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 2548 increases the annual cap on fees collected by Iowa's Auditor of State from cities not required to undergo mandatory audits or fiscal examinations, raising it from $375,000 to $600,000. The fees, based on a city's budgeted gross expenditures (a sliding scale), must be paid by cities that don't need an audit or fiscal year exam. If fees exceed $600,000 in a fiscal year, the excess funds must be used to provide financial management training for city officials, either directly or through contracted organizations. The funds collected cannot revert to the general state fund and remain available for future training or examination purposes. This bill applies to fees collected starting July 1, 2026.