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.

HF 2473 increases the annual cap on fees collected by Iowa's Auditor of State from cities not required to have an audit or fiscal year examination from $375,000 to $600,000. The fee for each city is calculated using a sliding scale based on its budgeted gross expenditures. If total fees collected exceed $600,000 in a fiscal year, the excess must fund training for city officials on municipal financial management. The new fee structure applies to fiscal years beginning July 1, 2026.