House
File
867
S-3197
Amend
House
File
867,
as
amended,
passed,
and
reprinted
by
1
the
House,
as
follows:
2
1.
Page
19,
after
line
22
by
inserting:
3
<
DIVISION
___
4
AUDIT
EXPENSES
5
Sec.
___.
Section
11.5A,
Code
2021,
is
amended
to
read
as
6
follows:
7
11.5A
Audit
or
examination
——
costs.
8
When
requested
by
the
auditor
of
state,
the
department
9
of
management
shall
transfer
from
any
unappropriated
funds
10
in
the
state
treasury
an
amount
not
exceeding
the
expenses
11
and
prorated
salary
costs
already
paid
to
perform
audits
or
12
examinations
of
state
departments
and
agencies,
the
offices
13
of
the
judicial
branch,
and
federal
financial
assistance
as
14
defined
in
the
federal
Single
Audit
Act,
31
U.S.C.
§7501,
et
15
seq.,
received
by
all
other
departments
,
as
listed
in
section
16
11.5B
,
for
which
payments
by
agencies
have
not
been
made.
Upon
17
payment
by
the
departments,
the
auditor
of
state
shall
credit
18
the
payments
to
the
state
treasury.
19
Sec.
___.
Section
11.5B,
Code
2021,
is
amended
to
read
as
20
follows:
21
11.5B
Repayment
of
audit
expenses
by
state
departments
and
22
agencies.
23
The
auditor
of
state
shall
be
reimbursed
by
a
the
department
24
or
agency
for
performing
all
audits
or
examinations
of
the
25
following
state
departments
or
agencies,
or
funds
received
by
a
26
department
or
agency
:
.
27
1.
Department
of
commerce.
28
2.
Department
of
human
services.
29
3.
State
department
of
transportation.
30
4.
Iowa
department
of
public
health.
31
5.
State
board
of
regents.
32
6.
Department
of
agriculture
and
land
stewardship.
33
7.
Iowa
veterans
home.
34
8.
Department
of
education.
35
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9.
Department
of
workforce
development.
1
10.
Department
of
natural
resources.
2
11.
Offices
of
the
clerks
of
the
district
court
of
the
3
judicial
branch.
4
12.
The
Iowa
public
employees’
retirement
system.
5
13.
Federal
financial
assistance,
as
defined
in
the
federal
6
Single
Audit
Act
,
31
U.S.C.
§7501,
et
seq.
,
received
by
all
7
other
departments.
8
14.
Department
of
administrative
services.
9
15.
Office
of
the
chief
information
officer.
10
Sec.
___.
Section
11.5C,
subsection
2,
Code
2021,
is
amended
11
to
read
as
follows:
12
2.
If
the
state
department
that
is
the
subject
of
the
review
13
is
listed
in
section
11.5B
,
the
The
state
department
shall
14
reimburse
the
auditor
of
state
for
the
cost
of
the
review
and
15
any
subsequent
assistance
provided
by
the
auditor
of
state.
16
Sec.
___.
NEW
SECTION
.
11.5D
Billing
rates
for
state
17
auditors.
18
The
auditor
of
state
shall
annually
adopt
rules
pursuant
19
to
chapter
17A
to
establish
the
hourly
billing
rate
for
audit
20
services
performed
by
state
auditors
as
described
in
section
21
11.31.
>
22
2.
By
renumbering
as
necessary.
23
______________________________
CLAIRE
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