Senate Study Bill 3038 - Introduced SENATE/HOUSE FILE _____ BY (PROPOSED AUDITOR OF STATE BILL) A BILL FOR An Act concerning reports of financial irregularities filed by 1 the state auditor with a county attorney. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5225XD (2) 86 ec/sc

S.F. _____ H.F. _____ Section 1. Section 11.53, Code 2016, is amended to read as 1 follows: 2 11.53 Report filed with county attorney. 3 If an audit or examination discloses any significant 4 irregularity in the collection or disbursement of public funds, 5 in the abatement of taxes, or other findings the auditor 6 believes represent significant noncompliance, a copy of the 7 report shall be filed with the county attorney, and it shall be 8 the county attorney’s duty to cooperate with the state auditor, 9 and, in proper cases, with the attorney general, to secure the 10 correction of the irregularity. 11 EXPLANATION 12 The inclusion of this explanation does not constitute agreement with 13 the explanation’s substance by the members of the general assembly. 14 This bill provides that an audit or examination that 15 discloses any irregularity in the collection or disbursement 16 of public funds shall be filed with the county attorney if the 17 irregularity is significant. 18 -1- LSB 5225XD (2) 86 ec/sc 1/ 1