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Audits - School Finance


The examination of records and documents and internal accounting systems and procedures for one or more of the following purposes:

  • determining the propriety of proposed or completed transactions
  • ascertaining whether all transactions have been recorded
  • determining whether transactions are accurately recorded in the accounts and in the statements drawn there from in accordance with Generally Accepted Accounting Principles (GAAP)


Filing Audit Reports with the Office of the Auditor of State

Two audit reports are filed with the Office of the Auditor of State with the filing fee. An electronic copy of each audit report, in PDF format, is also submitted to the Office of the Auditor of State and should be mailed to

Filing Audit Report with the Department of Education

One audit report is filed with the Department of Education as an e-mail attachment, in PDF format, to

Requesting Audit Filing Extensions

Requests for extensions to the filing deadline must be postmarked by March 31. Requests are sent by the school 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. 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., OCFO, Post Audit Group, 400 Maryland Ave., SW, Washington, D.C. 20202-4245. When an extension is approved, the school district is responsible for notifying the federal clearinghouse and each pass-through entity providing federal awards of the extension.


Single Audit Act As Amended in 1996

Government Auditing Standards (Yellow Book)

Guide to Elections

Audit Reports

Audit Practice Aids

Printed from the Iowa Department of Education website on March 18, 2018 at 10:20pm.