Auditor Of State

Buyer is seeking proposals for city periodic examination services for four Iowa cities (Crescent, Little Sioux, McClelland, and Westphalia) for the 12 months ended March 31, 2025. The examinations must be performed following attestation standards for agreed-upon procedures engagements and Government Auditing Standards. The contracted CPA firm will prepare reports documenting all findings from the examinations, with final reports due by March 31, 2026. Buyer requires sealed proposals by June 23, 2025, with contract award by June 30, 2025.

• 6/23/2025 - Proposal Due Date
• 6/30/2025 - Contract Award Date
• 3/31/2026 - Final Report Deadline

• Firm must be in compliance with Chapter 542 of the Code of Iowa
• Firm must be independent of the cities to be examined
• Staff must have experience with governmental accounting and auditing

• Perform periodic examinations for four cities for 12 months ended March 31, 2025
• Conduct examinations in accordance with attestation standards and Government Auditing Standards
• Follow agreed-upon procedures program guide prepared by Office of Auditor of State
• Examine any separate Municipal Utilities established under Chapter 388
• Issue agreed-upon procedures reports for all cities by March 31, 2026
• Prepare electronic PDF copies of each report for submission
• Report all findings from the agreed-upon procedures engagement
• Submit detailed per diem statement identifying total cost and hours for each examination
• Perform additional follow-up procedures for cities with significant findings if requested
• Maintain working papers accessible to Auditor for five years after report issuance