Senate File 2243 - Introduced SENATE FILE 2243 BY WEINER , DONAHUE , STAED , DREY , BLAKE , KNOX , TOWNSEND , ZIMMER , WINCKLER , QUIRMBACH , TRONE GARRIOTT , BENNETT , PETERSEN , DOTZLER , HARDMAN , and WAHLS A BILL FOR An Act relating to the operation of state government, including 1 the commencement of audits, information made available to 2 the auditor of state, and disputes between governmental 3 agencies. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5806XS (3) 91 ss/ns

S.F. 2243 Section 1. Section 11.41, subsection 3, Code 2026, 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 information in a report to 11 the department of health and human services, to a local board 12 of health, or to a local health department that identifies a 13 person infected with a reportable disease to an individual’s 14 name or residential address from a reportable disease report 15 under section 139A.3 . 16 Sec. 2. Section 11.41, subsection 4, Code 2026, is amended 17 by striking the subsection. 18 Sec. 3. Section 11.42, subsection 3, Code 2026, is amended 19 to read as follows: 20 3. Upon completion of an audit or examination, a report 21 shall be prepared as required by section 11.28 and all 22 information included in the report shall be public information. 23 The auditor shall not disclose information listed in section 24 11.41, subsection 4 , paragraph “a” , in a report without the 25 express written consent of the individual identified, or, in 26 instances of alleged or suspected embezzlement, theft, or other 27 significant financial irregularity, without the express written 28 consent of the audited or examined entity. 29 Sec. 4. Section 11.52, Code 2026, is amended to read as 30 follows: 31 11.52 Refusal to testify. 32 Except as otherwise provided in section 679A.19 , in In case 33 any witness duly subpoenaed refuses to attend, or refuses to 34 produce documents, books, and papers, or attends and refuses to 35 -1- LSB 5806XS (3) 91 ss/ns 1/ 3

S.F. 2243 make oath or affirmation, or, being sworn or affirmed, refuses 1 to testify, the auditor of state or the auditor’s designee may 2 apply to the district court, or any judge of said district 3 having jurisdiction thereof, for the enforcement of attendance 4 and answers to questions as provided by law in the matter of 5 taking depositions. 6 Sec. 5. Section 679A.19, Code 2026, is amended to read as 7 follows: 8 679A.19 Disputes between governmental agencies. 9 1. Any litigation between constitutional and statutory 10 offices, administrative departments, commissions , or boards of 11 the executive branch of state government is prohibited. All 12 disputes between said governmental offices and agencies shall 13 be submitted to a board of arbitration of three members to 14 be composed of two members to be appointed by the offices or 15 departments involved in the dispute and a third member to be 16 appointed by the governor. The decision of the board shall be 17 final. 18 2. A board of arbitration established under this section 19 shall resolve any dispute submitted to it within sixty days 20 after submission of the dispute. 21 Sec. 6. REPEAL. Section 11.3, Code 2026, is repealed. 22 EXPLANATION 23 The inclusion of this explanation does not constitute agreement with 24 the explanation’s substance by the members of the general assembly. 25 This bill relates to the commencement of audits, information 26 made available to the auditor of state, and disputes between 27 governmental agencies. The bill strikes or repeals provisions 28 enacted by the general assembly in 2023 Iowa Acts, chapter 103 29 (SF 478). 30 Specifically, the bill strikes prohibitions on the receipt 31 and disclosure of certain information by the auditor of state 32 except under certain circumstances, and makes conforming 33 changes. The bill also strikes a requirement that litigation 34 between state constitutional and statutory offices be submitted 35 -2- LSB 5806XS (3) 91 ss/ns 2/ 3

S.F. 2243 to a board of arbitration and a requirement that a board of 1 arbitration for disputes between state governmental agencies 2 resolve disputes within 60 days. The bill repeals a provision 3 defining when an audit or examination begins for the purposes 4 of Code chapter 11 (auditor of state). 5 -3- LSB 5806XS (3) 91 ss/ns 3/ 3