Meeting Public Comments

Names and comments are public records. Remaining information is considered a confidential record.

Comments Submitted:

03-30-2023

Diane Duncan-Goldsmith []

Please vote no on SF 478.It is difficult to understand why Republican legislators have introduced SF 478 an Act relating to the operation of state government, including the commencement of audits, information made available to the auditor of state, and disputes between governmental agencies. Multiple organizations and individuals have raised serious concerns regarding the impact of this legislation. Listed below are just a few examples of concerns which have been raised.AnnMarie Hogan, a retired city auditor and member of the Association of Local Government Auditors (ALGA) advocacy committee, made the point state legislators typically provide power to the state auditor instead of taking away powers such as SF 478 does. Its usually the other way around, and auditors will get legislation passed that enhances their independence and effectiveness. This one just destroys it. They might just as well have gotten rid of the state auditors office.Dave Walker, former U.S. comptroller general stated The mechanism that the bill provides for settling disputes could work, but the courts have to be available if only as a last resort.John Geragosian, Connecticut state auditor and president of the National State Auditors Association (NSAA) voiced serious concerns regarding the impact this bill could have as follows: Particularly hazardous to the state is the risk that if the auditor isnt comfortable that the information, he has is correctand he is unable to access additional information from a state agency"he may have to issue a qualified opinion on the states financial statements. That could hurt the states bond ratings and in turn cost the states taxpayers more money because theyd be paying a higher rate for the money theyre borrowing. There is also a concern this bill could cut off federal funds to the state. The federal government wants the states to do oversight and it tells us to make determinations using these records.The Yellow Book, a publication from the Government Accountability Office, spells out the requirements for entities that receive government awards. It calls for auditor independence including the absence of circumstances that would cause a reasonable and informed third party to reasonably conclude that the integrity, objectivity or professional skepticism of an audit organization had been compromised.David M. Walker, Former U.S. Comptroller General and head of the GAO, 19982008, wrote I have reviewed Iowa State Senate File #478. It would effectively undercut the independence ofand nonpartisan approach needed for the Iowa state auditors office to be fully effective. Inaddition, certain provisions within the File are also inconsistent with Generally AcceptedGovernment Auditing Standards (GAGAS) as promulgated by the U.S. GovernmentAccountability Office (GAO)The general consensus from the many experts who have expressed concern about SF478 is any action which results in impairing auditor independence risks impairing the public interest.

03-30-2023

Susan Enzle [League of Women Voters Johnson County- Iowa]

Dear Commerce Committee Members:I am writing with respect to SF 478 which would place constraints on the office of the State Auditor.This bill is absurd. It undermines the Auditors power to provide unimpaired oversight with respect to how tax dollars are spent. The necessity for an audit is the auditors responsibility and should not be determined by the agency or party subject to audit. If there is a dispute, the dispute should be resolved by Iowa Courts, and not a threemember panel of whom twothirds are beholden to a Governor. Furthermore, the Auditor must have access to the information detailed in Subsection 4. The Auditor is already mandated in Sec. 2, Subsection 3 to maintain confidentiality of such information. Plus, other state and federal laws may require confidential handling of this information. Therefore, it is unnecessary and may undermine effective auditing to bar the Auditor ready access to sensitive information. For the Legislature to block the Auditor in fulfilling his responsibilities to investigate whether state and federal tax dollars are being spent appropriately, would literally be an invitation to agencies and individuals who administer or receive public funds to mishandle or even steal public dollars. To assume otherwise is nave and irresponsible on the part of the Legislature.Stop this bill! It is bad legislation that undermines honest and effective governance.