Senate File 478 H-1177 Amend Senate File 478, as amended, passed, and reprinted by 1 the Senate, as follows: 2 1. By striking everything after the enacting clause and 3 inserting: 4 < Section 1. NEW SECTION . 11.3 When audits and examinations 5 begin. 6 For purposes of this chapter, an audit or examination 7 commences when the period of professional engagement begins 8 pursuant to the government auditing standards prescribed by the 9 comptroller general of the United States and published by the 10 United States government accountability office or as specified 11 in Code of Federal Regulations, Title 2, Part 200. 12 Sec. 2. Section 11.41, subsection 3, Code 2023, is amended 13 to read as follows: 14 3. If the information, records, instrumentalities, and 15 properties sought by the auditor of state are required by law 16 to be kept confidential, the auditor of state shall have access 17 to the information, records, instrumentalities, and properties, 18 but shall maintain the confidentiality of all such information 19 and is subject to the same penalties as the lawful custodian 20 of the information for dissemination of the information. 21 However, the auditor of state shall not have access to the 22 income tax returns of individuals or to an individual’s name 23 or residential address from a reportable disease report under 24 section 139A.3 information in a report to the Iowa department 25 of health and human services, to a local board of health, or 26 to a local health department that identifies a person infected 27 with a reportable disease . 28 Sec. 3. Section 11.41, Code 2023, is amended by adding the 29 following new subsection: 30 NEW SUBSECTION . 4. a. The auditor of state shall not have 31 access to the following information, except as required to 32 comply with the standards for engagement described in section 33 11.3 or in the case of embezzlement or theft: 34 (1) Criminal identification files of law enforcement 35 -1- SF 478.1460 (3) 90 ss/rn 1/ 4 #1.

agencies. 1 (2) Personal information in records regarding a student, 2 prospective student, or former student maintained, created, 3 collected, or assembled by or for a school corporation or 4 educational institution maintaining such records. 5 (3) Hospital records, medical records, and professional 6 counselor records of the condition, diagnosis, care, or 7 treatment of a patient or former patient or a counselee or 8 former counselee, including outpatient. 9 (4) Records which represent and constitute the work product 10 of an attorney and which relate to litigation or claims made by 11 or against a public body. 12 (5) Peace officers’ investigative reports, privileged 13 records, or information specified in section 80G.2, and 14 specific portions of electronic mail and telephone billing 15 records of law enforcement agencies if that information is part 16 of an ongoing investigation. 17 (6) Records and information obtained or held by an 18 independent special counsel during the course of an 19 investigation conducted pursuant to section 68B.31A. This 20 subparagraph does not prohibit the auditor of state from 21 accessing information that is disclosed to a legislative ethics 22 committee subsequent to a determination of probable cause by 23 an independent special counsel and made pursuant to section 24 68B.31. 25 (7) Information and records concerning physical 26 infrastructure, cybersecurity, critical infrastructure, 27 security procedures, or emergency preparedness developed, 28 maintained, or held by a government body for the protection of 29 life or property if disclosure could reasonably be expected to 30 jeopardize such life or property. 31 (8) Personal information, as defined in section 22A.1. 32 (9) Any other information or records that contain personal 33 information that an individual would reasonably expect to be 34 kept private or unnecessary to the objectives and scope of the 35 -2- SF 478.1460 (3) 90 ss/rn 2/ 4

audit or examination commenced pursuant to this chapter. 1 b. In the event the auditor of state obtains information 2 listed under paragraph “a” , all information shall be anonymized 3 prior to the disclosure of the information, except as required 4 by state or federal law or regulation. 5 Sec. 4. Section 11.42, subsection 3, Code 2023, is amended 6 to read as follows: 7 3. Upon completion of an audit or examination, a report 8 shall be prepared as required by section 11.28 and all 9 information included in the report shall be public information. 10 The auditor shall not disclose information listed in section 11 11.41, subsection 4, paragraph “a” in a report without the 12 express written consent of the individual identified, or, 13 in instances of embezzlement, theft, or other significant 14 financial irregularity, without the express written consent of 15 the audited or examined entity. 16 Sec. 5. Section 11.52, Code 2023, is amended to read as 17 follows: 18 11.52 Refusal to testify. 19 In Except as otherwise provided in section 679A.19, in case 20 any witness duly subpoenaed refuses to attend, or refuses to 21 produce documents, books, and papers, or attends and refuses to 22 make oath or affirmation, or, being sworn or affirmed, refuses 23 to testify, the auditor of state or the auditor’s designee may 24 apply to the district court, or any judge of said district 25 having jurisdiction thereof, for the enforcement of attendance 26 and answers to questions as provided by law in the matter of 27 taking depositions. 28 Sec. 6. Section 679A.19, Code 2023, is amended to read as 29 follows: 30 679A.19 Disputes between governmental agencies. 31 1. Any litigation between constitutional and statutory 32 offices, administrative departments, commissions or boards of 33 the executive branch of state government is prohibited. All 34 disputes between said governmental offices and agencies shall 35 -3- SF 478.1460 (3) 90 ss/rn 3/ 4

be submitted to a board of arbitration of three members to 1 be composed of two members to be appointed by the offices or 2 departments involved in the dispute and a third member to be 3 appointed by the governor. The decision of the board shall be 4 final. 5 2. A board of arbitration established under this section 6 shall resolve any dispute submitted to it within sixty days 7 after submission of the dispute. > 8 ______________________________ COMMITTEE ON STATE GOVERNMENT BLOOMINGDALE of Worth, Chairperson -4- SF 478.1460 (3) 90 ss/rn 4/ 4