House
Amendment
to
Senate
File
478
S-3172
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,
to
comply
with
any
other
state
or
federal
regulation,
or
34
in
the
case
of
alleged
or
suspected
embezzlement
or
theft:
35
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#1.
(1)
Criminal
identification
files
of
law
enforcement
1
agencies.
2
(2)
Personal
information
in
records
regarding
a
student,
3
prospective
student,
or
former
student
maintained,
created,
4
collected,
or
assembled
by
or
for
a
school
corporation
or
5
educational
institution
maintaining
such
records.
6
(3)
Hospital
records,
medical
records,
and
professional
7
counselor
records
of
the
condition,
diagnosis,
care,
or
8
treatment
of
a
patient
or
former
patient
or
a
counselee
or
9
former
counselee,
including
outpatient.
10
(4)
Records
which
represent
and
constitute
the
work
product
11
of
an
attorney
and
which
relate
to
litigation
or
claims
made
by
12
or
against
a
public
body.
13
(5)
Peace
officers’
investigative
reports,
privileged
14
records,
or
information
specified
in
section
80G.2,
and
15
specific
portions
of
electronic
mail
and
telephone
billing
16
records
of
law
enforcement
agencies
if
that
information
is
part
17
of
an
ongoing
investigation.
18
(6)
Records
and
information
obtained
or
held
by
an
19
independent
special
counsel
during
the
course
of
an
20
investigation
conducted
pursuant
to
section
68B.31A.
This
21
subparagraph
does
not
prohibit
the
auditor
of
state
from
22
accessing
information
that
is
disclosed
to
a
legislative
ethics
23
committee
subsequent
to
a
determination
of
probable
cause
by
24
an
independent
special
counsel
and
made
pursuant
to
section
25
68B.31.
26
(7)
Information
and
records
concerning
physical
27
infrastructure,
cybersecurity,
critical
infrastructure,
28
security
procedures,
or
emergency
preparedness
developed,
29
maintained,
or
held
by
a
government
body
for
the
protection
of
30
life
or
property
if
disclosure
could
reasonably
be
expected
to
31
jeopardize
such
life
or
property.
32
(8)
Personal
information,
as
defined
in
section
22A.1.
33
(9)
Any
other
information
or
records
that
contain
personal
34
information
that
an
individual
would
reasonably
expect
to
be
35
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kept
private
or
unnecessary
to
the
objectives
and
scope
of
the
1
audit
or
examination
commenced
pursuant
to
this
chapter.
2
b.
In
the
event
the
auditor
of
state
obtains
information
3
listed
under
paragraph
“a”
,
all
information
shall
be
anonymized
4
prior
to
the
disclosure
of
the
information,
except
as
required
5
by
the
standards
set
forth
in
section
11.3.
6
Sec.
4.
Section
11.42,
subsection
3,
Code
2023,
is
amended
7
to
read
as
follows:
8
3.
Upon
completion
of
an
audit
or
examination,
a
report
9
shall
be
prepared
as
required
by
section
11.28
and
all
10
information
included
in
the
report
shall
be
public
information.
11
The
auditor
shall
not
disclose
information
listed
in
section
12
11.41,
subsection
4,
paragraph
“a”
in
a
report
without
the
13
express
written
consent
of
the
individual
identified,
or,
in
14
instances
of
alleged
or
suspected
embezzlement,
theft,
or
other
15
significant
financial
irregularity,
without
the
express
written
16
consent
of
the
audited
or
examined
entity.
17
Sec.
5.
Section
11.52,
Code
2023,
is
amended
to
read
as
18
follows:
19
11.52
Refusal
to
testify.
20
In
Except
as
otherwise
provided
in
section
679A.19,
in
case
21
any
witness
duly
subpoenaed
refuses
to
attend,
or
refuses
to
22
produce
documents,
books,
and
papers,
or
attends
and
refuses
to
23
make
oath
or
affirmation,
or,
being
sworn
or
affirmed,
refuses
24
to
testify,
the
auditor
of
state
or
the
auditor’s
designee
may
25
apply
to
the
district
court,
or
any
judge
of
said
district
26
having
jurisdiction
thereof,
for
the
enforcement
of
attendance
27
and
answers
to
questions
as
provided
by
law
in
the
matter
of
28
taking
depositions.
29
Sec.
6.
Section
679A.19,
Code
2023,
is
amended
to
read
as
30
follows:
31
679A.19
Disputes
between
governmental
agencies.
32
1.
Any
litigation
between
constitutional
and
statutory
33
offices,
administrative
departments,
commissions
or
boards
of
34
the
executive
branch
of
state
government
is
prohibited.
All
35
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disputes
between
said
governmental
offices
and
agencies
shall
1
be
submitted
to
a
board
of
arbitration
of
three
members
to
2
be
composed
of
two
members
to
be
appointed
by
the
offices
or
3
departments
involved
in
the
dispute
and
a
third
member
to
be
4
appointed
by
the
governor.
The
decision
of
the
board
shall
be
5
final.
6
2.
A
board
of
arbitration
established
under
this
section
7
shall
resolve
any
dispute
submitted
to
it
within
sixty
days
8
after
submission
of
the
dispute.
>
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