H-8015

   Amend  the amendment, H-8001, to Senate File 475, as amended, passed, and reprinted by the Senate, as follows:
   1.  Page 1, after line 6 by inserting: 
   Section 1.  Section 11.6, subsection 1, paragraph a, subparagraph (2), Code 2018, is amended to read as follows:
   (2)  Subject to the exceptions and requirements of  subsections 2 and 3, and subsection 4, paragraph “a”, subparagraph (3), audits or required fiscal year examinations shall be made as determined by the governmental subdivision either by the auditor of state or by certified public accountants, certified in the state of Iowa, and they shall be paid from the proper public funds of the governmental subdivision. However, a periodic examination of a city shall be conducted by the auditor of state or by a certified public accountant employed by the auditor of state pursuant to section 11.32, and shall be paid from examination fees collected pursuant to subsection 11.  Notwithstanding this subparagraph, the audit of the CAM community school district and the Clayton Ridge community school district conducted in accordance with subparagraph (1) shall be made by the auditor of state, shall detail how many days of the school calendar each enrolled student completes, and shall be paid for from the proper public funds of the school districts.>
   2.  By renumbering as necessary.

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STECKMAN of Cerro Gordo