 | $1,383,740 | $1,378,706 | No | Yes | Annual |
| Cantril | 224 | $242,532 | $267,386 | No | No | Periodic |
| Carbon | 36 | $10,756 | $15,556 | No | No | Periodic |
| Carlisle | 4,160 | $13,254,691 | $11,998,555 | Yes | - | Audit |
| Carpenter | 87 | $61,387 | $52,519 | No | No | Periodic |
| Carroll | 10,321 | $30,027,318 | $24,273,515 | Yes | - | Audit |
| Carson | 766 | $1,299,988 | $1,309,011 | No | Yes | Annual |
| Carter Lake | 3,791 | $7,956,978 | $8,629,249 | Yes | - | Audit |
| Cascade | 2,386 | $11,333,075 | $7,539,882 | Yes | - | Audit |
| Casey | 387 | $1,278,102 | $739,461 | No | No | Periodic |
| Castalia | 145 | $181,200 | $192,100 | No | No | Periodic |
| Castana | 107 | $153,840 | $1,076,433 | No | No | Periodic |
| Cedar Falls | 40,713 | $98,258,530 | $100,431,230 | Yes | - | Audit |
| Cedar Rapids | 137,710 | $852,216,447 | $866,336,191 | Yes | - | Audit |
| Center Point | 2,579 | $7,534,275 | $6,174,013 | Yes | - | Audit |
| Centerville | 5,412 | $11,982,071 | $11,988,424 | Yes | - | Audit |
| Central City | 1,264 | $2,088,067 | $2,115,162 | No | Yes | Annual |
| Centralia | 116 | $45,133 | $50,056 | No | No | Periodic |
| Chariton | 4,193 | $14,380,688 | $8,752,918 | Yes | - | Audit |
| Charles City | 7,396 | $25,368,937 | $21,153,575 | Yes | - | Audit |
| Charlotte | 389 | $462,176 | $460,756 | No | No | Periodic |
| Charter Oak | 535 | $1,091,297 | $1,019,979 | No | Yes | Annual |
| Chatsworth | 75 | $30,045 | $35,725 | No | No | Periodic |
| Chelsea | 229 | $252,260 | $531,041 | No | No | Periodic |
| Cherokee | 5,199 | $14,855,032 | $14,004,359 | Yes | - | Audit |
| Chester | 139 | $864,447 | $281,884 | No | No | Periodic |
| Chillicothe | 76 | $73,472 | $75,286 | No | No | Periodic |
| Churdan | 365 | $818,207 | $687,500 | No | No | Periodic |
| Cincinnati | 290 | $4,084,741 | $424,647 | No | No | Periodic |
| Clare | 136 | $237,725 | $280,125 | No | No | Periodic |
| Clarence | 1,039 | $1,865,090 | $3,050,898 | No | Yes | Annual |
| Clarinda | 5,369 | $103,474,372 | $111,478,508 | Yes | - | Audit |
| Clarion | 2,810 | $8,948,100 | $14,445,277 | Yes | - | Audit |
| Clarksville | 1,264 | $1,568,919 | $1,590,385 | No | Yes | Annual |
| Clayton | 45 | $126,650 | $141,900 | No | No | Periodic |
| Clear Lake | 7,687 | $25,893,894 | $20,484,445 | Yes | - | Audit |
| Clearfield | 278 | $787,423 | $859,395 | No | No | Periodic |
| Cleghorn | 240 | $324,006 | $321,897 | No | No | Periodic |
| Clemons | 140 | $297,155 | $206,890 | No | No | Periodic |
| Clermont | 586 | $1,042,241 | $1,114,879 | No | Yes | Annual |
| Clinton | 24,469 | $72,843,583 | $80,649,472 | Yes | - | Audit |
| Clio | 67 | $72,050 | $44,550 | No | No | Periodic |
| Clive | 18,601 | $79,258,339 | $90,495,215 | Yes | - | Audit |
| Clutier | 213 | $294,577 | $309,221 | No | No | Periodic |
| Coburg | 26 | $24,800 | $25,000 | No | No | Periodic |
| Coggon | 701 | $913,322 | $939,716 | No | No | Periodic |
| Coin | 176 | $227,813 | $193,725 | No | No | Periodic |
| Colesburg | 386 | $625,569 | $542,624 | No | No | Periodic |
| Colfax | 2,255 | $3,623,991 | $4,047,659 | Yes | - | Audit |
| College Springs | 172 | $179,520 | $185,240 | No | No | Periodic |
| Collins | 495 | $1,211,372 | $1,222,226 | No | Yes | Annual |
| Colo | 845 | $1,654,488 | $1,647,270 | No | Yes | Annual |
| Columbus City | 392 | $278,890 | $305,885 | No | No | Periodic |
| Columbus Junction | 1,830 | $2,400,111 | $2,425,742 | No | Yes | Annual |
| Colwell | 55 | $78,020 | $97,551 | No | No | Periodic |
| Conesville | 352 | $167,262 | $294,420 | No | No | Periodic |
| Conrad | 1,093 | $2,015,389 | $2,822,989 | No | Yes | Annual |
| Conway | 17 | $16,100 | $15,682 | No | No | Periodic |
| Coon Rapids | 1,300 | $26,493,488 | $31,825,619 | No | Yes | Annual |
| Coppock | 36 | $14,385 | $11,268 | No | No | Periodic |
| Coralville | 22,318 | $89,961,719 | $104,040,352 | Yes | - | Audit |
| Corning | 1,564 | $7,196,240 | $5,550,160 | No | Yes | Annual |
| Correctionville | 766 | $1,229,083 | $1,279,161 | No | Yes | Annual |
| Corwith | 266 | $1,365,439 | $847,754 | No | No | Periodic |
| Corydon | 1,526 | $3,503,590 | $3,461,604 | No | Yes | Annual |
| Cotter | 39 | $8,450 | $8,650 | No | No | Periodic |
| Coulter | 219 | $367,494 | $485,631 | No | No | Periodic |
| Council Bluffs | 62,799 | $159,856,212 | $176,905,678 | Yes | - | Audit |
| Craig | 79 | $79,850 | $53,450 | No | No | Periodic |
| Crawfordsville | 277 | $267,200 | $258,000 | No | No | Periodic |
| Crescent | 628 | $1,068,681 | $2,154,145 | No | Yes | Annual |
| Cresco | 3,888 | $11,464,150 | $10,289,750 | Yes | - | Audit |
| Creston | 7,536 | $25,788,366 | $30,168,741 | Yes | - | Audit |
| Cromwell | 105 | $74,955 | $70,960 | No | No | Periodic |
| Crystal Lake | 253 | $336,500 | $320,769 | No | No | Periodic |
| Cumberland | 251 | $450,904 | $367,280 | No | No | Periodic |
| Cumming | 436 | $992,005 | $1,014,892 | No | No | Periodic |
| Curlew | 37 | $21,848 | $26,642 | No | No | Periodic |
| Cushing | 230 | $250,650 | $244,420 | No | No | Periodic |
| Cylinder | 87 | $84,554 | $83,385 | No | No | Periodic |
| Dakota City | 759 | $1,067,128 | $1,166,647 | No | Yes | Annual |
| Dallas Center | 1,901 | $10,274,938 | $6,405,292 | No | Yes | Annual |
| Dana | 38 | $36,836 | $53,743 | No | No | Periodic |
| Danbury | 320 | $2,955,220 | $761,228 | No | No | Periodic |
| Danville | 927 | $3,088,235 | $3,900,023 | No | Yes | Annual |
| Davenport | 101,724 | $276,429,860 | $299,956,697 | Yes | - | Audit |
| Davis City | 179 | $132,472 | $159,718 | No | No | Periodic |
| Dawson | 116 | $50,900 | $99,300 | No | No | Periodic |
| Dayton | 772 | $2,067,954 | $2,251,418 | No | Yes | Annual |
| De Soto | 915 | $3,843,489 | $3,925,256 | No | Yes | Annual |
| De Witt | 5,514 | $18,656,389 | $23,056,610 | Yes | - | Audit |
| Decatur City | 175 | $173,903 | $173,865 | No | No | Periodic |
| Decorah | 7,587 | $31,644,640 | $31,841,815 | Yes | - | Audit |
| Dedham | 224 | $289,885 | $333,575 | No | No | Periodic |
| Deep River | 249 | $354,967 | $365,247 | No | No | Periodic |
| Defiance | 245 | $249,600 | $254,813 | No | No | Periodic |
| Delaware | 142 | $170,074 | $160,751 | No | No | Periodic |
| Delhi | 420 | $1,165,327 | $980,974 | No | No | Periodic |
| Delmar | 542 | $584,887 | $636,732 | No | No | Periodic |
| Deloit | 250 | $238,551 | $322,790 | No | No | Periodic |
| Delta | 264 | $324,650 | $287,431 | No | No | Periodic |
| Denison | 8,373 | $11,094,373 | $20,195,510 | Yes | - | Audit |
| Denver | 1,919 | $7,033,925 | $6,945,871 | No | Yes | Annual |
| Derby | 90 | $83,312 | $85,137 | No | No | Periodic |
| Des Moines | 214,133 | $722,342,948 | $724,618,661 | Yes | - | Audit |
| Dexter | 640 | $3,067,615 | $1,631,967 | No | Yes | Annual |
| Diagonal | 344 | $573,978 | $475,251 | No | No | Periodic |
| Dickens | 146 | $240,000 | $242,200 | No | No | Periodic |
| Dike | 1,304 | $3,128,088 | $3,164,026 | No | Yes | Annual |
| Dixon | 202 | $223,520 | $210,405 | No | No | Periodic |
| Dolliver | 65 | $31,504 | $31,934 | No | No | Periodic |
| Donahue | 335 | $272,428 | $290,868 | No | No | Periodic |
| Donnellson | 885 | $1,323,564 | $1,332,014 | No | Yes | Annual |
| Doon | 619 | $4,129,119 | $971,400 | No | No | Periodic |
| Dougherty | 62 | $178,665 | $177,365 | No | No | Periodic |
| Dow City | 485 | $656,130 | $672,080 | No | No | Periodic |
| Dows | 521 | $523,188 | $488,248 | No | No | Periodic |
| Drakesville | 164 | $90,456 | $95,803 | No | No | Periodic |
| Dubuque | 59,667 | $263,601,853 | $276,185,089 | Yes | - | Audit |
| Dumont | 634 | $652,672 | $766,530 | No | No | Periodic |
| Duncombe | 381 | $582,716 | $927,118 | No | No | Periodic |
| Dundee | 198 | $179,320 | $162,300 | No | No | Periodic |
| Dunkerton | 842 | $1,308,990 | $1,355,326 | No | Yes | Annual |
| Dunlap | 1,038 | $1,702,180 | $1,720,300 | No | Yes | Annual |
| Durango | 20 | $3,705 | $4,392 | No | No | Periodic |
| Durant | 1,871 | $5,054,776 | $4,225,278 | No | Yes | Annual |
| Dyersville | 4,477 | $11,626,433 | $11,071,254 | Yes | - | Audit |
| Dysart | 1,281 | $5,797,247 | $4,750,713 | No | Yes | Annual |
| Eagle Grove | 3,601 | $10,756,801 | $10,868,464 | Yes | - | Audit |
| Earlham | 1,410 | $2,604,565 | $3,242,876 | No | Yes | Annual |
| Earling | 397 | $689,332 | $1,061,375 | No | No | Periodic |
| Earlville | 716 | $1,975,870 | $2,576,447 | No | Yes | Annual |
| Early | 587 | $1,414,491 | $1,245,070 | No | Yes | Annual |
| East Peru | 115 | $65,075 | $79,735 | No | No | Periodic |
| Eddyville | 970 | $4,260,341 | $4,429,552 | No | Yes | Annual |
| Edgewood | 909 | $1,698,418 | $1,781,193 | No | Yes | Annual |
| Elberon | 184 | $520,850 | $438,019 | No | No | Periodic |
| Eldon | 783 | $998,423 | $985,819 | No | No | Periodic |
| Eldora | 2,663 | $8,116,931 | $7,662,928 | Yes | - | Audit |
| Eldridge | 6,726 | $19,770,699 | $21,060,698 | Yes | - | Audit |
| Elgin | 685 | $1,202,124 | $968,607 | No | No | Periodic |
| Elk Horn | 601 | $1,363,384 | $5,207,492 | No | Yes | Annual |
| Elk Run Heights | 1,069 | $3,672,962 | $3,271,495 | No | Yes | Annual |
| Elkader | 1,209 | $3,217,551 | $4,005,459 | No | Yes | Annual |
| Elkhart | 882 | $7,921,258 | $2,361,274 | No | Yes | Annual |
| Elkport | 29 | $26,590 | $25,290 | No | No | Periodic |
| Elliott | 338 | $361,375 | $345,140 | No | No | Periodic |
| Ellston | 19 | $16,145 | $19,200 | No | No | Periodic |
| Ellsworth | 508 | $2,063,507 | $2,515,427 | No | Yes | Annual |
| Elma | 505 | $1,208,975 | $988,767 | No | No | Periodic |
| Ely | 2,328 | $6,828,602 | $5,303,181 | Yes | - | Audit |
| Emerson | 403 | $1,473,475 | $760,916 | No | No | Periodic |
| Emmetsburg | 3,706 | $12,615,725 | $11,425,564 | Yes | - | Audit |
| Epworth | 2,023 | $3,393,922 | $4,495,243 | Yes | - | Audit |
| Essex | 722 | $1,536,595 | $1,430,530 | No | Yes | Annual |
| Estherville | 5,904 | $31,668,855 | $32,591,275 | Yes | - | Audit |
| Evansdale | 4,561 | $21,705,783 | $6,672,562 | Yes | - | Audit |
| Everly | 575 | $1,645,672 | $1,544,788 | No | Yes | Annual |
| Exira | 787 | $4,287,713 | $6,018,582 | No | Yes | Annual |
| Exline | 160 | $77,190 | $73,860 | No | No | Periodic |
| Fairbank | 1,111 | $4,678,166 | $5,659,582 | No | Yes | Annual |
| Fairfax | 2,828 | $12,123,268 | $14,677,977 | Yes | - | Audit |
| Fairfield | 9,416 | $36,763,056 | $35,541,423 | Yes | - | Audit |
| Farley | 1,766 | $6,960,556 | $8,821,230 | No | Yes | Annual |
| Farmersburg | 271 | $326,574 | $393,909 | No | No | Periodic |
| Farmington | 579 | $960,300 | $1,166,476 | No | No | Periodic |
| Farnhamville | 383 | $982,164 | $1,040,780 | No | No | Periodic |
| Farragut | 490 | $3,437,344 | $799,515 | No | No | Periodic |
| Fayette | 1,256 | $3,150,902 | $2,678,563 | No | Yes | Annual |
| Fenton | 271 | $613,202 | $610,824 | No | No | Periodic |
| Ferguson | 97 | $51,427 | $49,837 | No | No | Periodic |
| Fertile | 305 | $438,953 | $440,744 | No | No | Periodic |
| Floris | 116 | $81,118 | $94,100 | No | No | Periodic |
| Floyd | 313 | $602,427 | $588,177 | No | No | Periodic |
| Fonda | 636 | $1,485,295 | $1,447,102 | No | Yes | Annual |
| Fontanelle | 676 | $1,474,310 | $1,535,070 | No | Yes | Annual |
| Forest City | 4,285 | $30,037,711 | $34,685,271 | Yes | - | Audit |
| Fort Atkinson | 312 | $982,554 | $831,712 | No | No | Periodic |
| Fort Dodge | 24,871 | $95,247,717 | $98,446,178 | Yes | - | Audit |
| Fort Madison | 10,270 | $34,308,140 | $25,223,720 | Yes | - | Audit |
| Fostoria | 230 | $288,735 | $311,243 | No | No | Periodic |
| Franklin | 131 | $69,700 | $81,832 | No | No | Periodic |
| Fraser | 101 | $64,327 | $49,580 | No | No | Periodic |
| Fredericksburg | 987 | $4,205,703 | $4,419,920 | No | Yes | Annual |
| Frederika | 204 | $258,790 | $885,373 | No | No | Periodic |
| Fredonia | 222 | $151,530 | $155,980 | No | No | Periodic |
| Fremont | 708 | $501,246 | $345,889 | No | No | Periodic |
| Fruitland | 963 | $1,144,117 | $1,028,276 | No | Yes | Annual |
| Galt | 26 | $12,771 | $12,876 | No | No | Periodic |
| Galva | 435 | $571,886 | $596,221 | No | No | Periodic |
| Garber | 76 | $30,935 | $27,985 | No | No | Periodic |
| Garden Grove | 174 | $203,161 | $235,948 | No | No | Periodic |
| Garnavillo | 763 | $1,343,055 | $1,273,321 | No | Yes | Annual |
| Garner | 3,065 | $6,445,731 | $6,694,771 | Yes | - | Audit |
| Garrison | 344 | $328,598 | $347,317 | No | No | Periodic |
| Garwin | 481 | $577,477 | $509,810 | No | No | Periodic |
| Geneva | 136 | $184,629 | $284,440 | No | No | Periodic |
| George | 1,077 | $2,696,759 | $4,690,170 | No | Yes | Annual |
| Gibson | 63 | $22,150 | $14,101 | No | No | Periodic |
| Gilbert | 1,211 | $3,347,988 | $3,981,109 | No | Yes | Annual |
| Gilbertville | 794 | $2,920,140 | $1,642,611 | No | Yes | Annual |
| Gillett Grove | 30 | $29,380 | $29,982 | No | No | Periodic |
| Gilman | 542 | $606,034 | $766,496 | No | No | Periodic |
| Gilmore City | 487 | $2,361,817 | $1,879,155 | No | Yes | Annual |
| Gladbrook | 799 | $1,219,901 | $1,255,849 | No | Yes | Annual |
| Glenwood | 5,073 | $18,308,016 | $11,958,942 | Yes | - | Audit |
| Glidden | 1,151 | $2,871,521 | $3,044,504 | No | Yes | Annual |
| Goldfield | 634 | $900,880 | $964,167 | No | No | Periodic |
| Goodell | 140 | $455,119 | $239,988 | No | No | Periodic |
| Goose Lake | 239 | $475,461 | $421,594 | No | No | Periodic |
| Gowrie | 952 | $11,923,818 | $8,502,318 | No | Yes | Annual |
| Graettinger | 832 | $3,784,955 | $3,748,743 | No | Yes | Annual |
| Graf | 76 | $51,800 | $52,859 | No | No | Periodic |
| Grafton | 216 | $618,100 | $631,365 | No | No | Periodic |
| Grand Junction | 725 | $957,048 | $879,885 | No | No | Periodic |
| Grand Mound | 615 | $928,144 | $723,331 | No | No | Periodic |
| Grand River | 196 | $50,536 | $40,500 | No | No | Periodic |
| Grandview | 437 | $467,905 | $470,405 | No | No | Periodic |
| Granger | 1,654 | $5,255,025 | $7,058,761 | No | Yes | Annual |
| Grant | 86 | $50,050 | $34,400 | No | No | Periodic |
| Granville | 310 | $861,650 | $701,437 | No | No | Periodic |
| Gravity | 154 | $129,610 | $132,510 | No | No | Periodic |
| Gray | 61 | $62,595 | $13,045 | No | No | Periodic |
| Greeley | 217 | $217,203 | $200,750 | No | No | Periodic |
| Greene | 990 | $2,750,678 | $3,843,352 | No | Yes | Annual |
| Greenfield | 2,062 | $18,161,675 | $18,592,274 | Yes | - | Audit |
| Greenville | 71 | $49,337 | $47,209 | No | No | Periodic |
| Grimes | 15,392 | $73,164,954 | $81,054,370 | Yes | - | Audit |
| Grinnell | 9,564 | $47,187,040 | $37,416,141 | Yes | - | Audit |
| Griswold | 994 | $1,395,689 | $1,410,819 | No | Yes | Annual |
| Grundy Center | 2,796 | $6,205,957 | $6,067,201 | Yes | - | Audit |
| Gruver | 63 | $154,062 | $143,786 | No | No | Periodic |
| Guernsey | 63 | $69,105 | $72,270 | No | No | Periodic |
| Guthrie Center | 1,593 | $3,457,047 | $3,803,145 | No | Yes | Annual |
| Guttenberg | 1,817 | $37,044,032 | $37,611,452 | No | Yes | Annual |
| Halbur | 243 | $1,400,403 | $1,382,609 | No | Yes | Annual |
| Hamburg | 890 | $1,223,497 | $1,363,531 | No | Yes | Annual |
| Hamilton | 119 | $40,990 | $75,750 | No | No | Periodic |
| Hampton | 4,337 | $9,573,650 | $7,642,923 | Yes | - | Audit |
| Hancock | 200 | $342,378 | $327,617 | No | No | Periodic |
| Hanlontown | 206 | $405,173 | $382,366 | No | No | Periodic |
| Hansell | 82 | $104,562 | $94,105 | No | No | Periodic |
| Harcourt | 264 | $360,966 | $415,770 | No | No | Periodic |
| Hardy | 57 | $69,900 | $69,900 | No | No | Periodic |
| Harlan | 4,893 | $23,393,774 | $24,615,380 | Yes | - | Audit |
| Harper | 118 | $114,670 | $134,797 | No | No | Periodic |
| Harpers Ferry | 262 | $711,742 | $752,081 | No | No | Periodic |
| Harris | 151 | $201,322 | $210,847 | No | No | Periodic |
| Hartford | 733 | $763,964 | $832,301 | No | No | Periodic |
| Hartley | 1,605 | $7,755,366 | $10,862,272 | No | Yes | Annual |
| Hartwick | 92 | $59,024 | $80,013 | No | No | Periodic |
| Harvey | 236 | $385,950 | $309,650 | No | No | Periodic |
| Hastings | 152 | $294,020 | $245,770 | No | No | Periodic |
| Havelock | 130 | $203,926 | $190,181 | No | No | Periodic |
| Haverhill | 165 | $197,488 | $204,610 | No | No | Periodic |
| Hawarden | 2,700 | $26,353,534 | $26,138,002 | Yes | - | Audit |
| Hawkeye | 438 | $883,748 | $814,600 | No | No | Periodic |
| Hayesville | 41 | $23,167 | $17,174 | No | No | Periodic |
| Hedrick | 728 | $2,120,518 | $1,326,645 | No | Yes | Annual |
| Henderson | 144 | $1,436,300 | $963,600 | No | No | Periodic |
| Hiawatha | 7,183 | $31,504,064 | $25,224,118 | Yes | - | Audit |
| Hills | 863 | $1,924,532 | $1,726,082 | No | Yes | Annual |
| Hillsboro | 163 | $258,352 | $292,197 | No | No | Periodic |
| Hinton | 935 | $2,998,692 | $3,321,289 | No | Yes | Annual |
| Holland | 269 | $319,970 | $222,570 | No | No | Periodic |
| Holstein | 1,501 | $4,528,001 | $10,603,536 | No | Yes | Annual |
| Holy Cross | 356 | $397,216 | $727,933 | No | No | Periodic |
| Hopkinton | 622 | $1,616,805 | $1,998,852 | No | Yes | Annual |
| Hornick | 255 | $1,208,660 | $2,238,246 | No | Yes | Annual |
| Hospers | 718 | $1,651,020 | $1,795,388 | No | Yes | Annual |
| Houghton | 141 | $178,380 | $211,920 | No | No | Periodic |
| Hubbard | 860 | $1,444,877 | $1,588,743 | No | Yes | Annual |
| Hudson | 2,546 | $6,246,320 | $5,876,386 | Yes | - | Audit |
| Hull | 2,384 | $6,628,323 | $8,774,701 | Yes | - | Audit |
| Humboldt | 4,792 | $23,043,275 | $11,514,812 | Yes | - | Audit |
| Humeston | 465 | $454,831 | $643,220 | No | No | Periodic |
| Huxley | 4,244 | $9,086,351 | $17,496,818 | Yes | - | Audit |
| Ida Grove | 2,051 | $4,354,336 | $8,198,335 | Yes | - | Audit |
| Imogene | 39 | $1,500 | $72,315 | No | No | Periodic |
| Independence | 6,064 | $16,441,963 | $35,577,943 | Yes | - | Audit |
| Indianola | 15,833 | $72,846,330 | $62,302,600 | Yes | - | Audit |
| Inwood | 928 | $980,751 | $982,625 | No | No | Periodic |
| Ionia | 226 | $839,961 | $365,837 | No | No | Periodic |
| Iowa City | 74,828 | $241,707,351 | $238,004,524 | Yes | - | Audit |
| Iowa Falls | 5,106 | $55,100,565 | $62,481,233 | Yes | - | Audit |
| Ireton | 590 | $819,570 | $890,843 | No | No | Periodic |
| Irwin | 319 | $351,960 | $548,100 | No | No | Periodic |
| Jackson Junction | 37 | $40,800 | $40,800 | No | No | Periodic |
| Jamaica | 195 | $693,530 | $763,914 | No | No | Periodic |
| Janesville | 1,034 | $2,217,965 | $2,105,006 | No | Yes | Annual |
| Jefferson | 4,182 | $11,670,139 | $16,266,755 | Yes | - | Audit |
| Jesup | 2,508 | $4,478,922 | $6,544,120 | Yes | - | Audit |
| Jewell | 1,216 | $1,423,867 | $1,754,956 | No | Yes | Annual |
| Johnston | 24,064 | $84,638,358 | $89,094,502 | Yes | - | Audit |
| Joice | 208 | $518,179 | $469,242 | No | No | Periodic |
| Jolley | 28 | $39,874 | $40,700 | No | No | Periodic |
| Kalona | 2,630 | $3,685,090 | $3,857,894 | Yes | - | Audit |
| Kamrar | 179 | $194,095 | $210,095 | No | No | Periodic |
| Kanawha | 658 | $1,037,320 | $1,168,210 | No | Yes | Annual |
| Kellerton | 243 | $309,134 | $204,143 | No | No | Periodic |
| Kelley | 304 | $393,290 | $539,120 | No | No | Periodic |
| Kellogg | 606 | $538,328 | $772,308 | No | No | Periodic |
| Kensett | 257 | $238,232 | $348,422 | No | No | Periodic |
| Keokuk | 9,900 | $29,622,554 | $29,538,374 | Yes | - | Audit |
| Keomah Village | 110 | $58,740 | $77,833 | No | No | Periodic |
| Keosauqua | 936 | $5,831,137 | $6,480,030 | No | Yes | Annual |
| Keota | 897 | $1,851,686 | $1,444,821 | No | Yes | Annual |
| Keswick | 242 | $428,860 | $65,812 | No | No | Periodic |
| Keystone | 599 | $1,164,330 | $871,488 | No | No | Periodic |
| Kimballton | 291 | $695,599 | $730,962 | No | No | Periodic |
| Kingsley | 1,396 | $3,527,285 | $3,401,703 | No | Yes | Annual |
| Kinross | 80 | $21,925 | $33,225 | No | No | Periodic |
| Kirkman | 56 | $28,689 | $37,625 | No | No | Periodic |
| Kirkville | 157 | $70,780 | $67,011 | No | No | Periodic |
| Kiron | 267 | $256,438 | $323,337 | No | No | Periodic |
| Klemme | 441 | $832,525 | $835,655 | No | No | Periodic |
| Knierim | 53 | $98,130 | $85,128 | No | No | Periodic |
| Knoxville | 7,595 | $25,455,578 | $28,008,907 | Yes | - | Audit |
| La Motte | 237 | $437,300 | $340,500 | No | No | Periodic |
| La Porte City | 2,284 | $10,084,091 | $4,563,465 | Yes | - | Audit |
| Lacona | 345 | $408,820 | $418,116 | No | No | Periodic |
| Ladora | 229 | $257,200 | $110,700 | No | No | Periodic |
| Lake City | 1,731 | $4,423,484 | $4,177,048 | No | Yes | Annual |
| Lake Mills | 2,143 | $10,060,775 | $10,713,562 | Yes | - | Audit |
| Lake Park | 1,167 | $5,594,028 | $5,480,088 | No | Yes | Annual |
| Lake View | 1,113 | $6,773,751 | $8,099,592 | No | Yes | Annual |
| Lakeside | 700 | $869,308 | $1,117,535 | No | No | Periodic |
| Lakota | 267 | $415,751 | $368,579 | No | No | Periodic |
| Lambs Grove | 174 | $145,208 | $162,273 | No | No | Periodic |
| Lamoni | 1,969 | $6,898,824 | $7,655,148 | No | Yes | Annual |
| Lamont | 429 | $747,723 | $799,509 | No | No | Periodic |
| Lanesboro | 119 | $128,552 | $170,700 | No | No | Periodic |
| Lansing | 968 | $2,455,144 | $3,790,125 | No | Yes | Annual |
| Larchwood | 926 | $3,316,806 | $2,732,646 | No | Yes | Annual |
| Larrabee | 123 | $1,319,470 | $1,142,325 | No | Yes | Annual |
| Latimer | 477 | $613,114 | $638,700 | No | No | Periodic |
| Laurel | 220 | $2,812,900 | $2,437,605 | No | Yes | Annual |
| Laurens | 1,264 | $3,326,909 | $3,047,166 | No | Yes | Annual |
| Lawler | 406 | $6,013,519 | $1,802,822 | No | Yes | Annual |
| Lawton | 943 | $1,082,095 | $1,299,371 | No | Yes | Annual |
| Le Claire | 4,710 | $21,253,981 | $36,820,016 | Yes | - | Audit |
| Le Grand | 905 | $2,590,170 | $2,610,069 | No | Yes | Annual |
| Le Mars | 10,571 | $92,207,924 | $138,129,220 | Yes | - | Audit |
| Le Roy | 11 | $0 | $0 | No | No | Periodic |
| Ledyard | 121 | $201,948 | $292,315 | No | No | Periodic |
| Lehigh | 395 | $664,147 | $633,742 | No | No | Periodic |
| Leighton | 158 | $91,438 | $163,732 | No | No | Periodic |
| Leland | 249 | $376,694 | $446,740 | No | No | Periodic |
| Lenox | 1,339 | $7,180,261 | $7,614,942 | No | Yes | Annual |
| Leon | 1,822 | $3,536,038 | $3,792,598 | No | Yes | Annual |
| Lester | 296 | $603,704 | $651,150 | No | No | Periodic |
| Letts | 363 | $235,734 | $231,439 | No | No | Periodic |
| Lewis | 357 | $535,899 | $552,661 | No | No | Periodic |
| Libertyville | 274 | $408,334 | $401,640 | No | No | Periodic |
| Lidderdale | 166 | $392,500 | $510,364 | No | No | Periodic |
| Lime Springs | 473 | $2,146,167 | $8,803,506 | No | Yes | Annual |
| Lincoln | 121 | $120,430 | $72,487 | No | No | Periodic |
| Linden | 200 | $239,686 | $262,848 | No | No | Periodic |
| Lineville | 195 | $678,700 | $572,700 | No | No | Periodic |
| Linn Grove | 163 | $3,020,710 | $2,137,415 | No | Yes | Annual |
| Lisbon | 2,233 | $5,375,780 | $5,261,588 | Yes | - | Audit |
| Liscomb | 291 | $219,912 | $270,533 | No | No | Periodic |
| Little Rock | 439 | $461,587 | $564,796 | No | No | Periodic |
| Little Sioux | 166 | $248,532 | $2,003,415 | No | No | Periodic |
| Livermore | 381 | $940,462 | $1,122,436 | No | No | Periodic |
| Lockridge | 244 | $703,763 | $744,000 | No | No | Periodic |
| Logan | 1,397 | $2,515,974 | $2,971,809 | No | Yes | Annual |
| Lohrville | 381 | $1,134,647 | $932,876 | No | No | Periodic |
| Lone Rock | 146 | $153,436 | $197,604 | No | No | Periodic |
| Lone Tree | 1,357 | $2,984,959 | $1,360,390 | No | Yes | Annual |
| Long Grove | 838 | $4,145,540 | $4,622,347 | No | Yes | Annual |
| Lorimor | 386 | $420,936 | $364,812 | No | No | Periodic |
| Lost Nation | 434 | $390,310 | $418,877 | No | No | Periodic |
| Lovilia | 472 | $557,042 | $1,587,870 | No | No | Periodic |
| Low Moor | 250 | $277,590 | $335,340 | No | No | Periodic |
| Lowden | 807 | $1,477,310 | $1,923,142 | No | Yes | Annual |
| Lu Verne | 258 | $435,239 | $477,638 | No | No | Periodic |
| Luana | 301 | $386,917 | $3,912,630 | No | No | Periodic |
| Lucas | 172 | $133,927 | $133,927 | No | No | Periodic |
| Luther | 152 | $198,950 | $231,450 | No | No | Periodic |
| Luxemburg | 245 | $443,480 | $540,950 | No | No | Periodic |
| Luzerne | 112 | $47,350 | $51,200 | No | No | Periodic |
| Lynnville | 380 | $514,160 | $1,484,700 | No | No | Periodic |
| Lytton | 282 | $867,475 | $1,274,137 | No | No | Periodic |
| Macedonia | 267 | $347,281 | $305,312 | No | No | Periodic |
| Macksburg | 97 | $58,718 | $72,879 | No | No | Periodic |
| Madrid | 2,802 | $8,639,786 | $6,066,326 | Yes | - | Audit |
| Magnolia | 190 | $265,832 | $179,932 | No | No | Periodic |
| Malcom | 270 | $601,871 | $673,526 | No | No | Periodic |
| Mallard | 257 | $497,644 | $508,274 | No | No | Periodic |
| Maloy | 22 | $9,075 | $10,855 | No | No | Periodic |
| Malvern | 1,046 | $8,419,224 | $8,201,739 | No | Yes | Annual |
| Manchester | 5,065 | $11,025,352 | $12,058,147 | Yes | - | Audit |
| Manilla | 775 | $3,753,535 | $4,588,929 | No | Yes | Annual |
| Manly | 1,256 | $2,508,638 | $4,508,221 | No | Yes | Annual |
| Manning | 1,455 | $3,977,448 | $5,221,166 | No | Yes | Annual |
| Manson | 1,709 | $2,381,952 | $2,359,550 | No | Yes | Annual |
| Mapleton | 1,165 | $5,258,873 | $4,900,726 | No | Yes | Annual |
| Maquoketa | 6,128 | $23,701,576 | $14,620,749 | Yes | - | Audit |
| Marathon | 230 | $1,030,661 | $899,711 | No | No | Periodic |
| Marble Rock | 271 | $331,416 | $1,884,902 | No | No | Periodic |
| Marcus | 1,079 | $2,850,097 | $4,525,231 | No | Yes | Annual |
| Marengo | 2,435 | $9,644,238 | $9,776,830 | Yes | - | Audit |
| Marion | 41,535 | $140,811,093 | $116,067,701 | Yes | - | Audit |
| Marne | 110 | $85,700 | $80,700 | No | No | Periodic |
| Marquette | 429 | $3,040,627 | $1,943,119 | No | Yes | Annual |
| Marshalltown | 27,591 | $86,079,321 | $87,429,903 | Yes | - | Audit |
| Martelle | 249 | $680,200 | $597,808 | No | No | Periodic |
| Martensdale | 421 | $954,060 | $1,142,562 | No | No | Periodic |
| Martinsburg | 110 | $89,300 | $87,098 | No | No | Periodic |
| Marysville | 44 | $25,920 | $27,300 | No | No | Periodic |
| Mason City | 27,338 | $88,755,053 | $129,034,352 | Yes | - | Audit |
| Masonville | 99 | $143,339 | $95,211 | No | No | Periodic |
| Massena | 359 | $3,656,757 | $2,356,306 | No | Yes | Annual |
| Matlock | 74 | $54,742 | $60,475 | No | No | Periodic |
| Maurice | 265 | $327,569 | $365,007 | No | No | Periodic |
| Maxwell | 859 | $1,394,487 | $1,493,335 | No | Yes | Annual |
| Maynard | 476 | $555,147 | $667,069 | No | No | Periodic |
| Maysville | 156 | $155,986 | $165,032 | No | No | Periodic |
| McCallsburg | 353 | $463,375 | $546,955 | No | No | Periodic |
| McCausland | 313 | $563,320 | $463,832 | No | No | Periodic |
| McClelland | 146 | $273,127 | $269,604 | No | No | Periodic |
| McGregor | 742 | $4,305,318 | $4,186,516 | No | Yes | Annual |
| McIntire | 113 | $120,400 | $119,350 | No | No | Periodic |
| Mechanicsville | 1,020 | $1,593,209 | $1,832,808 | No | Yes | Annual |
| Mediapolis | 1,688 | $5,305,400 | $5,551,133 | No | Yes | Annual |
| Melbourne | 786 | $909,421 | $837,884 | No | No | Periodic |
| Melcher-Dallas | 1,195 | $1,395,602 | $1,677,617 | No | Yes | Annual |
| Melrose | 110 | $103,683 | $99,040 | No | No | Periodic |
| Melvin | 199 | $276,172 | $271,344 | No | No | Periodic |
| Menlo | 345 | $275,462 | $298,286 | No | No | Periodic |
| Meriden | 161 | $196,885 | $381,346 | No | No | Periodic |
| Merrill | 717 | $1,056,018 | $1,512,752 | No | Yes | Annual |
| Meservey | 222 | $1,295,835 | $1,488,150 | No | Yes | Annual |
| Middletown | 363 | $215,673 | $174,122 | No | No | Periodic |
| Miles | 408 | $693,144 | $870,252 | No | No | Periodic |
| Milford | 3,321 | $15,864,181 | $6,989,074 | Yes | - | Audit |
| Millersburg | 135 | $246,266 | $272,740 | No | No | Periodic |
| Millerton | 36 | $24,160 | $24,650 | No | No | Periodic |
| Milo | 778 | $1,362,670 | $1,264,537 | No | Yes | Annual |
| Milton | 380 | $339,639 | $350,070 | No | No | Periodic |
| Minburn | 325 | $553,056 | $597,547 | No | No | Periodic |
| Minden | 600 | $1,647,568 | $1,294,269 | No | Yes | Annual |
| Mingo | 302 | $456,533 | $408,086 | No | No | Periodic |
| Missouri Valley | 2,678 | $8,277,254 | $4,983,988 | Yes | - | Audit |
| Mitchell | 124 | $96,517 | $95,100 | No | No | Periodic |
| Mitchellville | 2,485 | $3,994,894 | $4,439,485 | Yes | - | Audit |
| Modale | 273 | $361,726 | $657,828 | No | No | Periodic |
| Mondamin | 339 | $581,571 | $707,333 | No | No | Periodic |
| Monmouth | 129 | $149,870 | $139,100 | No | No | Periodic |
| Monona | 1,471 | $2,723,586 | $2,819,590 | No | Yes | Annual |
| Monroe | 1,967 | $2,858,347 | $3,674,780 | No | Yes | Annual |
| Montezuma | 1,442 | $6,890,428 | $6,566,671 | No | Yes | Annual |
| Monticello | 4,040 | $28,302,545 | $47,171,725 | Yes | - | Audit |
| Montour | 203 | $460,014 | $569,105 | No | No | Periodic |
| Montrose | 738 | $919,612 | $892,654 | No | No | Periodic |
| Moorhead | 199 | $207,534 | $255,268 | No | No | Periodic |
| Moorland | 168 | $171,404 | $247,335 | No | No | Periodic |
| Moravia | 637 | $862,490 | $1,529,946 | No | No | Periodic |
| Morley | 96 | $111,260 | $99,958 | No | No | Periodic |
| Morning Sun | 752 | $1,016,880 | $4,638,075 | No | Yes | Annual |
| Morrison | 98 | $59,720 | $61,713 | No | No | Periodic |
| Moulton | 607 | $2,794,841 | $2,885,502 | No | Yes | Annual |
| Mount Auburn | 162 | $120,768 | $141,680 | No | No | Periodic |
| Mount Ayr | 1,623 | $8,608,449 | $6,493,794 | No | Yes | Annual |
| Mount Pleasant | 9,274 | $26,233,312 | $27,827,469 | Yes | - | Audit |
| Mount Vernon | 4,527 | $12,893,396 | $13,680,929 | Yes | - | Audit |
| Moville | 1,687 | $3,748,052 | $2,606,058 | No | Yes | Annual |
| Murray | 684 | $1,980,578 | $2,794,396 | No | Yes | Annual |
| Muscatine | 23,797 | $82,112,587 | $86,364,799 | Yes | - | Audit |
| Mystic | 322 | $483,566 | $436,960 | No | No | Periodic |
| Nashua | 1,551 | $6,411,912 | $2,446,105 | No | Yes | Annual |
| Nemaha | 66 | $71,569 | $78,887 | No | No | Periodic |
| Neola | 918 | $3,702,679 | $3,449,998 | No | Yes | Annual |
| Nevada | 6,925 | $31,262,948 | $25,823,843 | Yes | - | Audit |
| New Albin | 432 | $2,129,437 | $3,286,094 | No | Yes | Annual |
| New Hampton | 3,494 | $14,236,063 | $16,847,921 | Yes | - | Audit |
| New Hartford | 570 | $806,380 | $716,413 | No | No | Periodic |
| New Liberty | 138 | $78,150 | $118,855 | No | No | Periodic |
| New London | 1,910 | $4,863,339 | $5,654,436 | No | Yes | Annual |
| New Market | 385 | $3,032,948 | $1,362,254 | No | Yes | Annual |
| New Providence | 236 | $232,512 | $129,621 | No | No | Periodic |
| New Sharon | 1,262 | $1,594,996 | $1,567,282 | No | Yes | Annual |
| New Vienna | 382 | $636,150 | $706,425 | No | No | Periodic |
| New Virginia | 498 | $566,821 | $558,766 | No | No | Periodic |
| Newell | 906 | $1,531,910 | $1,503,810 | No | Yes | Annual |
| Newhall | 876 | $1,191,200 | $1,232,263 | No | Yes | Annual |
| Newton | 15,760 | $43,066,088 | $44,455,683 | Yes | - | Audit |
| Nichols | 340 | $272,560 | $285,560 | No | No | Periodic |
| Nodaway | 74 | $57,741 | $72,841 | No | No | Periodic |
| Nora Springs | 1,369 | $2,834,337 | $1,705,306 | No | Yes | Annual |
| North Buena Vista | 109 | $45,220 | $47,710 | No | No | Periodic |
| North English | 1,065 | $2,285,362 | $1,458,916 | No | Yes | Annual |
| North Liberty | 20,479 | $54,821,277 | $69,726,734 | Yes | - | Audit |
| North Washington | 112 | $59,220 | $71,020 | No | No | Periodic |
| Northboro | 52 | $20,622 | $21,762 | No | No | Periodic |
| Northwood | 2,072 | $4,137,080 | $4,091,138 | Yes | - | Audit |
| Norwalk | 12,799 | $51,600,900 | $52,817,100 | Yes | - | Audit |
| Norway | 466 | $784,746 | $853,727 | No | No | Periodic |
| Numa | 68 | $29,581 | $20,115 | No | No | Periodic |
| Oakland | 1,524 | $7,532,732 | $6,432,101 | No | Yes | Annual |
| Oakland Acres | 176 | $168,685 | $143,270 | No | No | Periodic |
| Oakville | 200 | $291,912 | $284,912 | No | No | Periodic |
| Ocheyedan | 439 | $1,065,820 | $1,029,866 | No | Yes | Annual |
| Odebolt | 994 | $1,562,175 | $2,690,693 | No | Yes | Annual |
| Oelwein | 5,920 | $18,208,233 | $16,817,964 | Yes | - | Audit |
| Ogden | 2,007 | $8,605,037 | $8,999,079 | Yes | - | Audit |
| Okoboji | 768 | $4,513,690 | $4,111,163 | No | Yes | Annual |
| Olds | 192 | $315,300 | $302,000 | No | No | Periodic |
| Olin | 651 | $701,650 | $807,699 | No | No | Periodic |
| Ollie | 201 | $142,720 | $164,260 | No | No | Periodic |
| Onawa | 2,906 | $22,601,119 | $26,311,186 | Yes | - | Audit |
| Onslow | 201 | $58,310 | $523,922 | No | No | Periodic |
| Orange City | 6,267 | $103,570,417 | $109,162,744 | Yes | - | Audit |
| Orchard | 68 | $17,863 | $16,913 | No | No | Periodic |
| Orient | 368 | $882,708 | $900,275 | No | No | Periodic |
| Orleans | 521 | $2,028,404 | $4,952,968 | No | Yes | Annual |
| Osage | 3,627 | $7,303,915 | $10,356,157 | Yes | - | Audit |
| Osceola | 5,415 | $38,638,436 | $16,527,895 | Yes | - | Audit |
| Oskaloosa | 11,558 | $35,629,371 | $33,662,006 | Yes | - | Audit |
| Ossian | 802 | $1,753,558 | $1,594,651 | No | Yes | Annual |
| Osterdock | 43 | $21,250 | $20,200 | No | No | Periodic |
| Otho | 429 | $647,700 | $583,755 | No | No | Periodic |
| Oto | 72 | $138,000 | $121,115 | No | No | Periodic |
| Ottosen | 40 | $76,460 | $76,160 | No | No | Periodic |
| Ottumwa | 25,529 | $71,520,623 | $70,654,558 | Yes | - | Audit |
| Owasa | 34 | $32,267 | $33,969 | No | No | Periodic |
| Oxford | 722 | $2,604,746 | $2,144,859 | No | Yes | Annual |
| Oxford Junction | 424 | $732,361 | $686,666 | No | No | Periodic |
| Oyens | 92 | $195,729 | $247,269 | No | No | Periodic |
| Pacific Junction | 96 | $2,209,964 | $690,736 | No | No | Periodic |
| Packwood | 183 | $118,615 | $118,615 | No | No | Periodic |
| Palmer | 138 | $333,462 | $798,415 | No | No | Periodic |
| Palo | 1,407 | $3,508,731 | $4,524,014 | No | Yes | Annual |
| Panama | 235 | $431,565 | $411,538 | No | No | Periodic |
| Panora | 1,091 | $5,660,431 | $5,423,114 | No | Yes | Annual |
| Panorama Park | 139 | $166,075 | $75,800 | No | No | Periodic |
| Parkersburg | 2,015 | $3,440,168 | $4,101,932 | Yes | - | Audit |
| Parnell | 194 | $137,548 | $198,266 | No | No | Periodic |
| Paton | 221 | $553,842 | $555,446 | No | No | Periodic |
| Patterson | 176 | $109,143 | $115,626 | No | No | Periodic |
| Paullina | 982 | $4,696,632 | $3,058,390 | No | Yes | Annual |
| Pella | 10,464 | $69,472,078 | $75,170,191 | Yes | - | Audit |
| Peosta | 1,908 | $7,778,639 | $7,639,836 | No | Yes | Annual |
| Perry | 7,836 | $32,285,097 | $22,352,875 | Yes | - | Audit |
| Persia | 297 | $349,715 | $247,087 | No | No | Periodic |
| Peterson | 322 | $484,934 | $516,790 | No | No | Periodic |
| Pierson | 337 | $630,583 | $779,666 | No | No | Periodic |
| Pilot Mound | 163 | $174,714 | $231,100 | No | No | Periodic |
| Pisgah | 249 | $458,974 | $518,352 | No | No | Periodic |
| Plainfield | 393 | $590,382 | $644,258 | No | No | Periodic |
| Plano | 59 | $20,239 | $17,816 | No | No | Periodic |
| Pleasant Hill | 10,147 | $40,453,677 | $37,194,712 | Yes | - | Audit |
| Pleasant Plain | 84 | $49,600 | $39,000 | No | No | Periodic |
| Pleasanton | 32 | $13,700 | $11,800 | No | No | Periodic |
| Pleasantville | 1,676 | $2,859,482 | $3,021,717 | No | Yes | Annual |
| Plover | 50 | $92,478 | $102,100 | No | No | Periodic |
| Plymouth | 375 | $513,101 | $535,338 | No | No | Periodic |
| Pocahontas | 1,867 | $9,205,775 | $9,348,698 | No | Yes | Annual |
| Polk City | 5,543 | $24,497,854 | $23,230,311 | Yes | - | Audit |
| Pomeroy | 526 | $988,843 | $1,634,380 | No | No | Periodic |
| Popejoy | 77 | $18,630 | $27,143 | No | No | Periodic |
| Portsmouth | 182 | $590,483 | $756,138 | No | No | Periodic |
| Postville | 2,503 | $4,464,267 | $5,285,339 | Yes | - | Audit |
| Prairie City | 1,700 | $7,087,992 | $4,222,298 | No | Yes | Annual |
| Prairieburg | 160 | $151,392 | $159,112 | No | No | Periodic |
| Prescott | 191 | $523,705 | $596,363 | No | No | Periodic |
| Preston | 949 | $4,461,354 | $3,899,592 | No | Yes | Annual |
| Primghar | 896 | $7,827,574 | $4,474,270 | No | Yes | Annual |
| Princeton | 923 | $1,366,110 | $1,661,795 | No | Yes | Annual |
| Promise City | 88 | $61,206 | $75,177 | No | No | Periodic |
| Protivin | 269 | $1,208,100 | $495,942 | No | No | Periodic |
| Pulaski | 264 | $113,675 | $211,994 | No | No | Periodic |
| Quasqueton | 570 | $524,527 | $592,852 | No | No | Periodic |
| Quimby | 249 | $346,656 | $390,306 | No | No | Periodic |
| Radcliffe | 555 | $716,682 | $809,870 | No | No | Periodic |
| Rake | 186 | $391,500 | $410,500 | No | No | Periodic |
| Ralston | 81 | $292,540 | $329,151 | No | No | Periodic |
| Randall | 154 | $251,430 | $250,280 | No | No | Periodic |
| Randolph | 189 | $464,116 | $428,839 | No | No | Periodic |
| Rathbun | 43 | $49,251 | $37,688 | No | No | Periodic |
| Raymond | 759 | $3,616,265 | $955,558 | No | No | Periodic |
| Readlyn | 845 | $2,216,950 | $2,186,340 | No | Yes | Annual |
| Reasnor | 152 | $118,984 | $107,106 | No | No | Periodic |
| Red Oak | 5,596 | $10,787,150 | $11,129,043 | Yes | - | Audit |
| Redding | 63 | $28,930 | $27,180 | No | No | Periodic |
| Redfield | 731 | $1,339,113 | $1,433,197 | No | Yes | Annual |
| Reinbeck | 1,662 | $2,851,895 | $3,661,352 | No | Yes | Annual |
| Rembrandt | 209 | $234,787 | $165,813 | No | No | Periodic |
| Remsen | 1,678 | $12,366,206 | $12,103,320 | No | Yes | Annual |
| Renwick | 234 | $1,282,372 | $1,247,974 | No | Yes | Annual |
| Rhodes | 271 | $230,190 | $88,859 | No | No | Periodic |
| Riceville | 806 | $1,330,628 | $1,035,202 | No | Yes | Annual |
| Richland | 542 | $569,200 | $541,750 | No | No | Periodic |
| Rickardsville | 202 | $286,835 | $148,437 | No | No | Periodic |
| Ricketts | 109 | $400,600 | $417,150 | No | No | Periodic |
| Ridgeway | 275 | $1,908,212 | $994,619 | No | No | Periodic |
| Rinard | 38 | $42,712 | $42,809 | No | No | Periodic |
| Ringsted | 365 | $548,448 | $523,592 | No | No | Periodic |
| Rippey | 220 | $405,050 | $258,000 | No | No | Periodic |
| Riverdale | 379 | $1,470,771 | $1,808,007 | No | Yes | Annual |
| Riverside | 1,060 | $4,225,972 | $5,148,494 | No | Yes | Annual |
| Riverton | 245 | $327,481 | $327,481 | No | No | Periodic |
| Robins | 3,353 | $5,277,479 | $5,501,685 | Yes | - | Audit |
| Rock Falls | 150 | $189,719 | $201,852 | No | No | Periodic |
| Rock Rapids | 2,611 | $12,503,256 | $20,663,007 | Yes | - | Audit |
| Rock Valley | 4,059 | $11,574,556 | $61,601,070 | Yes | - | Audit |
| Rockford | 758 | $2,753,924 | $2,791,446 | No | Yes | Annual |
| Rockwell | 1,071 | $1,309,074 | $1,411,419 | No | Yes | Annual |
| Rockwell City | 2,240 | $3,478,260 | $3,566,963 | Yes | - | Audit |
| Rodman | 31 | $10,174 | $13,939 | No | No | Periodic |
| Rodney | 45 | $45,338 | $35,859 | No | No | Periodic |
| Roland | 1,362 | $3,441,502 | $2,613,326 | No | Yes | Annual |
| Rolfe | 509 | $1,360,817 | $1,310,093 | No | Yes | Annual |
| Rome | 114 | $130,325 | $121,425 | No | No | Periodic |
| Rose Hill | 157 | $55,162 | $58,937 | No | No | Periodic |
| Rossie | 49 | $25,720 | $24,380 | No | No | Periodic |
| Rowan | 123 | $319,485 | $273,373 | No | No | Periodic |
| Rowley | 270 | $193,171 | $224,075 | No | No | Periodic |
| Royal | 379 | $449,201 | $495,801 | No | No | Periodic |
| Rudd | 358 | $509,059 | $497,224 | No | No | Periodic |
| Runnells | 457 | $1,045,802 | $1,695,953 | No | Yes | Annual |
| Russell | 472 | $822,740 | $869,809 | No | No | Periodic |
| Ruthven | 725 | $896,224 | $995,328 | No | No | Periodic |
| Rutland | 113 | $197,861 | $189,592 | No | No | Periodic |
| Ryan | 350 | $713,532 | $800,024 | No | No | Periodic |
| Sabula | 506 | $1,945,147 | $1,963,711 | No | Yes | Annual |
| Sac City | 2,063 | $4,908,881 | $5,043,194 | Yes | - | Audit |
| Sageville | 95 | $181,470 | $165,262 | No | No | Periodic |
| Salem | 394 | $469,655 | $465,450 | No | No | Periodic |
| Salix | 295 | $522,322 | $589,749 | No | No | Periodic |
| Sanborn | 1,392 | $9,199,018 | $9,612,794 | No | Yes | Annual |
| Sandyville | 58 | $19,306 | $21,485 | No | No | Periodic |
| Scarville | 74 | $78,020 | $315,971 | No | No | Periodic |
| Schaller | 729 | $833,018 | $1,137,479 | No | No | Periodic |
| Schleswig | 830 | $1,303,722 | $1,341,996 | No | Yes | Annual |
| Scranton | 511 | $972,550 | $1,114,211 | No | No | Periodic |
| Searsboro | 129 | $1,142,600 | $1,153,900 | No | Yes | Annual |
| Sergeant Bluff | 5,015 | $14,281,724 | $13,545,056 | Yes | - | Audit |
| Seymour | 634 | $942,194 | $993,760 | No | No | Periodic |
| Shambaugh | 159 | $153,540 | $166,340 | No | No | Periodic |
| Shannon City | 73 | $17,025 | $20,470 | No | No | Periodic |
| Sharpsburg | 72 | $80,000 | $64,571 | No | No | Periodic |
| Sheffield | 1,130 | $1,642,269 | $1,863,692 | No | Yes | Annual |
| Shelby | 727 | $5,883,051 | $4,866,535 | No | Yes | Annual |
| Sheldahl | 297 | $475,186 | $531,798 | No | No | Periodic |
| Sheldon | 5,512 | $17,336,037 | $19,903,143 | Yes | - | Audit |
| Shell Rock | 1,268 | $3,339,326 | $1,991,201 | No | Yes | Annual |
| Shellsburg | 961 | $1,438,206 | $1,571,074 | No | Yes | Annual |
| Shenandoah | 4,925 | $40,544,918 | $16,386,875 | Yes | - | Audit |
| Sherrill | 189 | $193,807 | $201,734 | No | No | Periodic |
| Shueyville | 731 | $868,297 | $925,616 | No | No | Periodic |
| Sibley | 2,860 | $8,557,907 | $8,367,400 | Yes | - | Audit |
| Sidney | 1,070 | $6,156,967 | $1,823,997 | No | Yes | Annual |
| Sigourney | 2,004 | $5,603,424 | $5,431,583 | Yes | - | Audit |
| Silver City | 245 | $476,815 | $566,010 | No | No | Periodic |
| Sioux Center | 8,229 | $58,103,986 | $58,484,963 | Yes | - | Audit |
| Sioux City | 85,797 | $637,864,384 | $487,722,818 | Yes | - | Audit |
| Sioux Rapids | 748 | $1,233,779 | $2,518,022 | No | Yes | Annual |
| Slater | 1,543 | $2,602,192 | $3,563,487 | No | Yes | Annual |
| Sloan | 1,042 | $1,551,907 | $1,372,315 | No | Yes | Annual |
| Smithland | 181 | $241,218 | $262,929 | No | No | Periodic |
| Soldier | 184 | $3,472,437 | $2,944,623 | No | Yes | Annual |
| Solon | 3,018 | $6,109,566 | $5,886,197 | Yes | - | Audit |
| Somers | 128 | $554,614 | $645,365 | No | No | Periodic |
| South English | 202 | $201,451 | $253,125 | No | No | Periodic |
| Spencer | 11,325 | $27,110,029 | $26,599,654 | Yes | - | Audit |
| Spillville | 385 | $2,358,096 | $632,849 | No | No | Periodic |
| Spirit Lake | 5,439 | $15,118,192 | $20,372,047 | Yes | - | Audit |
| Spragueville | 92 | $52,700 | $68,975 | No | No | Periodic |
| Spring Hill | 68 | $30,700 | $27,800 | No | No | Periodic |
| Springbrook | 143 | $121,641 | $109,846 | No | No | Periodic |
| Springville | 1,154 | $2,057,999 | $1,835,737 | No | Yes | Annual |
| St. Ansgar | 1,160 | $3,925,577 | $4,441,586 | No | Yes | Annual |
| St. Anthony | 76 | $60,094 | $55,615 | No | No | Periodic |
| St. Charles | 640 | $755,663 | $995,456 | No | No | Periodic |
| St. Donatus | 120 | $134,987 | $160,749 | No | No | Periodic |
| St. Lucas | 167 | $284,607 | $309,205 | No | No | Periodic |
| St. Marys | 108 | $67,960 | $87,200 | No | No | Periodic |
| St. Olaf | 106 | $202,010 | $194,160 | No | No | Periodic |
| St. Paul | 109 | $60,201 | $49,987 | No | No | Periodic |
| Stacyville | 458 | $2,140,804 | $622,150 | No | No | Periodic |
| Stanhope | 364 | $1,177,442 | $1,293,042 | No | Yes | Annual |
| Stanley | 81 | $87,594 | $82,274 | No | No | Periodic |
| Stanton | 678 | $2,236,467 | $2,521,625 | No | Yes | Annual |
| Stanwood | 637 | $1,425,237 | $1,367,743 | No | Yes | Annual |
| State Center | 1,391 | $5,521,294 | $7,154,765 | No | Yes | Annual |
| Steamboat Rock | 264 | $426,005 | $435,148 | No | No | Periodic |
| Stockport | 272 | $599,239 | $355,584 | No | No | Periodic |
| Stockton | 176 | $251,856 | $210,451 | No | No | Periodic |
| Storm Lake | 11,269 | $45,472,581 | $41,080,912 | Yes | - | Audit |
| Story City | 3,352 | $12,054,230 | $13,734,501 | Yes | - | Audit |
| Stout | 191 | $169,761 | $169,480 | No | No | Periodic |
| Stratford | 707 | $2,050,420 | $1,694,540 | No | Yes | Annual |
| Strawberry Point | 1,155 | $3,743,573 | $4,218,447 | No | Yes | Annual |
| Struble | 67 | $25,054 | $24,755 | No | No | Periodic |
| Stuart | 1,782 | $15,718,075 | $24,131,105 | No | Yes | Annual |
| Sully | 881 | $2,072,117 | $1,558,476 | No | Yes | Annual |
| Sumner | 2,030 | $10,112,330 | $10,074,614 | Yes | - | Audit |
| Superior | 132 | $344,503 | $347,636 | No | No | Periodic |
| Sutherland | 629 | $1,128,060 | $992,060 | No | No | Periodic |
| Swaledale | 144 | $269,150 | $277,348 | No | No | Periodic |
| Swan | 76 | $71,800 | $74,135 | No | No | Periodic |
| Swea City | 566 | $1,020,447 | $979,353 | No | No | Periodic |
| Swisher | 914 | $2,697,831 | $2,055,477 | No | Yes | Annual |
| Tabor | 1,014 | $1,523,709 | $1,898,803 | No | Yes | Annual |
| Tama | 3,130 | $9,624,573 | $10,597,065 | Yes | - | Audit |
| Templeton | 352 | $1,802,499 | $1,782,171 | No | Yes | Annual |
| Tennant | 78 | $43,750 | $36,350 | No | No | Periodic |
| Terril | 334 | $469,940 | $1,265,600 | No | No | Periodic |
| Thayer | 51 | $16,533 | $27,780 | No | No | Periodic |
| Thompson | 495 | $563,952 | $727,513 | No | No | Periodic |
| Thor | 181 | $315,494 | $219,038 | No | No | Periodic |
| Thornburg | 45 | $28,751 | $27,164 | No | No | Periodic |
| Thornton | 400 | $1,206,183 | $1,205,682 | No | Yes | Annual |
| Thurman | 167 | $210,272 | $193,878 | No | No | Periodic |
| Tiffin | 4,512 | $15,510,772 | $37,115,483 | Yes | - | Audit |
| Tingley | 136 | $127,350 | $655,350 | No | No | Periodic |
| Tipton | 3,149 | $21,945,578 | $17,508,863 | Yes | - | Audit |
| Titonka | 511 | $2,501,430 | $1,423,246 | No | Yes | Annual |
| Toledo | 2,369 | $5,858,861 | $5,819,448 | Yes | - | Audit |
| Toronto | 102 | $94,461 | $98,478 | No | No | Periodic |
| Traer | 1,583 | $6,474,795 | $8,363,478 | No | Yes | Annual |
| Treynor | 1,032 | $4,321,803 | $3,396,957 | No | Yes | Annual |
| Tripoli | 1,191 | $2,023,003 | $3,527,224 | No | Yes | Annual |
| Truesdale | 69 | $41,300 | $43,200 | No | No | Periodic |
| Truro | 509 | $756,133 | $696,478 | No | No | Periodic |
| Turin | 72 | $28,850 | $75,100 | No | No | Periodic |
| Udell | 28 | $31,185 | $34,515 | No | No | Periodic |
| Underwood | 954 | $4,315,124 | $8,397,274 | No | Yes | Annual |
| Union | 399 | $418,333 | $576,485 | No | No | Periodic |
| Unionville | 75 | $30,697 | $47,712 | No | No | Periodic |
| University Heights | 1,228 | $3,418,600 | $4,338,224 | No | Yes | Annual |
| University Park | 487 | $202,241 | $188,936 | No | No | Periodic |
| Urbana | 1,554 | $5,722,949 | $6,056,965 | No | Yes | Annual |
| Urbandale | 45,580 | $157,878,197 | $157,479,865 | Yes | - | Audit |
| Ute | 338 | $1,885,584 | $1,299,318 | No | Yes | Annual |
| Vail | 396 | $335,154 | $459,854 | No | No | Periodic |
| Valeria | 39 | $18,439 | $18,723 | No | No | Periodic |
| Van Horne | 774 | $1,201,971 | $1,277,283 | No | Yes | Annual |
| Van Meter | 1,484 | $3,424,935 | $21,527,565 | No | Yes | Annual |
| Van Wert | 178 | $85,619 | $106,016 | No | No | Periodic |
| Varina | 68 | $70,218 | $135,683 | No | No | Periodic |
| Vedic City | 277 | $446,002 | $720,177 | No | No | Periodic |
| Ventura | 711 | $2,129,587 | $2,355,909 | No | Yes | Annual |
| Victor | 875 | $1,971,491 | $1,276,715 | No | Yes | Annual |
| Villisca | 1,132 | $1,863,251 | $1,746,423 | No | Yes | Annual |
| Vincent | 130 | $235,439 | $243,538 | No | No | Periodic |
| Vining | 54 | $27,254 | $21,096 | No | No | Periodic |
| Vinton | 4,938 | $28,763,463 | $16,186,500 | Yes | - | Audit |
| Volga | 203 | $340,338 | $614,535 | No | No | Periodic |
| Wadena | 209 | $281,835 | $285,930 | No | No | Periodic |
| Wahpeton | 345 | $2,860,057 | $7,284,418 | No | Yes | Annual |
| Walcott | 1,551 | $4,709,288 | $6,024,741 | No | Yes | Annual |
| Walford | 1,366 | $1,668,145 | $1,679,004 | No | Yes | Annual |
| Walker | 688 | $1,798,579 | $1,372,103 | No | Yes | Annual |
| Wall Lake | 755 | $4,702,500 | $4,342,850 | No | Yes | Annual |
| Wallingford | 165 | $339,893 | $399,668 | No | No | Periodic |
| Walnut | 747 | $1,447,730 | $2,246,795 | No | Yes | Annual |
| Wapello | 2,084 | $2,941,250 | $4,338,653 | Yes | - | Audit |
| Washington | 7,352 | $15,544,954 | $16,675,009 | Yes | - | Audit |
| Washta | 209 | $234,520 | $243,005 | No | No | Periodic |
| Waterloo | 67,314 | $287,804,462 | $288,646,631 | Yes | - | Audit |
| Waterville | 109 | $205,119 | $220,611 | No | No | Periodic |
| Waucoma | 229 | $479,304 | $440,904 | No | No | Periodic |
| Waukee | 23,940 | $148,099,800 | $145,814,485 | Yes | - | Audit |
| Waukon | 3,827 | $8,528,875 | $8,448,890 | Yes | - | Audit |
| Waverly | 10,394 | $25,922,351 | $34,967,426 | Yes | - | Audit |
| Wayland | 964 | $2,659,905 | $1,982,678 | No | Yes | Annual |
| Webb | 138 | $103,985 | $231,084 | No | No | Periodic |
| Webster | 94 | $90,503 | $91,509 | No | No | Periodic |
| Webster City | 7,825 | $59,293,642 | $36,103,620 | Yes | - | Audit |
| Weldon | 136 | $48,833 | $18,363 | No | No | Periodic |
| Wellman | 1,524 | $4,087,217 | $2,839,563 | No | Yes | Annual |
| Wellsburg | 720 | $1,105,742 | $1,165,313 | No | Yes | Annual |
| Welton | 121 | $214,119 | $226,744 | No | No | Periodic |
| Wesley | 391 | $1,815,676 | $801,789 | No | No | Periodic |
| West Bend | 791 | $5,941,145 | $6,158,720 | No | Yes | Annual |
| West Branch | 2,509 | $9,526,568 | $12,671,029 | Yes | - | Audit |
| West Burlington | 3,197 | $10,376,721 | $9,694,276 | Yes | - | Audit |
| West Chester | 144 | $158,922 | $96,901 | No | No | Periodic |
| West Des Moines | 68,723 | $232,927,433 | $262,522,085 | Yes | - | Audit |
| West Liberty | 3,858 | $15,174,904 | $18,826,528 | Yes | - | Audit |
| West Okoboji | 308 | $2,992,937 | $1,708,765 | No | Yes | Annual |
| West Point | 921 | $3,444,638 | $3,067,670 | No | Yes | Annual |
| West Union | 2,490 | $5,444,859 | $7,938,467 | Yes | - | Audit |
| Westfield | 123 | $2,469,690 | $391,190 | No | No | Periodic |
| Westgate | 192 | $214,766 | $226,898 | No | No | Periodic |
| Westphalia | 126 | $65,420 | $68,745 | No | No | Periodic |
| Westside | 285 | $683,598 | $905,998 | No | No | Periodic |
| Westwood | 101 | $146,337 | $134,160 | No | No | Periodic |
| What Cheer | 607 | $432,296 | $425,340 | No | No | Periodic |
| Wheatland | 775 | $1,123,150 | $1,038,765 | No | Yes | Annual |
| Whiting | 745 | $951,400 | $1,285,350 | No | No | Periodic |
| Whittemore | 497 | $2,654,302 | $2,325,340 | No | Yes | Annual |
| Whitten | 100 | $83,400 | $63,980 | No | No | Periodic |
| Willey | 73 | $57,900 | $57,500 | No | No | Periodic |
| Williams | 307 | $651,072 | $586,144 | No | No | Periodic |
| Williamsburg | 3,346 | $6,221,077 | $8,842,644 | Yes | - | Audit |
| Williamson | 120 | $46,600 | $58,683 | No | No | Periodic |
| Wilton | 2,924 | $7,572,573 | $15,843,238 | Yes | - | Audit |
| Windsor Heights | 5,252 | $30,404,981 | $25,399,474 | Yes | - | Audit |
| Winfield | 1,033 | $4,120,706 | $2,663,398 | No | Yes | Annual |
| Winterset | 5,353 | $17,709,316 | $16,358,036 | Yes | - | Audit |
| Winthrop | 823 | $2,040,559 | $1,159,302 | No | Yes | Annual |
| Wiota | 91 | $155,337 | $601,387 | No | No | Periodic |
| Woden | 188 | $322,391 | $325,153 | No | No | Periodic |
| Woodbine | 1,625 | $5,427,953 | $4,125,850 | No | Yes | Annual |
| Woodburn | 146 | $139,423 | $121,800 | No | No | Periodic |
| Woodward | 1,346 | $2,056,094 | $2,004,276 | No | Yes | Annual |
| Woolstock | 144 | $448,687 | $306,066 | No | No | Periodic |
| Worthington | 382 | $695,208 | $565,820 | No | No | Periodic |
| Wyoming | 523 | $1,200,182 | $1,328,712 | No | Yes | Annual |
| Yale | 267 | $1,082,955 | $1,396,155 | No | Yes | Annual |
| Yetter | 19 | $63,490 | $54,506 | No | No | Periodic |
| Yorktown | 60 | $34,150 | $35,690 | No | No | Periodic |
| Zearing | 528 | $929,615 | $931,294 | No | No | Periodic |
| Zwingle | 84 | $68,769 | $104,774 | No | No | Periodic |