Technical and Other Resources
General
- Public Purpose
- 2011 Government Auditing Standards: Independence and Nonaudit Services (PDF)
- Nonaudit Services - Financial Statement Disclosure Checklist (Microsoft Word)
- Chapter 501B of the Code of Iowa: Unincorporated Nonprofit Associations (PDF)
- SAS 117 Revisions (PDF)
- The Top 5 Public Fund Investment Questions (PDF)
- Forfeited Property (PDF)
- Iowa Gift Law Alert (PDF)
- Self-Insurance Mini Plans (PDF)
- Electronic Check Retention (PDF)
- Public Funds Pledging Program (PDF)
- Public Funds Rate History (PDF) (Note: This is an external link to the Iowa Department of Banking website at http://www.idob.state.ia.us)
- Municipal Bond Issuers and Increased Transparency in the Market: EMMA and the New Submission Process for Continuing Disclosure (PDF)
GASB
- GASB 84 Decision Flowchart (.docx)
- GASB 54 - Fund Balance Reporting and Governmental Fund Type Definitions (PDF)
City
- City-Provided Telecommunications Services (PDF)
- Distinguishing Charges for Services from Taxation (PDF)
- TIF Valuations Admin Basics November 2008 (PDF)
County
School
- IDOE: Technology Declaratory Order and FAQ's (PDF)
- Independent Contractor vs. Employee (PDF)
- Statewide Sales Tax FAQ (PDF)
- Student Construction Program FAQ (May 2013 Update) (PDF)
- Declaratory Order - IJUMP (PDF)
- School District Performance Contracting (PDF)
- HF 882 - Nonprofit School Organizations (PDF)