Senate
File
475
H-8014
Amend
the
amendment,
H-8001,
to
Senate
File
475,
as
amended,
1
passed,
and
reprinted
by
the
Senate,
as
follows:
2
1.
Page
1,
after
line
6
by
inserting:
3
<
Section
1.
Section
11.6,
subsection
1,
paragraph
a,
4
subparagraph
(1),
Code
2018,
is
amended
to
read
as
follows:
5
(1)
Except
for
entities
organized
under
chapter
28E
having
6
gross
receipts
of
one
hundred
thousand
dollars
or
less
in
a
7
fiscal
year,
the
financial
condition
and
transactions
of
all
8
government
subdivisions
shall
be
audited
annually,
except
9
that
cities
having
a
population
of
less
than
two
thousand
10
and
budgeted
gross
expenditures
of
one
million
dollars
or
11
more
in
a
fiscal
year
shall
be
subject
to
a
required
fiscal
12
year
examination
for
that
fiscal
year
according
to
procedures
13
established
by
the
office
of
auditor
of
state,
and
cities
14
having
a
population
of
less
than
two
thousand
and
budgeted
15
gross
expenditures
of
less
than
one
million
dollars
in
a
fiscal
16
year
shall
be
subject
to
periodic
examination
by
the
auditor
17
of
state
according
to
procedures
established
by
the
auditor
18
of
state,
and
may
be
examined
as
otherwise
provided
in
this
19
section
.
However,
a
city
having
a
population
of
less
than
two
20
thousand
and
budgeted
gross
expenditures
of
one
million
dollars
21
or
more
in
a
fiscal
year
shall
not
be
subject
to
a
required
22
fiscal
year
examination
until
the
city
has
two
consecutive
23
years
of
budgeted
gross
expenditures
of
one
million
dollars
24
or
more
in
both
fiscal
years,
and
such
examination
shall
be
25
conducted
during
the
second
of
such
fiscal
years.
A
city
26
meeting
the
requirements
for
a
periodic
examination
shall
be
27
subject
to
an
examination
under
this
section
at
least
once
28
during
an
eight-year
period
at
a
time
determined
by
the
auditor
29
of
state.
The
audit
of
school
districts
shall
include
an
audit
30
of
all
school
funds
including
categorical
funding
provided
by
31
the
state,
the
certified
annual
financial
report,
the
certified
32
enrollment
as
provided
in
section
257.6
,
supplementary
33
weighting
as
provided
in
section
257.11
,
the
revenues
and
34
expenditures
of
any
nonprofit
school
organization
established
35
-1-
H8001.2896
(2)
87
kh/rj
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2
#1.
pursuant
to
section
279.62
,
and
entrepreneurial
education
1
funds
established
pursuant
to
section
298A.15
.
Differences
in
2
certified
enrollment
shall
be
reported
to
the
department
of
3
management.
The
audit
of
school
districts
shall
include
at
a
4
minimum
a
determination
that
the
laws
of
the
state
are
being
5
followed,
that
categorical
funding
is
not
used
to
supplant
6
other
funding
except
as
otherwise
provided,
that
supplementary
7
weighting
is
pursuant
to
an
eligible
sharing
condition,
and
8
that
postsecondary
courses
provided
in
accordance
with
section
9
257.11
and
chapter
261E
supplement,
rather
than
supplant,
10
school
district
courses.
If
a
school
district
enters
into
11
a
contract
with
a
private
provider
to
provide
educational
12
courses
or
curriculum
developed
by
the
private
provider
and
13
delivered
primarily
over
the
internet,
the
private
provider
14
shall
be
subject
to
the
same
audit
requirements
under
this
15
section
as
the
school
district
and
the
audit
of
the
private
16
provider
shall
include
but
not
be
limited
to
analysis
of
how
17
school
district
money
received
by
the
private
provider
during
18
the
school
calendar
were
expended
on
administrative
costs,
19
advertising
costs,
practitioner
salaries,
and
nonpersonnel
20
education-related
costs.
The
audit
of
a
city
that
owns
or
21
operates
a
municipal
utility
providing
local
exchange
services
22
pursuant
to
chapter
476
shall
include
performing
tests
of
23
the
city’s
compliance
with
section
388.10
.
The
audit
of
a
24
city
that
owns
or
operates
a
municipal
utility
providing
25
telecommunications
services
pursuant
to
section
388.10
shall
26
include
performing
tests
of
the
city’s
compliance
with
section
27
388.10
.
>
28
2.
By
renumbering
as
necessary.
29
______________________________
MASCHER
of
Johnson
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(2)
87
kh/rj
2/
2
#2.