Read the full stored bill text
House
File
2474
-
Introduced
HOUSE
FILE
2474
BY
WILSON
A
BILL
FOR
An
Act
relating
to
reimbursement
for
certain
audit
expenses
to
1
the
auditor
of
state.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
6170YH
(1)
91
ss/ns
H.F.
2474
Section
1.
Section
11.5A,
Code
2026,
is
amended
to
read
as
1
follows:
2
11.5A
Audit
or
examination
——
costs.
3
When
requested
by
the
auditor
of
state,
the
department
4
of
management
shall
transfer
from
any
unappropriated
funds
5
in
the
state
treasury
an
amount
not
exceeding
the
expenses
6
and
prorated
salary
costs
already
paid
to
perform
audits
or
7
examinations
of
state
departments
and
agencies,
the
offices
8
of
the
judicial
branch,
and
federal
financial
assistance
as
9
defined
in
the
federal
Single
Audit
Act,
31
U.S.C.
§7501,
et
10
seq.,
received
by
all
other
departments
,
as
listed
in
section
11
11.5B
,
for
which
payments
by
agencies
have
not
been
made.
Upon
12
payment
by
the
departments,
the
auditor
of
state
shall
credit
13
the
payments
to
the
state
treasury.
14
Sec.
2.
Section
11.5B,
Code
2026,
is
amended
to
read
as
15
follows:
16
11.5B
Repayment
of
audit
expenses
by
state
departments
and
17
agencies.
18
The
auditor
of
state
shall
be
reimbursed
by
a
state
19
department
or
agency
for
performing
all
audits
or
examinations
20
of
the
following
state
departments
or
agencies
department
or
21
agency
,
or
funds
received
by
a
the
department
or
agency
:
.
22
1.
Department
of
insurance
and
financial
services.
23
2.
Department
of
health
and
human
services.
24
3.
State
department
of
transportation.
25
4.
State
board
of
regents.
26
5.
Department
of
agriculture
and
land
stewardship.
27
6.
Department
of
veterans
affairs.
28
7.
Department
of
education.
29
8.
Department
of
workforce
development.
30
9.
Department
of
natural
resources.
31
10.
Offices
of
the
clerks
of
the
district
court
of
the
32
judicial
branch.
33
11.
The
Iowa
public
employees’
retirement
system.
34
12.
Federal
financial
assistance,
as
defined
in
the
federal
35
-1-
LSB
6170YH
(1)
91
ss/ns
1/
2
H.F.
2474
Single
Audit
Act
,
31
U.S.C.
§7501,
et
seq.
,
received
by
all
1
other
departments.
2
13.
Department
of
administrative
services.
3
Sec.
3.
Section
11.5C,
subsection
2,
Code
2026,
is
amended
4
to
read
as
follows:
5
2.
If
the
state
department
that
is
the
subject
of
the
review
6
is
listed
in
section
11.5B
,
the
The
state
department
shall
7
reimburse
the
auditor
of
state
for
the
cost
of
the
review
and
8
any
subsequent
assistance
provided
by
the
auditor
of
state.
9
Sec.
4.
NEW
SECTION
.
11.5D
Billing
rates.
10
The
auditor
of
state
shall
annually
adopt
rules
pursuant
11
to
chapter
17A
to
establish
the
hourly
billing
rate
at
which
12
audit
services
are
performed
by
state
auditors
as
described
in
13
section
11.31.
14
EXPLANATION
15
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
16
the
explanation’s
substance
by
the
members
of
the
general
assembly.
17
This
bill
relates
to
the
reimbursement
of
certain
audit
18
expenses
to
the
auditor
of
state.
19
The
bill
strikes
a
list
of
specified
departments
and
20
agencies
that
must
reimburse
the
auditor
of
state
for
21
performing
audits
and
examinations,
and
instead
provides
that
22
any
audited
department
or
agency
must
reimburse
the
auditor
23
of
state
for
performing
audits
and
examinations.
The
bill
24
requires
the
auditor
of
state
to
annually
adopt
billing
rates
25
by
rule.
26
-2-
LSB
6170YH
(1)
91
ss/ns
2/
2