Relating to audits of state entities by certified public accountants

Where it is now

1. ✓
   Done: IntroducedFebruary 13, 2024
2. ✓
   Done: SubcommitteeFebruary 13, 2024
3. ✓
   Done: Senate committeeFebruary 15, 2024
4. ✓
   Done: Passes the SenateFebruary 19, 202431–16
5. ✕
   Stopped: House committeeDied when the General Assembly ended
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

Under current law, the auditor of state (auditor) is required to annually, and more often if deemed necessary, audit the state and all state officers and departments receiving or expending state funds. This bill authorizes a department subject to such an audit to instead employ a certified public accountant (CPA) to perform the audit and submit the results of the audit to the auditor. The bill requires the CPAs to be paid for by moneys which the auditor would have been paid had the auditor performed the assignment or appropriations to the executive council.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named March 5, 2024. Meeting: Tuesday, March 12 · 8:00 AM · House Lounge.

• Rep. Michael R. Bergan REmail
• Rep. Taylor R. Collins REmail
• Rep. Adam Zabner DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Fiscal note

Can’t be estimated Compare with other bills

The fiscal impact of SF 2311 may increase audit expenses for State agencies and decrease revenue to the AOS, but the extent of the impact cannot be calculated since it is unknown how many State agencies may choose to hire CPA firms rather than using the AOS’s services.

• Audits of State Entities, Alternative Auditors · February 19, 2024

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§11.2§11.32

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works