SF 2156 (LSB 5225SV (1) 86)

SENATE FILE 2156

BY  COMMITTEE ON STATE GOVERNMENT

(SUCCESSOR TO SSB 3038)

A BILL FOR

An Act concerning reports of financial irregularities filed by the state auditor with a county attorney.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 11.53, Code 2016, is amended to read as follows:
   11.53  Report filed with county attorney.
   If an audit or examination discloses any significant irregularity in the collection or disbursement of public funds, in the abatement of taxes, or other findings the auditor believes represent significant noncompliance, a copy of the report shall be filed with the county attorney, and it shall be the county attorney’s duty to cooperate with the state auditor, and, in proper cases, with the attorney general, to secure the correction of the irregularity.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   This bill provides that an audit or examination that discloses any irregularity in the collection or disbursement of public funds shall be filed with the county attorney if the irregularity is significant.