Two audit reports and PDF are filed with the Office of the Auditor of State with the filing fee. One audit report is filed with the School Finance Team in the Department of Education, and may be submitted on paper, CD-ROM, diskette, or as an email attachment. See Iowa Code 11.6(6). Questions may be directed to Janice Evans at janice.evans@iowa.gov or 515-281-4740.
Requests for extensions to the filing deadline must be postmarked by March 31. Requests are sent by the AEA/district to the Auditor of State, State Capitol Building, Room 111, Des Moines, IA 50319. The A-133 reporting package is due to the federal clearinghouse the earlier of 30 days after receipt of the audit report or March 31. Questions may be directed to Susan Battani at susan.battani@auditor.state.ia.us or 515-281-5464.
Requests for extensions on A-133 audits must be agreed to in advance of the due date by the federal cognizant oversight agency for the audit. Send requests to U.S.D.E., OSFO, Post Audit Group, 400 Maryland Ave. SW, Washington, D.C. 20202-4245. When an extension is approved, the AEA/district is responsible for notifying the federal clearinghouse and each pass-through entity providing federal awards of the extension.