HF 2474 (LSB 6170YH (1) 91)

HOUSE FILE 2474

BY  WILSON

A BILL FOR

An Act relating to reimbursement for certain audit expenses to the auditor of state.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 11.5A, Code 2026, is amended to read as follows:
   11.5A  Audit or examination —— costs.
   When requested by the auditor of state, the department of management shall transfer from any unappropriated funds in the state treasury an amount not exceeding the expenses and prorated salary costs already paid to perform audits or examinations of state departments and agencies, the offices of the judicial branch, and federal financial assistance as defined in the federal Single Audit Act, 31 U.S.C. §7501, et seq., received by all other departments, as listed in section 11.5B, for which payments by agencies have not been made. Upon payment by the departments, the auditor of state shall credit the payments to the state treasury.
    Sec. 2.  Section 11.5B, Code 2026, is amended to read as follows:
   11.5B  Repayment of audit expenses by state departments and agencies.
   The auditor of state shall be reimbursed by a state department or agency for performing all audits or examinations of the following state departments or agencies department or agency, or funds received by a the department or agency:.
   1.  Department of insurance and financial services.
   2.  Department of health and human services.
   3.  State department of transportation.
   4.  State board of regents.
   5.  Department of agriculture and land stewardship.
   6.  Department of veterans affairs.
   7.  Department of education.
   8.  Department of workforce development.
   9.  Department of natural resources.
   10.  Offices of the clerks of the district court of the judicial branch.
   11.  The Iowa public employees’ retirement system.
   12.  Federal financial assistance, as defined in the federal Single Audit Act, 31 U.S.C. §7501, et seq., received by all other departments.
   13.  Department of administrative services.
    Sec. 3.  Section 11.5C, subsection 2, Code 2026, is amended to read as follows:
   2.  If the state department that is the subject of the review is listed in section 11.5B, the The state department shall reimburse the auditor of state for the cost of the review and any subsequent assistance provided by the auditor of state.
    Sec. 4.  NEW SECTION.  11.5D  Billing rates.
   The auditor of state shall annually adopt rules pursuant to chapter 17A to establish the hourly billing rate at which audit services are performed by state auditors as described in section 11.31. 
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to the reimbursement of certain audit expenses to the auditor of state.
   The bill strikes a list of specified departments and agencies that must reimburse the auditor of state for performing audits and examinations, and instead provides that any audited department or agency must reimburse the auditor of state for performing audits and examinations. The bill requires the auditor of state to annually adopt billing rates by rule.