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
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