S.F. 478 Section 1. Section 11.41, subsection 3, Code 2023, is 1 amended to read as follows: 2 3. If the information, records, instrumentalities, and 3 properties sought by the auditor of state are required by law 4 to be kept confidential, the auditor of state shall have access 5 to the information, records, instrumentalities, and properties, 6 but shall maintain the confidentiality of all such information 7 and is subject to the same penalties as the lawful custodian 8 of the information for dissemination of the information. 9 However, the auditor of state shall not have access to the 10 income tax returns of individuals , or to an individual’s name 11 or residential address from a reportable disease report under 12 section 139A.3 , medical records, academic information, or other 13 similar information that an individual would reasonably expect 14 to be kept private . 15 EXPLANATION 16 The inclusion of this explanation does not constitute agreement with 17 the explanation’s substance by the members of the general assembly. 18 This bill relates to information that the auditor of 19 state shall have access to during the course of an audit or 20 examination. The bill prohibits the auditor of state from 21 having access to an individual’s medical records, academic 22 information, or other similar information that an individual 23 would reasonably expect to be kept private. 24 -1- LSB 1861SV (1) 90 ss/rn 1/ 1