House
Study
Bill
515
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
AUDITOR
OF
STATE
BILL)
A
BILL
FOR
An
Act
concerning
reports
of
financial
irregularities
filed
by
1
the
state
auditor
with
a
county
attorney.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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S.F.
_____
H.F.
_____
Section
1.
Section
11.53,
Code
2016,
is
amended
to
read
as
1
follows:
2
11.53
Report
filed
with
county
attorney.
3
If
an
audit
or
examination
discloses
any
significant
4
irregularity
in
the
collection
or
disbursement
of
public
funds,
5
in
the
abatement
of
taxes,
or
other
findings
the
auditor
6
believes
represent
significant
noncompliance,
a
copy
of
the
7
report
shall
be
filed
with
the
county
attorney,
and
it
shall
be
8
the
county
attorney’s
duty
to
cooperate
with
the
state
auditor,
9
and,
in
proper
cases,
with
the
attorney
general,
to
secure
the
10
correction
of
the
irregularity.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
provides
that
an
audit
or
examination
that
15
discloses
any
irregularity
in
the
collection
or
disbursement
16
of
public
funds
shall
be
filed
with
the
county
attorney
if
the
17
irregularity
is
significant.
18
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