Bill Text: IA HSB618 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to the establishment of periodic examination fees from certain cities by the auditor of state.
Spectrum: Committee Bill
Status: (N/A - Dead) 2020-02-18 - Committee report, recommending passage. H.J. 300. [HSB618 Detail]
Download: Iowa-2019-HSB618-Introduced.html
House
Study
Bill
618
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
AUDITOR
OF
STATE
BILL)
A
BILL
FOR
An
Act
relating
to
the
establishment
of
periodic
examination
1
fees
from
certain
cities
by
the
auditor
of
state.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
11.6,
subsection
11,
paragraph
a,
Code
1
2020,
is
amended
to
read
as
follows:
2
a.
The
auditor
of
state
shall
adopt
rules
in
accordance
with
3
chapter
17A
to
establish
and
collect
a
periodic
examination
fee
4
from
cities
that
are
not
required
to
have
an
audit
or
required
5
fiscal
year
examination
conducted
pursuant
to
subsection
1
6
during
a
fiscal
year.
Such
fees
are
due
on
March
31
each
year.
7
The
auditor
of
state
shall
base
the
fees
on
a
sliding
scale,
8
based
on
the
city’s
budgeted
gross
expenditures,
to
produce
9
total
revenue
of
not
more
than
three
hundred
seventy-five
six
10
hundred
thousand
dollars
for
each
fiscal
year.
However,
cities
11
that
pay
a
filing
fee
for
an
audit
or
examination
pursuant
to
12
subsection
10
during
the
fiscal
year
are
not
required
to
pay
13
the
examination
fee.
The
funds
collected
shall
be
maintained
14
in
a
segregated
account
for
use
by
the
office
of
the
auditor
of
15
state
in
performing
periodic
examinations
conducted
pursuant
16
to
subsection
1
.
However,
if
the
fees
collected
in
one
fiscal
17
year
exceed
three
hundred
seventy-five
six
hundred
thousand
18
dollars,
the
auditor
of
state
shall
apply
the
excess
funds
19
to
provide
training
to
city
officials
on
municipal
financial
20
management
or
shall
contract
with
a
qualified
organization
21
to
provide
such
training.
Notwithstanding
section
8.33
,
any
22
fees
collected
by
the
auditor
of
state
for
these
purposes
that
23
remain
unexpended
at
the
end
of
the
fiscal
year
shall
not
24
revert
to
the
general
fund
of
the
state
or
any
other
fund
but
25
shall
remain
available
for
use
for
the
following
fiscal
year
26
for
the
purposes
authorized
in
this
subsection
.
27
EXPLANATION
28
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
29
the
explanation’s
substance
by
the
members
of
the
general
assembly.
30
This
bill
concerns
the
authority
of
the
auditor
of
state
31
to
establish
a
periodic
examination
fee
to
be
collected
from
32
cities
that
are
not
otherwise
required
to
have
an
audit
or
33
required
fiscal
year
examination
conducted
during
a
fiscal
34
year.
The
bill
allows
the
auditor
to
base
the
fees
in
such
a
35
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manner
as
to
produce
total
revenue
of
not
more
than
$600,000
1
in
a
fiscal
year.
Current
law
only
allows
the
auditor
to
set
2
fees
that
generate
not
more
than
$375,000
in
total
revenue
3
in
a
fiscal
year.
Under
current
law,
any
moneys
received
4
in
a
fiscal
year
in
excess
of
the
revenue
cap
shall
be
used
5
to
provide
training
to
city
officials
on
municipal
financial
6
management.
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