SF 2243 (LSB 5806XS (3) 91)

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 the commencement of audits, information made available to the auditor of state, and disputes between governmental agencies.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 11.41, subsection 3, Code 2026, is amended to read as follows:
   3.  If the information, records, instrumentalities, and properties sought by the auditor of state are required by law to be kept confidential, the auditor of state shall have access to the information, records, instrumentalities, and properties, but shall maintain the confidentiality of all such information and is subject to the same penalties as the lawful custodian of the information for dissemination of the information. However, the auditor of state shall not have access to the income tax returns of individuals or information in a report to the department of health and human services, to a local board of health, or to a local health department that identifies a person infected with a reportable disease to an individual’s name or residential address from a reportable disease report under section 139A.3.
    Sec. 2.  Section 11.41, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 3.  Section 11.42, subsection 3, Code 2026, is amended to read as follows:
   3.  Upon completion of an audit or examination, a report shall be prepared as required by section 11.28 and all information included in the report shall be public information. The auditor shall not disclose information listed in section 11.41, subsection 4, paragraph “a”, in a report without the express written consent of the individual identified, or, in instances of alleged or suspected embezzlement, theft, or other significant financial irregularity, without the express written consent of the audited or examined entity.
    Sec. 4.  Section 11.52, Code 2026, is amended to read as follows:
   11.52  Refusal to testify.
   Except as otherwise provided in section 679A.19, in In case any witness duly subpoenaed refuses to attend, or refuses to produce documents, books, and papers, or attends and refuses to make oath or affirmation, or, being sworn or affirmed, refuses to testify, the auditor of state or the auditor’s designee may apply to the district court, or any judge of said district having jurisdiction thereof, for the enforcement of attendance and answers to questions as provided by law in the matter of taking depositions.
    Sec. 5.  Section 679A.19, Code 2026, is amended to read as follows:
   679A.19  Disputes between governmental agencies.
   1.  Any litigation between constitutional and statutory offices, administrative departments, commissions, or boards of the executive branch of state government is prohibited. All disputes between said governmental offices and agencies shall be submitted to a board of arbitration of three members to be composed of two members to be appointed by the offices or departments involved in the dispute and a third member to be appointed by the governor. The decision of the board shall be final.
   2.  A board of arbitration established under this section shall resolve any dispute submitted to it within sixty days after submission of the dispute.
    Sec. 6.  REPEAL.  Section 11.3, Code 2026, is repealed.
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 commencement of audits, information made available to the auditor of state, and disputes between governmental agencies. The bill strikes or repeals provisions enacted by the general assembly in 2023 Iowa Acts, chapter 103 (SF 478).
   Specifically, the bill strikes prohibitions on the receipt and disclosure of certain information by the auditor of state except under certain circumstances, and makes conforming changes. The bill also strikes a requirement that litigation between state constitutional and statutory offices be submitted to a board of arbitration and a requirement that a board of arbitration for disputes between state governmental agencies resolve disputes within 60 days. The bill repeals a provision defining when an audit or examination begins for the purposes of Code chapter 11 (auditor of state).