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Iowa State Auditor

Audit Practice Aids 2021

The Auditor of State provides guidelines setting forth accounting and auditing standards to be applied in audits of governmental subdivisions. These guidelines include audit programs and sample reports. These are public documents, although the primary users are CPA firms and government officials and staff.

Sample County:  The Custodial Funds Exhibits and Schedules have been modified as of October 6, 2021.   Please replace all previously downloaded FY21 Sample County reports with the modified version which recognizes the cash collected and on hand as “due to other governments” (per par. 21 of GASBS No. 84) and delinquent taxes receivable as part of fund balance.



To download the PDF (Portable Document Format) or DOCX (Microsoft Word), right-click on the appropriate hyperlink below and click Save Link/Target As... on the context-sensitive menu.

(PDF format allows you to view the document electronically on most computers. The freely available Adobe Reader is required to view and print PDF files.)

The following guidelines are available:

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Internal Control Questionnaire - FY 2021 All Entities

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