The Auditor’s Office recently completed certification to the Iowa Department of Management for 49 local budgets for cities, schools, and other taxing bodies.  This is an annual event for our office.  The deadline for cities to submit their budgets is March 15th each year.  School districts must submit their budgets by April 15th.  There were no significant problems with any budget this year.

Pursuant to state law the Auditor’s Office is responsible for insuring that local governments follow proper procedures in adopting their budgets.  This includes the following:

Notices of Public Hearing Budget Estimates were lawfully published, notarized and filed proof was in evidence;

Budget hearing notices were published not less than 10 days nor more than 20 days before the budget hearing;

Adopted property taxes do not exceed the amounts published;

Adopted expenditures do not exceed the amounts published in each of several state defined program areas; and finally,

The electronically filed budget submitted by the local jurisdiction to the Department of Management matched the paper copy the local jurisdiction submitted to the Auditor’s Office.

Our office is not responsible for how local governments spend tax payer money.  We are responsible to insure that they gave notice to the public of what they plan for taxes and spending, gave notice to the public of when the public has the right to address local government about taxes and spending and finally that their budgets tax and spend no more than the amounts listed in their public notices.