H-8225

   Amend Senate File 2152, as passed by the Senate, as follows:
   1.  Page 1, by striking lines 21 through 25 and inserting <this chapter. Audits shall be carried out by employer field auditors employed by the department. Procedures for audits shall be in accordance with this section. The employer and the department may mutually agree to conduct an audit in person or by telephone, facsimile, electronic mail, video conference, or other means.>
   2.  Page 2, line 1, by striking <may include> and inserting <are limited to>
   3.  Page 2, line 5, after <section.> by inserting <If further documentation is required to complete the audit, the department may request charts of accounts, general ledgers, balance sheets, and profit and loss statements from the employer.>
   4.  Page 2, by striking lines 14 through 16 and inserting <auditor shall conduct and document a detailed audit of the records described in subsection 3, if such records are maintained by the employer, for at least>

______________________________
COMMITTEE ON LABOR AND WORKFORCE

DEYOE of Story, Chairperson