Senate Study Bill 1202





                                       SENATE/HOUSE FILE       
                                       BY  (PROPOSED DEPARTMENT OF
                                            HUMAN SERVICES BILL)


    Passed Senate, Date               Passed House,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to governmental services involving audit reports
  2    and the family investment program.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 1271DP 81
  5 jp/pj/5

PAG LIN



  1  1    Section 1.  Section 11.28, Code 2005, is amended to read as
  1  2 follows:
  1  3    11.28  INDIVIDUAL AUDIT REPORTS == COPIES.
  1  4    1.  The individual audit reports shall include exhibits and
  1  5 schedules to report data similar to that now required by
  1  6 section 11.4, and.  The reports shall as nearly as possible
  1  7 correspond and be prepared similar in form to the audit
  1  8 reports rendered by certified public accountants, and such.
  1  9 The reports shall include information as to the assets and
  1 10 liabilities of the various departments and institutions
  1 11 audited as of the beginning and close of the fiscal year
  1 12 audited, the receipts and expenditures of cash, the
  1 13 disposition of materials and other properties, and the net
  1 14 income and net operating cost.  These The reports shall also
  1 15 set forth the cost as to each inmate, member, or student
  1 16 average cost per year for the inmates, members, clients,
  1 17 patients, and students served in the various classifications
  1 18 of expenses, and.  The reports shall make comparisons thereof
  1 19 of the average costs and classifications, and shall give such
  1 20 other information, suggestions, and recommendations as may be
  1 21 deemed of advantage and to the best interests of the taxpayers
  1 22 of the state; provided, that the.
  1 23    2.  The daily audit report of the state treasury shall be
  1 24 submitted to the director of the department of administrative
  1 25 services and the director of the department of management;
  1 26 provided, further, that copies.  Copies of all individual
  1 27 audit reports of all state departments and establishments
  1 28 shall be transmitted to the directors' offices after the
  1 29 completion of each audit, and that copies of all local
  1 30 government audits shall, until otherwise provided, be also
  1 31 supplied to the directors' offices; provided, further, that
  1 32 copies.  Copies of such the local government audit reports
  1 33 shall also be supplied to the officers of the counties,
  1 34 schools, and cities, as now provided by law; and, provided
  1 35 further, that summaries.  Summaries of the findings,
  2  1 recommendations, and comparisons, together with any other
  2  2 information deemed essential, shall be printed and distributed
  2  3 to members of the general assembly.
  2  4    Sec. 2.  Section 239B.8, subsection 7, Code 2005, is
  2  5 amended by striking the subsection.
  2  6                           EXPLANATION
  2  7    This bill addresses governmental services involving audit
  2  8 reports and the family investment program administered by the
  2  9 department of human services.
  2 10    Code section 11.28, relating to individual audit reports
  2 11 made by the auditor of state giving the results of all
  2 12 examinations and audits of all departments and establishments
  2 13 and all fiscal officers of the state and local governments, is
  2 14 amended.  A requirement to report the annual cost per year for
  2 15 each inmate, member, or student is revised to require
  2 16 reporting of the average cost per year for inmates, members,
  2 17 clients, patients, and students served.  In addition, the
  2 18 sentence structure of the section is revised.
  2 19    A family investment program (FIP) agreement limitation is
  2 20 repealed.  The provision subject to repeal limits a FIP
  2 21 participant to 24 months of postsecondary education within a
  2 22 period of 48 months.
  2 23 LSB 1271DP 81
  2 24 jp/pj/5