What should be include in the letter with the petitioners’ concerns?

As stated in Chapter 11.6.3, a petition is for an audit or examination of the entity’s financial transactions and condition of its funds.
A petition cannot address items such as:
1. Personal actions, unless there is evidence of misuse of public funds or financial irregularities,
2. Budgeting or other management decisions made by the City Council or Board. A petition can request we review the budget process for compliance with the Code of Iowa.
3. Finances related to an individual or private business.
However, Citizens may include items which are of importance to the taxpayers of the entity for consideration.