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5515XD

Audits and Examinations, Auditor of State (5515XD) - Auditor of State

2025-2026 Regular Session

Auditor gains access to state records with safeguards; public audit reports, limited confidentiality; new 3-member arbitration for inter-office disputes with 60-day ruling.

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Bill Summary · 5515XD

Summary of Senate/House File (SF/HF) 5515XD — Auditor of State

Status: Prefiled as a proposed bill by the Auditor of State (introduced December 19, 2025)

Purpose and overall intent

SF/HF 5515XD proposes changes to the operation of state government regarding the auditor of state, including when audits begin, what information is available to the auditor, and how disputes between governmental agencies are resolved. The bill repeals or revises several provisions from 2023 Iowa Acts (SF 478) and restores or adjusts confidentiality and dispute-resolution rules affecting the auditor of state and other state offices.

Key provisions

1) Access to information by the Auditor of State (Code 2026, Section 11.41)
- The auditor may access information, records, instrumentalities, and properties that are required by law to be kept confidential, but must maintain confidentiality.
- The auditor is subject to the same penalties as the lawful custodian for dissemination of confidential information.
- Explicit limits: the auditor shall not have access to:
- Individual income tax returns, and
- Information in certain health-related reports that identify a person infected with a reportable disease (under section 139A.3).

2) Repeal of subsection (Section 11.41, subsection 4)
- The bill removes a previously existing subsection, altering how information requests and confidentiality were referenced.

3) Audit reports and disclosure (Code 2026, Section 11.42)
- Upon completion of an audit or examination, a report must be prepared and all information in the report is public information.
- The auditor may not disclose confidential items listed in 11.41(4)(a) without express written consent from the identified individual, or without consent from the audited/examined entity in cases of alleged embezzlement, theft, or significant financial irregularities.

4) Refusal to testify and enforcement (Code 2026, Section 11.52)
- The auditor or designee may apply to the district court for enforcement of attendance and answers when a witness refuses to attend, produce documents, or testify under oath.

5) Disputes between governmental agencies (Code 2026, Section 679A.19)
- Clarifies dispute resolution procedures between constitutional and statutory executive offices and administrative departments.
- Establishes a three-member board of arbitration (two members appointed by the disputing offices/departments, and a third appointed by the governor).
- The board’s decision is final and must be issued within 60 days of dispute submission.
- The bill also repeals the current requirement that disputes between these offices go to arbitration (and replaces it with the new framework for expedited arbitration).

6) Repeal of the audit-beginning definition (Code 2026, Section 11.3)
- The statutory definition of when an audit or examination begins (for the purposes of Code chapter 11) is repealed.

Who is affected

  • Auditor of State: greater access to information with confidentiality safeguards; altered reporting and disclosure rules.
  • State agencies and local health entities: affected by confidentiality protections and disclosures in audit reports.
  • Governmental offices and administrative departments within the executive branch: subject to the new arbitration process for disputes.
  • Auditors’ witnesses and parties subject to subpoenas: potential changes in how testimony is compelled.

Procedural and timeline aspects

  • Arbitration for inter-office disputes: new three-member board, final and binding, with a 60-day resolution timeline.
  • Public availability of audit reports: general information in reports is public, with narrow confidentiality preserved only for protected items.
  • Beginning of audits: repeal of the existing definition (changes in when audits commence are implied but not explicitly restated in the summary of the new text).

Note

The bill is introduced as a proposed reform by the Auditor of State and revises several provisions related to confidentiality, disclosure, and dispute resolution, aligning them with updated governance and transparency goals while preserving important privacy protections.

Compiled from official sources — confirm details with the bill’s official record.

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