81—21.2 (11) Periodic examination fee. A periodic examination fee, as provided for under 2012 Iowa Acts, chapter 1107, section 2, shall be paid annually by cities that do not otherwise have an audit or fiscal year examination conducted pursuant to Iowa Code section 11.6, subsection 1 or subsection 3, during a fiscal year.
	 21.2(1) The fee shall be remitted according to a fee schedule using four strata based on the budgeted expenditures of the original certified budget of the governmental subdivision for the fiscal year.
	 21.2(2) The designated strata and applicable fees are as follows:

Budgeted Expenditures
in Thousands of Dollars	 	Fee
Amount	
Under 50	 	$	100	
At least 50 but less than 300	 	$	475	
At least 300 but less than 600	 	$	900	
600 or more	 	$1,200	
	 21.2(3) The fee shall be remitted to the office of auditor of state on or before March 31 each year.
This rule is intended to implement 2012 Iowa Acts, chapter 1107, section 2.
[ARC 1023C, IAB 9/18/13, effective 10/23/13]