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Iowa State Auditor

For what entities can a petition be filed?

  1. Section 11.6.3 of the Code of Iowa states a township or city for which audits are not required may contract with or employ the auditor of state or a certified public accountant for an audit or examination of its financial transaction and condition of its funds.  

  2. The following entities are not covered by this section: 

    • Cities with a population of over 2,000.

    • Community School Districts. 

    • Non-governmental entities such as a Chamber of Commerce, Economic Development Corporations, separate legal entries such as a Fire Association, Booster Clubs, or similar organizations.  

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