Bill Text: IA HF647 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act relating to state finances by prescribing the day on which certain transfers and deposits into and from the general fund of the state shall be made by certain state agencies and amending the duties of the auditor of state with regard to audit and examination reports. (Formerly HSB 198.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2018-01-08 - Rereferred to Appropriations. H.J. 20. [HF647 Detail]
Download: Iowa-2017-HF647-Introduced.html
House File 647 - Introduced HOUSE FILE BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO HSB 198) A BILL FOR 1 An Act relating to state finances by prescribing the day on 2 which certain transfers and deposits into and from the 3 general fund of the state shall be made by certain state 4 agencies and amending the duties of the auditor of state 5 with regard to audit and examination reports. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 2681HV (1) 87 mm/rj PAG LIN 1 1 Section 1. FINDINGS. The general assembly finds that it 1 2 is the policy of this state to provide for a reliable and 1 3 accurate accounting, estimation, and historical comparison 1 4 of state funds and revenues on a periodic basis and that 1 5 the provisions of this Act will further that policy goal by 1 6 fostering predictable and consistent transfers of moneys from 1 7 and between state agencies and funds. 1 8 Sec. 2. Section 11.4, subsection 1, Code 2017, is amended by 1 9 adding the following new paragraph: 1 10 NEW PARAGRAPH. 0e. With regard to an audit or 1 11 examination of the department of revenue or the department 1 12 of administrative services, the auditor's opinion, after 1 13 considering the best practices and long=term operations of the 1 14 department of revenue and the department of administrative 1 15 services, as to whether the pace at which individual and 1 16 corporate income tax, franchise tax, and sales and use tax 1 17 refunds were processed and paid during a fiscal year by the 1 18 department of revenue was appropriate, and as to whether the 1 19 fiscal year to which such refunds were accrued and attributed 1 20 by the department of administrative services was appropriate, 1 21 or whether a deviation from the best practices and long=term 1 22 operations of one or more department exists. If a deviation 1 23 is found to exist, the auditor shall include the auditor's 1 24 opinion, if any, as to the reason for the deviation. 1 25 Sec. 3. Section 123.17, subsection 2, Code 2017, is amended 1 26 to read as follows: 1 27 2. a. The director of the department of administrative 1 28 services shallperiodicallytransfer monthly from the beer 1 29 and liquor control fund to the general fund of the state 1 30 those revenues of the division which are not necessary for 1 31 the purchase of liquor for resale by the division, or for 1 32 remittances to local authorities or other sources as required 1 33 by this chapter, or for other obligations and expenses of the 1 34 division which are paid from such fund. The director shall 1 35 transfer such amounts on the eighth day of each month or, if 2 1 such day falls on a weekend or a holiday, the next succeeding 2 2 business day. The director shall not transfer amounts on any 2 3 other day unless the director determines that extraordinary 2 4 circumstances exist. 2 5 b. All moneys received by the division from the issuance of 2 6 vintner's certificates of compliance and wine permits shall be 2 7 transferred by the director of the department of administrative 2 8 services to the general fund of the state monthly on the 2 9 eighth day of the month or, if such day falls on a weekend or 2 10 a holiday, the next succeeding business day. The director 2 11 shall not transfer amounts on any other day unless the director 2 12 determines that extraordinary circumstances exist. 2 13 Sec. 4. Section 298.14, unnumbered paragraph 2, Code 2017, 2 14 is amended to read as follows: 2 15 A school district income surtax fund is created in the 2 16 office of treasurer of state. Income surtaxes collected by 2 17 the department of revenue under sections 257.21, 257.29, 2 18 and 298.2 and section 442.15, Code 1989, shall be deposited 2 19 in the school district income surtax fund to the credit of 2 20 each school district. A separate accounting of each surtax, 2 21 by school district, shall be maintained. Deposits into the 2 22 school district income surtax fund during any month shall be 2 23 made on the twentieth day of the month or, if such day falls 2 24 on a weekend or a holiday, the next succeeding business day. 2 25 Deposits shall not be made into the school district income 2 26 surtax fund on any other day unless the director of revenue 2 27 determines that extraordinary circumstances exist. 2 28 Sec. 5. Section 421.17, subsections 22, 23, and 24, Code 2 29 2017, are amended to read as follows: 2 30 22. To employ collection agencies, within or without 2 31 the state, to collect delinquent taxes, including penalties 2 32 and interest, administered by the department or delinquent 2 33 accounts, charges, loans, fees, or other indebtedness due 2 34 the state or any state agency, that have formal agreements 2 35 with the department for central debt collection where the 3 1 director finds that departmental personnel are unable to 3 2 collect the delinquent accounts, charges, loans, fees, or 3 3 other indebtedness because of a debtor's location outside 3 4 the state or for any other reason. Fees for services, 3 5 reimbursement, or other remuneration, including attorney fees, 3 6 paid to collection agencies shall be based upon the amount 3 7 of tax, penalty, and interest or debt actually collected and 3 8 shall be paid only after the amount of tax, penalty, and 3 9 interest or debt is collected. All funds collected must be 3 10 remitted in full to the department within thirty days from 3 11 the date of collection from a debtor or in a lesser time as 3 12 the director prescribes. The funds shall be applied toward 3 13 the debtor's account and handled as are funds received by 3 14 other means. An amount is appropriated from the amount of 3 15 tax, penalty, and interest, delinquent accounts, charges, 3 16 loans, fees, or other indebtedness actually collected by the 3 17 collection agency sufficient to pay all fees for services, 3 18 reimbursement, or other remuneration pursuant to a contract 3 19 with a collection agency under this subsection. Transfers or 3 20 remittances from the general fund of the state for purposes 3 21 of the payment of such fees during any month shall be made 3 22 on the twentieth day of the month or, if such day falls on 3 23 a weekend or a holiday, the next succeeding business day. 3 24 Transfers or remittances shall not be made on any other day 3 25 unless the director determines that extraordinary circumstances 3 26 exist. A collection agency entering into a contract with the 3 27 department for the collection of delinquent taxes, penalties, 3 28 and interests, delinquent accounts, charges, loans, fees, or 3 29 other indebtedness pursuant to this subsection is subject to 3 30 the requirements and penalties of the confidentiality laws of 3 31 this state regarding tax or indebtedness information. 3 32 23. To develop, modify, or contract with vendors to create 3 33 or administer systems or programs which identify nonfilers of 3 34 returns or nonpayers of taxes administered by the department 3 35 and to identify and prevent the issuance of fraudulent or 4 1 erroneous refunds. Fees for services, reimbursements, 4 2 costs incurred by the department, or other remuneration 4 3 may be funded from the amount of tax, penalty, or interest 4 4 actually collected and shall be paid only after the amount 4 5 is collected. An amount is appropriated from the amount 4 6 of tax, penalty, and interest actually collected, not to 4 7 exceed the amount collected, which is sufficient to pay for 4 8 services, reimbursement, costs incurred by the department, or 4 9 other remuneration pursuant to this subsection. Transfers or 4 10 remittances from the general fund of the state for purposes of 4 11 the payment of such fees or costs during any month shall be 4 12 made on the twentieth day of the month or, if such day falls 4 13 on a weekend or a holiday, the next succeeding business day. 4 14 Transfers or remittances shall not be made on any other day 4 15 unless the director determines that extraordinary circumstances 4 16 exist. Vendors entering into a contract with the department 4 17 pursuant to this subsection are subject to the requirements and 4 18 penalties of the confidentiality laws of this state regarding 4 19 tax information. The director shall report annually to the 4 20 legislative services agency and the chairpersons and ranking 4 21 members of the ways and means committees on the amount of costs 4 22 incurred and paid during the previous fiscal year pursuant 4 23 to this subsection and the incidence of refund fraud and the 4 24 costs incurred and amounts prevented from issuance during the 4 25 previous fiscal year pursuant to this subsection. 4 26 24. To enter into agreements or compacts with remote 4 27 sellers, retailers, or third=party providers for the voluntary 4 28 collection of Iowa sales or use taxes attributable to sales 4 29 into Iowa. The director has the authority to enter into 4 30 and perform all duties required of the office of director 4 31 by multistate agreements or compacts that provide for the 4 32 collection of sales and use taxes, including joint audits 4 33 with other states or audits on behalf of other states. 4 34 The agreements or compacts shall generally conform to the 4 35 provisions of Iowa sales and use tax statutes. All fees for 5 1 services, reimbursements, remuneration, incentives, and costs 5 2 incurred by the department associated with these agreements 5 3 or compacts may be paid or reimbursed from the additional 5 4 revenue generated. An amount is appropriated from amounts 5 5 generated to pay or reimburse all costs associated with this 5 6 subsection. Transfers or remittances from the general fund of 5 7 the state for purposes of the payment of such fees or costs 5 8 during any month shall be made on the twentieth day of the 5 9 month or, if such day falls on a weekend or a holiday, the 5 10 next succeeding business day. Transfers or remittances shall 5 11 not be made on any other day unless the director determines 5 12 that extraordinary circumstances exist. Persons entering into 5 13 an agreement or compact with the department pursuant to this 5 14 subsection are subject to the requirements and penalties of the 5 15 confidentiality laws of this state regarding tax information. 5 16 Notwithstanding any other provisions of law, the contract, 5 17 agreement, or compact shall provide for the registration, 5 18 collection, report, and verification of amounts subject to this 5 19 subsection. 5 20 Sec. 6. Section 422.16, subsection 2, Code 2017, is amended 5 21 by adding the following new paragraph: 5 22 NEW PARAGRAPH. e. A withholding agent that is a state 5 23 agency or department and that withholds more than five thousand 5 24 dollars in a semimonthly period shall deposit such required 5 25 semimonthly deposit amounts on the tenth day of the month and 5 26 the twenty=fifth day of the month or, if such day falls on a 5 27 weekend or a holiday, the next succeeding business day, and 5 28 shall not deposit semimonthly withholding amounts with the 5 29 department on any other day unless the director determines that 5 30 extraordinary circumstances exist. 5 31 Sec. 7. Section 422.16A, Code 2017, is amended to read as 5 32 follows: 5 33 422.16A Job training withholding == certification and 5 34 transfer. 5 35 Upon the completion by a business of its repayment 6 1 obligation for a training project funded under chapter 260E, 6 2 including a job training project funded under section 15A.8 6 3 or repaid in whole or in part by the supplemental new jobs 6 4 credit from withholding under section 15A.7 or section 15E.197, 6 5 Code 2014, the sponsoring community college shall report to 6 6 the economic development authority the amount of withholding 6 7 paid by the business to the community college during the 6 8 final twelve months of withholding payments. The economic 6 9 development authority shall notify the department of revenue 6 10 of that amount. The department shall credit to the workforce 6 11 development fund account established in section 15.342A 6 12 twenty=five percent of that amounteach quarterfour times per 6 13 year for a period of ten years. The department shall credit 6 14 such amounts on October 20, December 20, March 20, and June 20 6 15 or, if one of those days falls on a weekend or a holiday, on 6 16 the next succeeding business day. The department shall not 6 17 credit amounts on any other day unless the director determines 6 18 that extraordinary circumstances exist. If the amount of 6 19 withholding from the business or employer is insufficient, 6 20 the department shall prorate the quarterly amount credited to 6 21 the workforce development fund account. The maximum amount 6 22 from all employers which shall be transferred to the workforce 6 23 development fund account in any year is six million dollars. 6 24 Sec. 8. Section 422.69, subsection 1, Code 2017, is amended 6 25 to read as follows: 6 26 1. All fees, taxes, interest, and penalties imposed under 6 27 this chapter shall be paid to the department in the form of 6 28 remittances payable to the state treasurer and the department 6 29 shall transmit each payment daily to the state treasurer. The 6 30 department shall transmit withholding amounts considered to 6 31 be timely paid to the department pursuant to section 422.16 6 32 no later than one business day following the due date of the 6 33 withholding amount. 6 34 Sec. 9. Section 422D.3, unnumbered paragraph 4, Code 2017, 6 35 is amended to read as follows: 7 1 The director, in consultation with local officials, shall 7 2 collect and account for a local income surtax and any interest 7 3 and penalties. The director shall credit local income surtax 7 4 receipts and any interest and penalties collected from returns 7 5 filed on or before November 1 of the calendar year following 7 6 the tax year for which the local income surtax is imposed to 7 7 a "local income surtax fund" established in the department of 7 8 revenue. The director shall credit such amounts during any 7 9 month on the twentieth day of the month or, if such day falls on 7 10 a weekend or a holiday, on the next succeeding business day. 7 11 The director shall not credit amounts on any other day unless 7 12 the director determines that extraordinary circumstances exist. 7 13 All local income surtax receipts and any interest and penalties 7 14 received or refunded from returns filed after November 1 of the 7 15 calendar year following the tax year for which the local income 7 16 surtax is imposed shall be deposited in or withdrawn from the 7 17 state general fund and shall be considered part of the cost of 7 18 administering the local income surtax. 7 19 Sec. 10. Section 423.2, subsection 11, Code 2017, is amended 7 20 by adding the following new paragraph: 7 21 NEW PARAGRAPH. c. Notwithstanding any other provision of 7 22 law to the contrary, the department shall transfer amounts 7 23 during any month from the general fund of the state pursuant 7 24 to paragraph "b" to the local sales and services tax fund 7 25 created in section 423B.6, the natural resources and outdoor 7 26 recreation trust fund created in section 461.31, the secure an 7 27 advanced vision for education fund created in section 423F.2, 7 28 the baseball and softball complex sales tax rebate fund created 7 29 in section 423.4, subsection 10, paragraph "e", the state 7 30 reinvestment district fund created in section 15J.6, the sales 7 31 tax increment fund created in section 418.12, and the raceway 7 32 facility tax rebate fund created in section 423.4, subsection 7 33 11, paragraph "e", on the twentieth day of the month or, if such 7 34 day falls on a weekend or a holiday, on the next succeeding 7 35 business day. The department shall not transfer amounts on any 8 1 other day unless the director determines that extraordinary 8 2 circumstances exist. 8 3 Sec. 11. NEW SECTION. 423.32A Transmittance of sales and 8 4 use tax revenues. 8 5 The department shall transmit all fees, taxes, interest, 8 6 and penalties imposed under this chapter and received by the 8 7 department for deposit into the general fund of the state 8 8 pursuant to section 423.2, subsection 11, or section 423.43, 8 9 subsection 1, daily to the state treasurer for such deposit. 8 10 The department shall transmit sales and use tax deposit amounts 8 11 that are timely paid to the department pursuant to sections 8 12 423.31 and 423.32 and that are to be deposited in the general 8 13 fund of the state pursuant to section 423.2, subsection 11, or 8 14 section 423.43, subsection 1, to the state treasurer no later 8 15 than one business day following the due date of the deposit 8 16 amount. 8 17 Sec. 12. Section 423A.6, subsections 2 and 3, Code 2017, are 8 18 amended to read as follows: 8 19 2. If a reinvestment district is established under chapter 8 20 15J, beginning the first day of the calendar quarter beginning 8 21 on the reinvestment district's commencement date, the director 8 22 of revenue shall, subject to remittance limitations established 8 23 by the economic development authority board pursuant to section 8 24 15J.4, subsection 3, transfer from the general fund of the 8 25 state to a district account created in the state reinvestment 8 26 district fund for each reinvestment district established under 8 27 chapter 15J, the amount of the new state hotel and motel tax 8 28 revenue, determined in section 15J.5, subsection 2, paragraph 8 29 "b", in the district. Such transfers shall cease pursuant 8 30 to section 15J.8. The director shall make such transfers 8 31 during any month on the twentieth day of the month or, if such 8 32 day falls on a weekend or a holiday, on the next succeeding 8 33 business day. The director shall not transfer amounts on any 8 34 other day unless the director determines that extraordinary 8 35 circumstances exist. 9 1 3. The director of revenue, in consultation with local 9 2 officials, shall collect and account for a local hotel and 9 3 motel tax and shall credit all revenues to the local transient 9 4 guest tax fund created in section 423A.7. Local authorities 9 5 shall not require any tax permit not required by the director 9 6of revenue. The director shall credit such amounts during any 9 7 month on the twentieth day of the month or, if such day falls on 9 8 a weekend or a holiday, on the next succeeding business day. 9 9 The director shall not credit amounts on any other day unless 9 10 the director determines that extraordinary circumstances exist. 9 11 Sec. 13. Section 556.18, subsections 1 and 3, Code 2017, are 9 12 amended to read as follows: 9 13 1. Except as provided in subsection 3, all funds received 9 14 under this chapter, including the proceeds from the sale of 9 15 abandoned property under section 556.17, shall be deposited 9 16quarterlyfour times per year by the treasurer of state in 9 17 the general fund of the state on October 20, December 20, 9 18 March 20, and June 20 or, if one of those days falls on a 9 19 weekend or a holiday, on the next succeeding business day. The 9 20 treasurer of state shall not deposit amounts on any other day 9 21 unless the treasurer of state determines that extraordinary 9 22 circumstances exist. However, the treasurer of state shall 9 23 retain in a separate trust fund a sufficient amount from which 9 24 the treasurer of state shall make prompt payment of claims duly 9 25 allowed under section 556.20. Before making the deposit, the 9 26 treasurer of state shall record the name and last known address 9 27 of each person appearing from the holders' reports to be 9 28 entitled to the abandoned property and the name and last known 9 29 address of each insured person or annuitant, and with respect 9 30 to each policy or contract listed in the report of a life 9 31 insurance corporation, its number, the name of the corporation, 9 32 and the amount due. The record shall be available for public 9 33 inspection at all reasonable business hours. 9 34 3. The treasurer of state shall annually credit on January 9 35 20 all moneys received under section 556.4 to the general 10 1 fund of the state. If January 20 falls on a weekend or a 10 2 holiday, the moneys shall be credited on the next succeeding 10 3 business day. The treasurer of state shall not credit moneys 10 4 on any other day unless the treasurer of state determines 10 5 that extraordinary circumstances exist. Moneys credited to 10 6 the general fund of the state pursuant to this subsection are 10 7 subject to the requirements of subsections 1 and 2 and section 10 8 8.60. 10 9 EXPLANATION 10 10 The inclusion of this explanation does not constitute agreement with 10 11 the explanation's substance by the members of the general assembly. 10 12 This bill relates to state finances, and includes findings. 10 13 Current law requires certain revenues and other moneys to be 10 14 deposited in or withdrawn from the general fund of the state 10 15 (general fund) by certain state agencies, but does not dictate 10 16 the day on which such deposits or withdrawals are made. The 10 17 bill provides a day or days on which certain deposits or 10 18 withdrawals must be made. 10 19 The bill provides that beer and liquor revenues and 10 20 vintner's certificate and wine permit revenues required under 10 21 Code section 123.17 to be transferred by the department of 10 22 administrative services (DAS) from the beer and liquor control 10 23 fund to the general fund shall be transferred monthly on the 10 24 eighth day of the month, or the next succeeding business day if 10 25 the eighth day falls on a weekend or holiday. Transfers on any 10 26 other day are prohibited unless the director of DAS determines 10 27 extraordinary circumstances exist. 10 28 The bill provides that deposits and credits by the 10 29 department of revenue (DOR) of school district and emergency 10 30 medical services income surtax revenues into the school 10 31 district income surtax fund as required by Code section 298.14 10 32 and the local income surtax fund as required by Code section 10 33 422D.3 shall be made on the 20th day of a month, or the next 10 34 succeeding business day if the 20th day falls on a weekend 10 35 or holiday. Deposits and credits shall not be made on any 11 1 other day unless the director of DOR determines extraordinary 11 2 circumstances exist. 11 3 Current law in Code section 421.17 allows DOR to contract 11 4 with third=party vendors for the collection of taxes and other 11 5 amounts, and from those collections current law provides for 11 6 several appropriations to DOR of amounts sufficient to pay 11 7 for the third=party vendor services. The bill provides that 11 8 transfers or remittances from the general fund for the payment 11 9 of the services shall be made on the 20th day of the month, 11 10 or the next succeeding business day if the 20th day falls on 11 11 a weekend or holiday. Transfers shall not be made on any 11 12 other day unless the director of DOR determines extraordinary 11 13 circumstances exist. 11 14 The bill provides that moneys credited by DOR from the 11 15 general fund to the workforce development fund account 11 16 established in Code section 15.342A shall be credited on 11 17 October 20, December 20, March 20, and June 20, or on the 11 18 next succeeding business day if one of those days falls on 11 19 a weekend or holiday. The director of DOR shall not credit 11 20 amounts on any other day unless the director of DOR determines 11 21 extraordinary circumstances exist. 11 22 The bill provides that sales and use tax revenues received 11 23 by DOR for deposit in the general fund shall be transmitted 11 24 daily to the treasurer of state for such deposit, and further 11 25 provides that sales and use tax deposit amounts that are timely 11 26 paid by taxpayers to DOR shall be transmitted by DOR to the 11 27 treasurer of state no later than one business day following the 11 28 due date of the deposit amount. 11 29 Current law in Code section 423.3(11)(b) provides for 11 30 several transfers of sales and use tax revenues by DOR from 11 31 the general fund to various other funds for various purposes, 11 32 including a local option sales tax fund, the natural resources 11 33 and outdoor recreation trust fund, the secure an advanced 11 34 vision for education fund, a baseball and softball complex 11 35 sales tax rebate fund, a reinvestment district fund, a flood 12 1 mitigation program fund, and a raceway facility tax rebate 12 2 fund. The bill provides that these transfers shall be made on 12 3 the 20th day of the month, or on the next succeeding business 12 4 day if the 20th day falls on a weekend or holiday. Transfers 12 5 shall not be made on any other day unless the director of DOR 12 6 determines extraordinary circumstances exist. 12 7 Current law in Code section 423A.6 provides for several 12 8 transfers of hotel and motel tax revenues by DOR from the 12 9 general fund to various other funds for various purposes, 12 10 including a reinvestment district fund and a local hotel and 12 11 motel tax fund. The bill provides that these transfers shall 12 12 be made on the 20th day of the month, or on the next succeeding 12 13 business day if the 20th day falls on a weekend or holiday. 12 14 Transfers shall not be made on any other day unless the 12 15 director of DOR determines extraordinary circumstances exist. 12 16 Current law in Code section 556.18 requires the treasurer 12 17 of state to transfer unclaimed property funds received by the 12 18 treasurer quarterly to the general fund. The bill requires 12 19 such transfers to be made four times per year on October 20, 12 20 December 20, March 20, and June 20, or on the next succeeding 12 21 business day if one of those dates falls on a weekend or 12 22 holiday. Transfers shall not be made on any other day unless 12 23 the treasurer of state determines extraordinary circumstances 12 24 exist. Current law further provides that certain unclaimed 12 25 deposits and refunds held by utilities shall be annually 12 26 credited by the treasurer of state to the general fund. The 12 27 bill requires such annual credits to be made on January 20, 12 28 or on the next succeeding business day if January 20 falls 12 29 on a weekend or holiday. The treasurer of state shall not 12 30 credit amounts on any other day unless the treasurer of state 12 31 determines extraordinary circumstances exist. 12 32 Current law requires employers (withholding agents) to 12 33 withhold income tax from employees and remit that tax to DOR 12 34 at varying frequencies depending on the total amount withheld 12 35 by the employer. The bill requires a withholding agent that 13 1 is a state agency or department and that withholds more than 13 2 $5,000 from employees in a semimonthly period (semimonthly 13 3 depositor) to deposit such required semimonthly deposit amounts 13 4 with DOR on the 10th day and 25th day of the month, or on the 13 5 next succeeding business day if such day falls on a weekend or 13 6 holiday. Such agencies or departments shall not deposit these 13 7 withholding amounts on any other day unless the director of DOR 13 8 determines extraordinary circumstances exist. 13 9 Furthermore, the bill requires withholding amounts that 13 10 are timely paid by any withholding agent to be transmitted by 13 11 DOR to the treasurer of state no later than one business day 13 12 following the due date of the withholding amount. 13 13 Finally, Code section 11.4 requires the auditor of state 13 14 to file written reports following all audits and examinations 13 15 and requires such reports to include certain information or 13 16 opinions. The bill adds a requirement that the auditor of 13 17 state, when auditing or examining DOR or DAS, include in the 13 18 report the auditor's opinion, after considering the best 13 19 practices and long=term operations of each department, as to 13 20 whether the pace at which certain tax refunds were processed 13 21 and paid during a fiscal year by DOR was appropriate, and as 13 22 to whether the fiscal year to which such refunds were accrued 13 23 and attributed by DAS was appropriate, or whether a deviation 13 24 from the best practices and long=term operations of one or 13 25 more department exists. If a deviation is found to exist, the 13 26 auditor shall include the auditor's opinion, if any, as to the 13 27 reason for the deviation. LSB 2681HV (1) 87 mm/rj
