Municipalities When engaging Gardiner Thomsen to perform an audit, our clients not only obtain professionals who are experienced in governmental auditing, but the peace of mind of having professionals who are familiar with producing a report that meets all governmental rules and compliance regulations. Individual partners and members of our staff have impressive accomplishments in the governmental area and have devoted a substantial amount of their careers to serving Iowa municipalities by conducting audits and assessing their internal controls, policies and procedures. Their knowledge and experience, along with continued education, ensures that your audit will be conducted according to the many requirements imposed by various associations and governmental legislation.