HSB 650 (LSB 6073YC (2) 84)

HOUSE FILE _____

BY  (PROPOSED COMMITTEE ON STATE GOVERNMENT BILL BY CHAIRPERSON COWNIE)

A BILL FOR

An Act concerning establishing and collecting certain filing fees by the auditor of state.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 11.6, subsection 10, Code Supplement 2011, is amended to read as follows:
   10.  The auditor of state shall adopt rules in accordance with chapter 17A to establish and collect a filing fee for the filing of each report of audit or examination conducted pursuant to subsections 1 through 3
 
subsection 1, paragraph “a”, subsection 2, and subsection 3. The funds collected shall be maintained in a segregated account for use by the office of the auditor of state in performing audits conducted pursuant to subsection 4 and for work paper reviews conducted pursuant to subsection 5. Any funds collected by the auditor pursuant to subsection 4 shall be deposited in this account. Notwithstanding section 8.33, the funds in this account shall not revert at the end of any fiscal year.
EXPLANATION
   This bill concerns filing fees for the filing of certain audits or examinations conducted by the auditor of state.
   Code section 11.6(10) is amended to eliminate the authority of the auditor to establish and collect a filing fee relative to certain audits conducted on certain mental health centers, substance abuse programs, and community action agencies. In addition, the bill eliminates the authority of the auditor to establish and collect a filing fee concerning an audit of a governmental subdivision relative to tests related to compliance with the investment policy of that governmental subdivision.