House File 356 - Introduced HOUSE FILE BY UPMEYER Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act providing for the performance audits of state departments. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1762YH 83 4 ec/nh/24 PAG LIN 1 1 Section 1. Section 2.45, subsection 5, paragraph c, Code 1 2 2009, is amended to read as follows: 1 3 c. The committee shall implement a systematic process of 1 4 reviewing the reports required to be filed with the 1 5 legislative services agency pursuant to section 8F.4 and 1 6 section 11.2, subsection 3. 1 7 Sec. 2. Section 11.2, Code 2009, is amended by adding the 1 8 following new subsection: 1 9 NEW SUBSECTION. 3. a. In conjunction with the audit 1 10 required of departments under this section, the auditor of 1 11 state shall, on a schedule established by the auditor, conduct 1 12 a performance audit of departments on a regular basis. 1 13 b. A performance audit conducted pursuant to this 1 14 subsection shall, at a minimum, include consideration of the 1 15 following: 1 16 (1) Analysis of compliance with the department's strategic 1 17 and performance plan if established pursuant to the 1 18 accountable government Act as provided in chapter 8E. 1 19 (2) Analysis of departmental performance data, performance 1 20 measures, and self=assessment systems. 1 21 (3) Identification of any potential cost savings and 1 22 services that can be reduced, eliminated, or more economically 1 23 transferred to the private sector. 1 24 (4) An analysis of the programs and services provided by 1 25 the department and an identification of whether any gaps in 1 26 service or duplication of services and programs exists. 1 27 (5) Feasibility of pooling information technology systems 1 28 within the department. 1 29 (6) Analysis of the roles and functions of the department, 1 30 and recommendations to change or eliminate departmental roles 1 31 or functions. 1 32 (7) Consideration of statutory, regulatory, or other 1 33 remedial changes that may be necessary for the department to 1 34 properly carry out its functions and implement best practices 1 35 in performing the duties of the department. 2 1 c. Upon completion of the performance audit, the auditor 2 2 of state shall make the report available to the public and a 2 3 copy shall be filed with the audited department and the 2 4 legislative services agency. 2 5 EXPLANATION 2 6 This bill provides authority to the auditor of state to 2 7 conduct performance audits of state departments. 2 8 The bill provides that the auditor shall, in conjunction 2 9 with an annual audit of a state department, conduct a 2 10 performance audit of that department, on a schedule 2 11 established by the auditor, on a regular basis. The 2 12 performance audit shall include an analysis of a department's 2 13 compliance with the accountable government Act and any 2 14 performance measures established for the department, 2 15 identification of any potential cost savings, identification 2 16 of services that can be reduced, eliminated, or transferred to 2 17 the private sector, whether any gaps in service or duplication 2 18 of services and programs exists, the feasibility of pooling 2 19 information technology systems, an analysis of the roles and 2 20 functions of the department, and any recommendations to change 2 21 or eliminate departmental roles or functions, and 2 22 consideration of statutory, regulatory, or other remedial 2 23 changes that may be necessary. Upon completion of the 2 24 performance audit, the auditor of state shall make the report 2 25 available to the public and a copy shall be filed with the 2 26 audited department and the legislative services agency. The 2 27 bill also requires the legislative oversight committee to 2 28 implement a systematic process of reviewing the reports 2 29 required to be filed with the legislative services agency. 2 30 LSB 1762YH 83 2 31 ec/nh/24