90th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2311: Relating to audits of state entities by certified public accountants

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

What it does

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.

Cost

Can’t be estimated

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 …

House subcommittee · named March 5, 2024

Rep. Michael R. Bergan (R) · michael.bergan@legis.iowa.gov
Rep. Taylor R. Collins (R) · taylor.collins@legis.iowa.gov
Rep. Adam Zabner (D) · adam.zabner@legis.iowa.gov

Lobbying · 1 for, 5 against

For: UAW Region 4

Against: AFSCME Iowa Council 61; Auditor of State; Iowa Atheists and Freethinkers; Iowa Chapter of Sierra Club; Iowa Federation of Labor, AFL-CIO

In plain words

February 13, 2024Filed in the Senate and sent to the State Government committee
February 13, 2024Senate subcommittee named: Bousselot, Bisignano and Schultz
February 14, 2024Subcommittee recommended passing it
February 15, 2024Approved by the Senate committee
February 19, 2024Cost estimate (fiscal note) posted
February 19, 2024Passed the Senate, 31–16
February 20, 2024Arrived in the House
March 5, 2024House subcommittee named: Bergan, Collins and Zabner