Iowa 2025-2026 Regular Session

Iowa House Bill HF2474

Introduced
2/16/26  

Caption

A bill for an act relating to reimbursement for certain audit expenses to the auditor of state.

Impact

The passage of HF2474 is likely to enhance the fiscal accountability among state departments and agencies regarding audit expenses. By expanding the scope of entities that must reimburse the auditor, the proposal could lead to a more consistent and predictable financial management system. This shift aims to reduce the burden on specific departments, ensuring that all state entities responsible for financial operations contribute equally to the costs of oversight. Furthermore, it may facilitate more thorough audits by the auditor of state as it ensures adequate funding for their operations.

Summary

House File 2474 addresses the reimbursement processes for audit expenses incurred by the auditor of state in Iowa. The bill modifies existing statutes, primarily by streamlining the reimbursement requirements. Previously, only specific departments were mandated to reimburse for audit-related costs, but the new provisions will require any audited department or agency to reimburse the auditor. This change is aimed at ensuring that all relevant state entities contribute to the costs associated with audits and examinations conducted by the auditor.

Contention

Notable points of contention regarding HF2474 may arise from the perspective of state departments that would face increased financial obligations due to the broader reimbursement requirements. Some agencies may express concern over potential budget constraints resulting from these new reimbursement responsibilities. Additionally, there may be discussions around the rules set forth by the auditor of state regarding billing rates for audit services, as these could dictate the financial implications for departments based on the workload and complexity of audits performed.

Companion Bills

No companion bills found.

Previously Filed As

IA SB2251

Audits conducted by the state auditor and charges for audits.

IA HF2463

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.

IA SF2243

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.

IA A3208

Expands authrority of State Auditor on performance audits of school districts; requires State Auditor to issue report on school district audits from precious five years; requires appropriation of $1.5 million to Office of State Auditor annually for audits.

IA HB07090

An Act Concerning The Timing And Scope Of Audits By The Auditors Of Public Accounts.

IA HF683

A bill for an act relating to investigations of state departments by the auditor of state.

IA S1013

2026 Office of the State Auditor Agency Bill.-AB

IA HB2052

Providing for internal auditing; and imposing duties on the Auditor General.

IA A4772

Requires State Auditor to conduct performance audits of certain school districts.

IA SB1323

Performance audits; auditor general

Similar Bills

No similar bills found.