Bill Text: IA SSB3117 | 2017-2018 | 87th General Assembly | Introduced
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.
Spectrum: Committee Bill
Status: (N/A - Dead) 2018-01-31 - Subcommittee Meeting: 02/01/2018 2:00PM RM 319.4 (Crow's Nest) [SSB3117 Detail]
Download: Iowa-2017-SSB3117-Introduced.html
Senate
Study
Bill
3117
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
AUDITOR
OF
STATE
BILL)
A
BILL
FOR
An
Act
relating
to
the
auditor
of
state
concerning
legislative
1
requests
for
auditor
reviews,
applications
for
certain
city
2
or
township
audits,
and
retention
of
certain
repayments
for
3
auditor
services.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
NEW
SECTION
.
11.5C
Legislative
request
for
1
auditor
review
——
reimbursement.
2
1.
The
auditor
of
state,
at
the
request
of
a
member
of
the
3
general
assembly,
may
review
the
records
covering
the
receipt
4
and
expenditure
of
state
or
federal
funds
by
a
state
department
5
to
determine
if
the
receipt
and
expenditure
of
those
funds
by
6
the
department
is
consistent
with
the
laws,
rules,
regulations,
7
and
contractual
agreements
governing
those
funds.
8
2.
a.
If
the
state
department
that
is
the
subject
of
the
9
review
is
listed
in
section
11.5B,
the
state
department
shall
10
reimburse
the
auditor
of
state
for
the
cost
of
the
review
and
11
any
subsequent
assistance
provided
by
the
auditor
of
state.
12
b.
If
the
state
department
that
is
the
subject
of
the
review
13
is
not
listed
in
section
11.5B,
the
cost
of
the
review
and
any
14
subsequent
assistance
provided
by
the
auditor
of
state
may
be
15
paid
as
an
expense
from
the
appropriations
addressed
in
section
16
7D.29,
if
authorized
by
the
executive
council.
17
Sec.
2.
Section
11.6,
subsection
3,
Code
2018,
is
amended
18
to
read
as
follows:
19
3.
A
township
or
city
for
which
audits
are
not
required
20
under
subsection
1
may
contract
with
or
employ
the
auditor
21
of
state
or
certified
public
accountants
for
an
audit
or
22
examination
of
its
financial
transactions
and
condition
of
its
23
funds.
An
audit
is
mandatory
on
Upon
receipt
of
an
application
24
requesting
an
audit
by
one
hundred
or
more
taxpayers,
or
if
25
there
are
fewer
than
six
hundred
sixty-seven
taxpayers
in
the
26
township
or
city,
then
by
fifteen
percent
of
the
taxpayers
,
the
27
township
or
city
shall
forward
a
copy
of
the
application
to
the
28
auditor
of
state
for
a
determination
of
whether
the
auditor
of
29
state
will
require
an
audit
or
examination
.
If
the
auditor
of
30
state
determines
that
an
examination
may
be
conducted
instead
31
of
an
audit,
the
auditor
of
state
shall
determine
the
scope
of
32
the
examination.
Payment
for
the
audit
or
examination
shall
be
33
made
from
the
proper
public
funds
of
the
township
or
city.
34
Sec.
3.
Section
11.21,
Code
2018,
is
amended
by
adding
the
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following
new
subsection:
1
NEW
SUBSECTION
.
3.
Payments
made
by
a
political
subdivision
2
to
the
auditor
of
state
under
this
section
as
a
result
of
3
services
performed
by
the
auditor
of
state
may
be
retained
by
4
the
auditor
of
state
in
the
fiscal
year
in
which
the
payment
is
5
received
and
shall
remain
available
for
use
in
that
fiscal
year
6
for
the
purposes
of
the
auditor
of
state.
7
EXPLANATION
8
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
9
the
explanation’s
substance
by
the
members
of
the
general
assembly.
10
This
bill
concerns
the
auditor
of
state.
11
New
Code
section
11.5C
provides
that
the
auditor
of
state,
at
12
the
request
of
a
member
of
the
general
assembly,
may
conduct
13
a
review
concerning
the
receipt
and
expenditure
of
state
or
14
federal
funds
provided
to
a
state
department.
Costs
for
the
15
review
shall
be
reimbursed
by
the
applicable
department
if
the
16
department
is
listed
as
a
department
required
to
reimburse
17
costs
under
Code
section
11.5B.
If
the
department
is
not
18
required
to
reimburse
costs
under
Code
section
11.5B,
the
19
auditor
may
request
reimbursement
of
the
cost
as
an
expense
20
from
the
appropriations
addressed
in
Code
section
7D.29,
if
21
authorized
by
the
executive
council.
22
Code
section
11.6(3),
concerning
an
application
by
taxpayers
23
for
an
audit
for
a
city
or
township
not
otherwise
required
to
24
conduct
an
audit,
is
amended.
The
bill
provides
that
upon
25
application
for
an
audit
by
a
sufficient
number
of
taxpayers,
26
the
city
or
township
shall
forward
a
copy
of
the
application
to
27
the
auditor
of
state
for
a
determination
of
whether
the
auditor
28
will
require
an
audit
or
examination.
If
the
auditor
of
state
29
determines
that
an
examination
may
be
conducted
instead
of
30
an
audit,
the
auditor
of
state
shall
determine
the
scope
of
31
the
examination.
Current
law
requires
that
upon
application
32
for
an
audit
by
a
sufficient
number
of
taxpayers,
an
audit
is
33
mandatory.
34
Code
section
11.21,
concerning
the
payment
of
certain
audit
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expenses
by
a
political
subdivision,
is
amended.
The
bill
1
provides
that
any
payments
made
by
a
political
subdivision
to
2
the
auditor
of
state
may
be
retained
by
the
auditor
of
state
3
in
the
fiscal
year
in
which
the
payment
is
received
and
shall
4
remain
available
for
use
in
that
fiscal
year
for
the
purposes
5
of
the
auditor
of
state.
6
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