A bill for an act relating to the determination and collection of certain fees by the auditor of state and the provision of municipal financial management training, and including applicability provisions.

This bill increases the annual cap on periodic examination fees collected by Iowa's auditor of state from $375,000 to $600,000. Cities not required to have an audit or fiscal examination will pay fees based on their budgeted spending (a sliding scale), with the new cap allowing higher total revenue. If fees exceed $600,000 in a fiscal year, the auditor must use the excess to provide or contract for municipal financial management training for city officials. The bill affects cities meeting the specified fee-exempt criteria and applies to fees collected starting July 1, 2026.