Bill Text: IA SF2255 | 2017-2018 | 87th General Assembly | Enrolled

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Bill Title: A bill for an act relating to the auditor of state concerning legislative requests for auditor reviews, applications for certain city or township audits, and retention of certain repayments for auditor services. (Formerly SSB 3117.) Effective 7-1-18.

Spectrum: Committee Bill

Status: (Passed) 2018-03-28 - Signed by Governor. S.J. 812. [SF2255 Detail]

Download: Iowa-2017-SF2255-Enrolled.html

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Senate File 2255 - Enrolled




                              SENATE FILE       
                              BY  COMMITTEE ON STATE
                                  GOVERNMENT

                              (SUCCESSOR TO SSB
                                  3117)

                              (COMPANION TO HF 2226
                                  BY COMMITTEE ON STATE
                                  GOVERNMENT)
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                                   A BILL FOR
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                                       Senate File 2255

                             AN ACT
 RELATING TO THE AUDITOR OF STATE CONCERNING LEGISLATIVE
    REQUESTS FOR AUDITOR REVIEWS, APPLICATIONS FOR CERTAIN CITY
    OR TOWNSHIP AUDITS, AND RETENTION OF CERTAIN REPAYMENTS FOR
    AUDITOR SERVICES.

 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    Section 1.  NEW SECTION.  11.5C  Legislative request for
 auditor review == reimbursement.
    1.  The auditor of state, at the request of a member of the
 general assembly, may review the records covering the receipt
 and expenditure of state or federal funds by a state department
 to determine if the receipt and expenditure of those funds by
 the department is consistent with the laws, rules, regulations,
 and contractual agreements governing those funds.
    2.  If the state department that is the subject of the
 review is listed in section 11.5B, the state department shall
 reimburse the auditor of state for the cost of the review and
 any subsequent assistance provided by the auditor of state.
    Sec. 2.  Section 11.6, subsection 3, Code 2018, is amended
 to read as follows:
    3.  A township or city for which audits are not required
 under subsection 1 may contract with or employ the auditor
 of state or certified public accountants for an audit or
 examination of its financial transactions and condition of its
 funds. An audit is mandatory on Upon receipt of an application
 requesting an audit by one hundred or more taxpayers, or if
 there are fewer than six hundred sixty=seven taxpayers in the
 township or city, then by fifteen percent of the taxpayers, the
 township or city shall forward a copy of the application to the
 auditor of state for a determination of whether the auditor of
 state will require an audit or examination.  If the auditor of
 state determines that an examination may be conducted instead
 of an audit, the auditor of state shall determine the scope of
 the examination. Payment for the audit or examination shall be
 made from the proper public funds of the township or city.
    Sec. 3.  Section 11.21, Code 2018, is amended by adding the
 following new subsection:
    NEW SUBSECTION.  3.  Payments made by a political subdivision
 to the auditor of state under this section as a result of
 services performed by the auditor of state may be retained by
 the auditor of state in the fiscal year in which the payment is
 received and shall remain available for use in that fiscal year
 for the purposes of the auditor of state.


                                                                                            CHARLES SCHNEIDE


                                                                                            LINDA UPMEYER


                                                                                            W. CHARLES SMITH


                                                                                            KIM REYNOLDS

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