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)
Reporting
Filing Audit Reports with the Office of the Auditor of State
The District or CPA firm is required to submit an electronic (word-searchable PDF) copy of the audit report, including the management letter(s) if issued separately, with the Auditor of State upon release to the District within nine months following the end of the fiscal year subject to audit and should be emailed to submitreports@aos.iowa.gov. If the district is unable to email the PDF files, a CD containing the files may be mailed to Office of Auditor of State, State Capitol Building, Room 111, 1007 E Grand Ave, Des Moines, IA 50319-0001. You may direct any questions about submitting electronic files to the above email address.
Per Diem Audit Billing & News Release – A copy of the CPA firm's per diem audit billing, including total cost and hours, and a copy of the news release or media notification should also be submitted. These items can be submitted as either paper copies or electronic copies (word-searchable PDF).
Filing Fees - In addition to the information above, the filing fee must be sent to Office of Auditor of State, State Capitol Building, Room 111, 1007 East Grand Ave., Des Moines, IA 50319-0001. Filing Fees FAQ.
Filing Audit Report with the Department of Education
An electronic (word-searchable PDF) copy of the audit report, including the management letter(s) if issued separately, should also be filed with the Iowa Department of Education. Each report should be emailed to ed.audit@iowa.gov. For more information, call 515-281-5293.
Requesting Audit Filing Extensions
The statutory deadline for filing an audit is March 31. Under Iowa Code section 11.6(6), the request for extension has to be made in writing by the district. Requests for extensions to the filing deadline must be received or postmarked by the deadline for the extension to be approved. Also, the request must and be for good cause and provided "the failure to meet the deadline was not intentional". Requests are sent by the school district to the Auditor of State, preferably via email to dana.davis@aos.iowa.gov. They may also be submitted by snail mail to the Office of the Auditor of State, State Capitol Building, Room 111, 1007 E Grand Ave, Des Moines, IA 50319-0001.
The 2 CFR 200 single audit 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 2 CFR 200 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, DC 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.
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