House
File
481
-
Introduced
HOUSE
FILE
481
BY
COMMITTEE
ON
AGRICULTURE
(SUCCESSOR
TO
HSB
149)
A
BILL
FOR
An
Act
relating
to
reimbursement
for
state
audits
of
certain
1
commodity
organizations,
and
including
effective
date
2
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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481
Section
1.
Section
182.18,
subsection
1,
Code
2011,
is
1
amended
to
read
as
follows:
2
1.
Moneys
collected
under
this
chapter
are
subject
to
audit
3
by
the
auditor
of
state
and
shall
be
used
by
the
Iowa
sheep
and
4
wool
promotion
board
first
for
the
payment
of
collection
and
5
refund
expenses,
second
for
payment
of
the
costs
and
expenses
6
arising
in
connection
with
conducting
referendums,
and
third
7
for
the
purposes
identified
in
section
182.11
,
and
fourth
for
8
the
cost
of
audits
for
the
auditor
of
state
.
Moneys
of
the
9
board
remaining
after
a
referendum
is
held
at
which
a
majority
10
of
the
voters
favor
termination
of
the
board
and
the
assessment
11
shall
continue
to
be
expended
in
accordance
with
this
chapter
12
until
exhausted.
The
auditor
of
state
may
seek
reimbursement
13
for
the
cost
of
the
audit.
14
Sec.
2.
Section
184.14,
subsection
2,
Code
2011,
is
amended
15
to
read
as
follows:
16
2.
Moneys
collected,
deposited
in
the
fund,
and
transferred
17
to
the
council
as
provided
in
this
chapter
are
subject
to
18
audit
by
the
auditor
of
state.
The
auditor
of
state
may
19
seek
reimbursement
for
the
cost
of
the
audit.
The
moneys
20
transferred
to
the
council
shall
be
used
by
the
council
first
21
for
the
payment
of
collection
expenses,
second
for
payment
of
22
the
costs
and
expenses
arising
in
connection
with
conducting
23
referendums,
and
third
to
perform
the
functions
and
carry
out
24
the
duties
of
the
council
as
provided
in
this
chapter
,
and
25
fourth
for
the
cost
of
audits
by
the
auditor
of
state
.
Moneys
26
remaining
after
the
council
is
abolished
and
the
imposition
of
27
an
assessment
is
terminated
pursuant
to
a
referendum
conducted
28
pursuant
to
section
184.5
shall
continue
to
be
expended
in
29
accordance
with
this
chapter
until
exhausted.
30
Sec.
3.
Section
184A.6,
subsection
2,
Code
2011,
is
amended
31
to
read
as
follows:
32
2.
The
council
shall
expend
moneys
from
the
account
first
33
for
the
payment
of
expenses
for
the
collection
of
assessments,
34
second
and
then
for
the
payment
of
expenses
related
to
35
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481
conducting
a
referendum
as
provided
in
section
184A.12
,
1
and
third
for
the
cost
of
audits
by
the
auditor
of
state
as
2
required
in
section
184A.9
.
The
council
shall
expend
remaining
3
moneys
for
market
development,
producer
education,
and
the
4
payment
of
refunds
to
producers
as
provided
in
this
chapter
.
5
Sec.
4.
Section
184A.9,
Code
2011,
is
amended
to
read
as
6
follows:
7
184A.9
Audit.
8
Moneys
required
to
be
deposited
in
the
turkey
council
9
account
as
provided
in
section
184A.4
shall
be
subject
to
10
audit
by
the
auditor
of
state.
The
auditor
of
state
may
seek
11
reimbursement
for
the
cost
of
the
audit
from
moneys
deposited
12
in
the
turkey
council
account.
13
Sec.
5.
Section
185C.26,
Code
2011,
is
amended
to
read
as
14
follows:
15
185C.26
Deposit
of
moneys
——
corn
promotion
fund.
16
A
state
assessment
collected
by
the
board
from
a
sale
of
corn
17
shall
be
deposited
in
the
office
of
the
treasurer
of
state
in
18
a
special
fund
known
as
the
corn
promotion
fund.
The
fund
may
19
include
any
gifts,
rents,
royalties,
interest,
license
fees,
20
or
a
federal
or
state
grant
received
by
the
board.
Moneys
21
collected,
deposited
in
the
fund,
and
transferred
to
the
board
22
as
provided
in
this
chapter
shall
be
subject
to
audit
by
the
23
auditor
of
state.
The
auditor
of
state
may
seek
reimbursement
24
for
the
cost
of
the
audit
from
moneys
deposited
in
the
fund
as
25
provided
in
this
chapter
.
The
department
of
administrative
26
services
shall
transfer
moneys
from
the
fund
to
the
board
27
for
deposit
into
an
account
established
by
the
board
in
a
28
qualified
financial
institution.
The
department
shall
transfer
29
the
moneys
as
provided
in
a
resolution
adopted
by
the
board.
30
However,
the
department
is
only
required
to
transfer
moneys
31
once
during
each
day
and
only
during
hours
when
the
offices
of
32
the
state
are
open.
From
moneys
collected,
the
board
shall
33
first
pay
all
the
direct
and
indirect
costs
incurred
by
the
34
secretary
and
the
costs
of
referendums,
elections,
and
other
35
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481
expenses
incurred
in
the
administration
of
this
chapter
,
before
1
moneys
may
be
expended
for
the
purpose
of
carrying
out
the
2
purposes
of
this
chapter
as
provided
in
section
185C.11
.
3
Sec.
6.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
4
immediate
importance,
takes
effect
upon
enactment.
5
EXPLANATION
6
This
bill
relates
to
four
commodity
organizations
7
representing
producers
of
sheep
(and
wool),
eggs,
turkeys,
8
and
corn.
The
marketing,
research,
and
promotional
purposes
9
of
these
organizations
are
financed
by
an
excise
tax
or
state
10
assessment
(commonly
referred
to
as
a
checkoff)
imposed
upon
11
the
first
purchasers
of
the
commodities.
Moneys
derived
from
12
each
checkoff
are
controlled
by
the
governing
body
of
each
13
organization,
including
the
Iowa
sheep
and
wool
promotion
14
board,
the
Iowa
egg
council,
the
Iowa
turkey
marketing
council,
15
and
the
Iowa
corn
promotion
board.
In
each
case,
the
collected
16
moneys
are
subject
to
audit
by
the
auditor
of
state.
In
2010,
17
the
general
assembly
enacted
S.F.
2367
(2010
Iowa
Acts,
ch.
18
1189)
which
amended
a
number
of
sections
referring
to
those
19
audits,
by
authorizing
the
auditor
of
state
to
be
reimbursed
20
from
the
organizations
for
the
cost
of
the
audits.
This
21
bill
eliminates
the
changes
made
in
S.F.
2367
and
restores
22
the
sections
to
the
language
as
it
existed
prior
to
that
23
legislation.
24
The
bill
takes
effect
upon
enactment.
25
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