Skip to main content
IOWA AUDITOR OF STATE
Rob Sand
iowa
.gov
Please enter the search term:
Send a Confidential Tip
home
reports
Audit Reports
Peer Review
Special Interest Reports
city resources
Annual Financial Reports
City Exam Resources
Sample Audit Program Guides and Reports
other resources
GASB 68 Pensions
Audit Practice Aids
Technical and Other Resources
Public Innovations & Efficiencies (PIE)
Pay Invoices and Filing Fees
faqs
Careers
about
contact
Contact Info
home
reports
Audit Reports
Peer Review
Special Interest Reports
city resources
Annual Financial Reports
City Exam Resources
Individual City Requirement Archive
Sample Audit Program Guides and Reports
other resources
GASB 68 Pensions
Audit Practice Aids
Technical and Other Resources
Technical and Other Resources Archive
Public Innovations & Efficiencies (PIE)
Pay Invoices and Filing Fees
faqs
careers
about us
contact us
Contact Info
iowa.gov
Send a Confidential Tip
Menu
Search
Please enter the term you wish to search for:
Home
/
Other Resources
/
Technical and Other Resources
/
Technical and Other Resources Archive
Technical and Other Resources Archive
Other Resources
GASB 68 Pensions
Audit Practice Aids
Technical and Other Resources
Technical and Other Resources Archive
Public Innovations & Efficiencies (PIE)
Pay Invoices and Filing Fees
ARCHIVE
General
Non-Profit Expenditures Discussion
Public Purpose
Public Purpose Doctrine background
Iowa Supreme Court Case Love v. City of Des Moines
Attorney General Opinion April 25, 1979
The Top 5 Public Fund Investment Questions (PDF)
GASB
GASB 84 Decision Flowchart (.docx)
Relevant Attorney General's Opinions and Letters of Advice
Elected City Officials are Prohibited from Receiving Compensation for Other City Employment (PDF)
Transfer of Public Funds (PDF)
© 2026 State of Iowa Auditor of State. All rights reserved.