357H.9A Annual financial report — audit.
1. Not later than December 1 of each year on forms and pursuant to the instructions prescribed by the department of management, the board of trustees shall file with the county auditor an annual financial report showing the rural improvement zone’s financial condition as of June 30 and the results of operations for the year then ended.
2. A rural improvement zone is subject to annual audit by the auditor of state. In lieu of an audit by the auditor of state, the rural improvement zone may contract with or employ a certified public accountant to conduct the audit pursuant to the applicable terms and conditions prescribed by sections 11.6, 11.14, 11.19, and 11.41. The audit format shall be as prescribed by the auditor of state. The rural improvement zone shall pay all expenses incurred by the auditor of state in conducting an audit under this section.
2015 Acts, ch 97, §11
Structure Iowa Code
Chapter 357H - RURAL IMPROVEMENT ZONES
Section 357H.1 - Rural improvement zones — definitions.
Section 357H.2 - Petition for public hearing.
Section 357H.3 - Time of public hearing.
Section 357H.4 - Hearing on petition — action by board.
Section 357H.5 - Election of candidates for trustees.
Section 357H.6 - Trustees — terms and qualifications.
Section 357H.7 - Board of trustees — power.
Section 357H.8 - Certificates, contracts, and other obligations — standby tax.
Section 357H.9 - Incremental property taxes.
Section 357H.9A - Annual financial report — audit.