SSB 3002 creates a new license allowing businesses to conduct pari-mutuel betting on simulcast (televised) dog and horse races without requiring live races at the facility. To qualify, an entity must have an agreement with the Iowa horsemen’s association for source market fees and operate through an existing gambling facility licensed under Iowa law. The license requires an annual fee, an annual audit, and subjects wagering over $25 million per year to a 2% tax, with revenue split between the horse racing fund and the commission. The bill takes effect on July 1, 2027.
This bill amends Iowa law to clarify the Auditor of State's access to confidential information during audits. It allows the Auditor to access certain confidential records (like agency data) while maintaining confidentiality, but explicitly prohibits access to individual income tax returns or health data identifying specific patients. The bill also removes requirements for prior consent before disclosing information in audit reports and repeals outdated dispute-resolution rules for conflicts between state agencies. These changes streamline audit processes while preserving specific privacy protections for sensitive personal data.
This bill requires Iowa state departments and agencies to reimburse the Auditor of State for audit costs. It specifies that all departments listed in Section 11.5B - including health, education, transportation, courts, and retirement systems - must pay for audits they receive. The Department of Management will transfer funds from unappropriated state treasury money to cover these reimbursements. The bill also mandates that the Auditor of State set annual billing rates for audit services through formal rules.
This bill requires Iowa's Auditor of State to annually update and distribute a list of practical, innovative best practices for efficiently using public funds - without needing new laws. It directs all public entities (like cities, schools, and agencies) to report which recommendations they implement. The Auditor then compiles an annual report analyzing these responses to track progress. The focus is on improving existing operations through shared, actionable strategies, not on creating new legislative requirements.
This bill (5374XD) exempts certified public accountants (CPAs) from Iowa state income tax on fees earned from auditing or examining local governments (like cities, counties, or school districts). It amends Iowa tax codes 422.7 (individual tax) and 422.35 (corporate tax) to exclude such income from taxable earnings. The exemption applies retroactively to tax years beginning on or after January 1, 2026. The bill directly affects CPAs who perform these government audits, removing a tax liability on their fees for this specific service.
This bill addresses several areas under the Department of Health and Human Services, primarily focusing on administrative services organizations and child foster care. It includes employees of administrative services organizations in a specific public employment category and prevents their staff from serving as advocates for involuntarily hospitalized patients. The bill also updates child foster care provisions, assigning licensed foster parents (licensees) decision-making authority to apply the "reasonable and prudent parent standard" for children in their care. Additionally, it updates definitions to explicitly include licensed relatives and "fictive kin" as child foster care providers and defines "fictive kin" and "foster family home."
This bill requires governmental subdivisions (like cities, counties, school districts, and hospitals) to cooperate with Iowa's state auditor when suspected embezzlement or financial fraud involving public funds is reported by a certified public accountant. It mandates that the auditor determines if further investigation is needed and establishes procedures for the investigation. Crucially, the affected subdivision must reimburse the auditor for investigation costs, but the reimbursement cannot exceed the amount of public funds actually misused, as determined by the auditor. The bill focuses on clarifying the process and cost recovery for fraud investigations, not on creating new penalties.
This bill (1333DP) increases the annual cap on periodic examination fees for Iowa cities from $375,000 to $600,000. Cities not required to undergo regular audits or fiscal examinations pay fees based on their budget size, with total fees capped at $600,000 per fiscal year. If fees exceed $600,000, the excess funds must be used to provide financial management training for city officials. The law applies to fees collected starting July 1, 2025.
This bill requires Iowa state departments and agencies to directly reimburse the Auditor of State for audit and examination costs, shifting the funding responsibility from the state treasury. It applies to 13 specific departments and agencies, including Health and Human Services, Education, Transportation, and the State Board of Regents, as well as agencies receiving federal funds under the Single Audit Act. The bill mandates that the Auditor of State establish annual billing rates for audit services through formal rules. This changes how audit expenses are funded, ensuring departments cover costs they incur during audits rather than relying on state treasury funds.
This Iowa bill (1330DP) requires the state Auditor of State to annually create and update a list of practical, innovative best practices for efficiently using public funds - without needing new laws. The auditor must distribute these recommendations to all public entities (like cities, counties, and schools) and ask them to report which practices they are using. The auditor then compiles an annual report analyzing these responses. The bill directly affects all public entities in Iowa by establishing a voluntary reporting process for fund efficiency improvements.
