State of Iowa: Single Audit Reports and Findings
State of Iowa's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 31, 2026; the auditor observed on that filing is Office of Auditor of State. It reported 9 findings. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; State of Iowa is recorded in DES MOINES, Iowa under EIN 420933966, and the Clearinghouse records it as a state government entity. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $13,602,870,863 | $750,000 | Office of Auditor of State | Unmodified | 9 | SD | 2025-06-GSAFAC-0000406236 |
| 2024 | 2024-06-30 | $13,185,603,537 | $750,000 | Office of Auditor of State | Unmodified | 20 | SD | 2024-06-GSAFAC-0000358051 |
| 2023 | 2023-06-30 | $11,778,896,590 | $750,000 | Office of Auditor of State | Unmodified | 12 | MW / SD | 2023-06-GSAFAC-0000042902 |
| 2022 | 2022-06-30 | $12,410,446,674 | $750,000 | Office of Auditor of State | Unmodified | 15 | MW / SD | 2022-06-GSAFAC-0000000532 |
| 2021 | 2021-06-30 | $14,199,962,479 | $750,000 | Office of Auditor of State | Unmodified | 14 | SD | 2021-06-CENSUS-0000143605 |
| 2020 | 2020-06-30 | $12,308,343,535 | $750,000 | Office of Auditor of State | Unmodified | 12 | SD | 2020-06-CENSUS-0000143605 |
| 2019 | 2019-06-30 | $9,276,869,997 | $750,000 | Office of Auditor of State | Unmodified | 7 | SD | 2019-06-CENSUS-0000143605 |
| 2018 | 2018-06-30 | $8,927,017,827 | $750,000 | Office of Auditor of State | Unmodified | 10 | SD | 2018-06-CENSUS-0000143605 |
| 2017 | 2017-06-30 | $8,472,660,786 | $750,000 | Office of Auditor of State | Unmodified | 6 | SD | 2017-06-CENSUS-0000143605 |
| 2016 | 2016-06-30 | $8,719,003,721 | $750,000 | Iowa Auditor of State | Unmodified | 7 | SD | 2016-06-CENSUS-0000143605 |
When is the next single audit due?
If State of Iowa is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | GRANTS TO STATES FOR MEDICAID | $6,482,717,829 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $1,820,983,197 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $765,869,939 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $648,398,118 | No |
| 10.551 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $541,404,673 | No |
| 17.225 | UNEMPLOYMENT INSURANCE | $531,762,400 | Yes |
| 21.027 | COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $357,454,935 | Yes |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $243,679,353 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $162,876,231 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $129,890,018 | No |
| 97.036 | COVID-19, DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $113,401,830 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $113,128,176 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $111,139,570 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $83,684,413 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $75,901,719 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $62,860,430 | Yes |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $58,802,165 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $52,850,651 | No |
| 12.401 | NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS | $48,896,269 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $47,076,518 | No |
| 93.659 | ADOPTION ASSISTANCE | $46,604,323 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $41,287,661 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $39,925,214 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $35,770,830 | No |
| 96.001 | SOCIAL SECURITY DISABILITY INSURANCE | $34,423,833 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Reporting (L) | Other | No |
| 2025-002 | Reporting (L) | Other | No |
| 2025-003 | Reporting (L) | Other | Yes |
| 2025-004 | Reporting (L) | Other | Yes |
| 2025-005 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-006 | Cash management (C) | Significant deficiency | Yes |
| 2025-007 | Reporting (L) | Significant deficiency | Yes |
| 2025-008 | Allowable costs / cost principles (B) | Significant deficiency | Yes |
| 2025-009 | Reporting (L) | Other | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits State of Iowa now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “State of Iowa Single Audit FY2025.” https://getauditradar.com/single-audits/ia/state-of-iowa-420933966/. Data as of 2026-11-06.