Senate File 478 S-3057 Amend Senate File 478 as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < Section 1. NEW SECTION . 11.3 When audits and examinations 4 begin. 5 For purposes of this chapter, an audit or examination 6 commences when the period of professional engagement begins 7 pursuant to the government auditing standards prescribed by the 8 comptroller general of the United States and published by the 9 United States government accountability office. 10 Sec. 2. Section 11.41, subsection 3, Code 2023, is amended 11 to read as follows: 12 3. If the information, records, instrumentalities, and 13 properties sought by the auditor of state are required by law 14 to be kept confidential, the auditor of state shall have access 15 to the information, records, instrumentalities, and properties, 16 but shall maintain the confidentiality of all such information 17 and is subject to the same penalties as the lawful custodian 18 of the information for dissemination of the information. 19 However, the auditor of state shall not have access to the 20 income tax returns of individuals or to an individual’s name 21 or residential address from a reportable disease report under 22 section 139A.3 . 23 Sec. 3. Section 11.41, Code 2023, is amended by adding the 24 following new subsection: 25 NEW SUBSECTION . 4. a. The auditor of state shall not have 26 access to the following information: 27 (1) Income tax returns of individuals. 28 (2) Information in a report to the Iowa department of 29 public health, to a local board of health, or to a local health 30 department that identifies a person infected with a reportable 31 disease. 32 (3) Criminal identification files of law enforcement 33 agencies. 34 (4) Personal information in records regarding a student, 35 -1- SF 478.935 (2) 90 ss/rn 1/ 4 #1.

prospective student, or former student maintained, created, 1 collected, or assembled by or for a school corporation or 2 educational institution maintaining such records. 3 (5) Hospital records, medical records, and professional 4 counselor records of the condition, diagnosis, care, or 5 treatment of a patient or former patient or a counselee or 6 former counselee, including outpatient. 7 (6) Records which represent and constitute the work product 8 of an attorney and which relate to litigation or claims made by 9 or against a public body. 10 (7) Peace officers’ investigative reports, privileged 11 records or information specified in section 80G.2, and specific 12 portions of electronic mail and telephone billing records of 13 law enforcement agencies if that information is part of an 14 ongoing investigation. 15 (8) Records and information obtained or held by an 16 independent special counsel during the course of an 17 investigation conducted pursuant to section 68B.31A. This 18 paragraph does not prohibit the auditor of state from accessing 19 information that is disclosed to a legislative ethics 20 committee subsequent to a determination of probable cause by 21 an independent special counsel and made pursuant to section 22 68B.31. 23 (9) Information and records concerning physical 24 infrastructure, cyber security, critical infrastructure, 25 security procedures, or emergency preparedness developed, 26 maintained, or held by a government body for the protection of 27 life or property if disclosure could reasonably be expected to 28 jeopardize such life or property. 29 (10) Personal information, as defined in section 22A.1. 30 (11) Any other information or records that contain personal 31 information that an individual would reasonably expect to be 32 kept private or unnecessary to the objectives and scope of the 33 audit or examination commenced pursuant to this chapter. 34 b. The auditor of state may have access to information 35 -2- SF 478.935 (2) 90 ss/rn 2/ 4

listed under paragraph “a” , subparagraphs (3) through (10), if 1 all of the following conditions are met: 2 (1) The auditor of state demonstrates to the agency being 3 audited that the information is necessary for the purposes of 4 the audit. 5 (2) The agency that is being audited agrees that the 6 information is necessary for the purposes of the audit. 7 (3) The information is anonymized prior to the disclosure of 8 the information to the auditor of state. 9 Sec. 4. Section 11.42, subsection 3, Code 2023, is amended 10 to read as follows: 11 3. Upon completion of an audit or examination, a report 12 shall be prepared as required by section 11.28 and all 13 information included in the report shall be public information. 14 The auditor shall not disclose information listed in section 15 11.41, subsection 4, paragraph “a” , subparagraphs (3) through 16 (10) in a report without the express written consent of the 17 individual identified. 18 Sec. 5. Section 11.42, Code 2023, is amended by adding the 19 following new subsection: 20 NEW SUBSECTION . 3A. The auditor shall not retain 21 information listed in section 11.41, subsection 4, paragraph 22 “a” , subparagraphs (3) through (10) in workpapers following the 23 completion of an audit report. 24 Sec. 6. Section 679A.19, Code 2023, is amended to read as 25 follows: 26 679A.19 Disputes between governmental agencies. 27 Any litigation between constitutional and statutory offices, 28 administrative departments, commissions or boards of the 29 executive branch of state government is prohibited. All 30 disputes between said governmental offices and agencies shall 31 be submitted to a board of arbitration of three members to 32 be composed of two members to be appointed by the offices or 33 departments involved in the dispute and a third member to be 34 appointed by the governor. The decision of the board shall be 35 -3- SF 478.935 (2) 90 ss/rn 3/ 4

final. > 1 2. Title page, line 1, after < relating to > by inserting < the 2 operation of state government, including the commencement of 3 audits, > 4 3. Title page, line 2, by striking < state > and inserting 5 < state, and disputes between governmental agencies > 6 ______________________________ MIKE BOUSSELOT -4- SF 478.935 (2) 90 ss/rn 4/ 4 #2. #3.