Read the full stored bill text
House
File
2473
-
Introduced
HOUSE
FILE
2473
BY
WILSON
A
BILL
FOR
An
Act
relating
to
the
determination
and
collection
of
certain
1
fees
by
the
auditor
of
state
and
the
provision
of
municipal
2
financial
management
training,
and
including
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
6174YH
(1)
91
ss/ns
H.F.
2473
Section
1.
Section
11.6,
subsection
11,
paragraph
a,
Code
1
2026,
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
periodic
examination
fees
8
the
auditor
of
state
establishes
shall
be
on
a
sliding
scale
,
9
based
on
the
city’s
budgeted
gross
expenditures,
to
produce
10
total
revenue
of
not
more
than
three
six
hundred
seventy-five
11
thousand
dollars
for
each
fiscal
year.
However,
cities
that
12
pay
a
filing
fee
for
an
audit
or
examination
pursuant
to
13
subsection
10
during
the
fiscal
year
are
not
required
to
pay
14
the
periodic
examination
fee.
The
funds
collected
shall
be
15
maintained
in
a
segregated
account
for
use
by
the
office
of
the
16
auditor
of
state
in
performing
periodic
examinations
conducted
17
pursuant
to
subsection
1
.
However,
if
the
fees
collected
in
18
one
fiscal
year
exceed
three
six
hundred
seventy-five
thousand
19
dollars,
the
auditor
of
state
shall
apply
the
excess
funds
20
to
provide
training
to
city
officials
on
municipal
financial
21
management
or
shall
contract
with
a
qualified
organization
22
to
provide
such
training.
Notwithstanding
section
8.33
,
any
23
fees
collected
by
the
auditor
of
state
for
these
purposes
that
24
remain
unexpended
at
the
end
of
the
fiscal
year
shall
not
25
revert
to
the
general
fund
of
the
state
or
any
other
fund
but
26
shall
remain
available
for
use
for
the
following
fiscal
year
27
for
the
purposes
authorized
in
this
subsection
.
28
Sec.
2.
APPLICABILITY.
This
Act
applies
to
fees
collected
29
in
fiscal
years
beginning
on
or
after
July
1,
2026.
30
EXPLANATION
31
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
32
the
explanation’s
substance
by
the
members
of
the
general
assembly.
33
Code
section
11.6(11)
authorizes
the
auditor
of
state
to
34
establish
and
collect
a
periodic
examination
fee
from
cities
35
-1-
LSB
6174YH
(1)
91
ss/ns
1/
2
H.F.
2473
that
are
not
required
to
have
an
audit
or
required
fiscal
year
1
examination
during
a
fiscal
year.
The
auditor
of
state
is
2
required
to
base
the
fees
on
a
sliding
scale,
based
on
the
3
city’s
budgeted
gross
expenditures,
to
produce
total
revenue
4
of
not
more
than
$375,000
for
each
fiscal
year.
Current
law
5
also
requires
the
auditor
of
state
to
provide
or
contract
for
6
training
to
city
officials
on
municipal
financial
management
7
if
the
periodic
examination
fees
collected
in
a
fiscal
year
8
exceed
$375,000
using
the
excess
funds.
The
auditor
of
9
state
is
required
to
provide
an
annual
report
to
the
general
10
assembly’s
standing
committees
on
government
oversight
on
the
11
status
of
the
account
created
for
such
fees
and
on
the
required
12
examinations
of
cities.
13
This
bill
increases
the
$375,000
cap
on
total
periodic
14
examination
fees
collected
by
the
auditor
of
state
to
$600,000.
15
The
bill
also
modifies
the
threshold
amount
in
order
to
require
16
the
auditor
of
state
to
provide
or
contract
for
training
to
17
city
officials
on
municipal
financial
management.
18
The
bill
applies
to
fees
collected
in
fiscal
years
beginning
19
on
or
after
July
1,
2026.
20
-2-
LSB
6174YH
(1)
91
ss/ns
2/
2