Senate
File
478
-
Reprinted
SENATE
FILE
478
BY
COMMITTEE
ON
STATE
GOVERNMENT
(SUCCESSOR
TO
SSB
1200)
(As
Amended
and
Passed
by
the
Senate
March
7,
2023
)
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
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Section
1.
NEW
SECTION
.
11.3
When
audits
and
examinations
1
begin.
2
For
purposes
of
this
chapter,
an
audit
or
examination
3
commences
when
the
period
of
professional
engagement
begins
4
pursuant
to
the
government
auditing
standards
prescribed
by
the
5
comptroller
general
of
the
United
States
and
published
by
the
6
United
States
government
accountability
office.
7
Sec.
2.
Section
11.41,
subsection
3,
Code
2023,
is
amended
8
to
read
as
follows:
9
3.
If
the
information,
records,
instrumentalities,
and
10
properties
sought
by
the
auditor
of
state
are
required
by
law
11
to
be
kept
confidential,
the
auditor
of
state
shall
have
access
12
to
the
information,
records,
instrumentalities,
and
properties,
13
but
shall
maintain
the
confidentiality
of
all
such
information
14
and
is
subject
to
the
same
penalties
as
the
lawful
custodian
15
of
the
information
for
dissemination
of
the
information.
16
However,
the
auditor
of
state
shall
not
have
access
to
the
17
income
tax
returns
of
individuals
or
to
an
individual’s
name
18
or
residential
address
from
a
reportable
disease
report
under
19
section
139A.3
.
20
Sec.
3.
Section
11.41,
Code
2023,
is
amended
by
adding
the
21
following
new
subsection:
22
NEW
SUBSECTION
.
4.
a.
The
auditor
of
state
shall
not
have
23
access
to
the
following
information:
24
(1)
Income
tax
returns
of
individuals.
25
(2)
Information
in
a
report
to
the
Iowa
department
of
26
public
health,
to
a
local
board
of
health,
or
to
a
local
health
27
department
that
identifies
a
person
infected
with
a
reportable
28
disease.
29
(3)
Criminal
identification
files
of
law
enforcement
30
agencies.
31
(4)
Personal
information
in
records
regarding
a
student,
32
prospective
student,
or
former
student
maintained,
created,
33
collected,
or
assembled
by
or
for
a
school
corporation
or
34
educational
institution
maintaining
such
records.
35
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(5)
Hospital
records,
medical
records,
and
professional
1
counselor
records
of
the
condition,
diagnosis,
care,
or
2
treatment
of
a
patient
or
former
patient
or
a
counselee
or
3
former
counselee,
including
outpatient.
4
(6)
Records
which
represent
and
constitute
the
work
product
5
of
an
attorney
and
which
relate
to
litigation
or
claims
made
by
6
or
against
a
public
body.
7
(7)
Peace
officers’
investigative
reports,
privileged
8
records
or
information
specified
in
section
80G.2,
and
specific
9
portions
of
electronic
mail
and
telephone
billing
records
of
10
law
enforcement
agencies
if
that
information
is
part
of
an
11
ongoing
investigation.
12
(8)
Records
and
information
obtained
or
held
by
an
13
independent
special
counsel
during
the
course
of
an
14
investigation
conducted
pursuant
to
section
68B.31A.
This
15
paragraph
does
not
prohibit
the
auditor
of
state
from
accessing
16
information
that
is
disclosed
to
a
legislative
ethics
17
committee
subsequent
to
a
determination
of
probable
cause
by
18
an
independent
special
counsel
and
made
pursuant
to
section
19
68B.31.
20
(9)
Information
and
records
concerning
physical
21
infrastructure,
cyber
security,
critical
infrastructure,
22
security
procedures,
or
emergency
preparedness
developed,
23
maintained,
or
held
by
a
government
body
for
the
protection
of
24
life
or
property
if
disclosure
could
reasonably
be
expected
to
25
jeopardize
such
life
or
property.
26
(10)
Personal
information,
as
defined
in
section
22A.1.
27
(11)
Any
other
information
or
records
that
contain
personal
28
information
that
an
individual
would
reasonably
expect
to
be
29
kept
private
or
unnecessary
to
the
objectives
and
scope
of
the
30
audit
or
examination
commenced
pursuant
to
this
chapter.
31
b.
The
auditor
of
state
may
have
access
to
information
32
listed
under
paragraph
“a”
,
subparagraphs
(3)
through
(10),
if
33
all
of
the
following
conditions
are
met:
34
(1)
The
auditor
of
state
demonstrates
to
the
agency
being
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audited
that
the
information
is
necessary
for
the
purposes
of
1
the
audit.
2
(2)
The
agency
that
is
being
audited
agrees
that
the
3
information
is
necessary
for
the
purposes
of
the
audit.
4
(3)
The
information
is
anonymized
prior
to
the
disclosure
of
5
the
information
to
the
auditor
of
state.
6
Sec.
4.
Section
11.42,
subsection
3,
Code
2023,
is
amended
7
to
read
as
follows:
8
3.
Upon
completion
of
an
audit
or
examination,
a
report
9
shall
be
prepared
as
required
by
section
11.28
and
all
10
information
included
in
the
report
shall
be
public
information.
11
The
auditor
shall
not
disclose
information
listed
in
section
12
11.41,
subsection
4,
paragraph
“a”
,
subparagraphs
(3)
through
13
(10)
in
a
report
without
the
express
written
consent
of
the
14
individual
identified.
15
Sec.
5.
Section
11.42,
Code
2023,
is
amended
by
adding
the
16
following
new
subsection:
17
NEW
SUBSECTION
.
3A.
The
auditor
shall
not
retain
18
information
listed
in
section
11.41,
subsection
4,
paragraph
19
“a”
,
subparagraphs
(3)
through
(10)
in
workpapers
following
the
20
completion
of
an
audit
report.
21
Sec.
6.
Section
679A.19,
Code
2023,
is
amended
to
read
as
22
follows:
23
679A.19
Disputes
between
governmental
agencies.
24
Any
litigation
between
constitutional
and
statutory
offices,
25
administrative
departments,
commissions
or
boards
of
the
26
executive
branch
of
state
government
is
prohibited.
All
27
disputes
between
said
governmental
offices
and
agencies
shall
28
be
submitted
to
a
board
of
arbitration
of
three
members
to
29
be
composed
of
two
members
to
be
appointed
by
the
offices
or
30
departments
involved
in
the
dispute
and
a
third
member
to
be
31
appointed
by
the
governor.
The
decision
of
the
board
shall
be
32
final.
33
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