Iowa legislation · 91st General Assembly
Iowa HF2464: A BILL FOR An Act relating to audits of governmental subdivisions by the state auditor concerning suspected embezzlement, theft, or other significant financial irregularities
Status: In committee, February 16, 2026
An Act relating to audits of governmental subdivisions by the state auditor concerning suspected embezzlement, theft, or other significant financial irregularities.
What the bill says
A bill FOR An Act relating to audits of governmental subdivisions by the state auditor concerning suspected embezzlement, theft, or other significant financial irregularities.
From the introduced text, February 16, 2026:
A BILL FOR An Act relating to audits of governmental subdivisions by the state auditor concerning suspected embezzlement, theft, or other significant financial irregularities. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 6172YH (1) as/js H.F. 2464 Section 1. Section 11.6, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 7A. Upon notification of any suspected misuse of public funds as described in subsection 7, the certified public accountant and the governmental subdivision shall cooperate with the auditor of state to establish procedures to investigate the suspected embezzlement, theft, or other significant financial irregularities. The auditor of state shall determine if the auditor of state will perform further procedures. The governmental subdivision shall reimburse the auditor of state for any actions taken by the auditor of state to investigate the suspected embezzlement, theft, or other significant financial irregularities. The costs assessed shall not exceed the amount of the public funds misused as determined by the auditor. EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation's substance by the members of the general assembly. This bill relates to audits of governmental subdivisions concerning suspected embezzlement, theft, or other significant financial irregularities. The bill provides that upon notification to the auditor of state by a certified public accountant and a …
Sponsors
- Elizabeth Wilson (D, 73) · primary sponsor
Latest actions
- : Introduced, referred to State Government. H.J. 293 .
Subjects: audits, departments of state government, public finance, public funds, auditor of state, fraud, criminal procedure, subdivisions (land)
Common questions
- What is HF2464?
- HF2464 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to audits of governmental subdivisions by the state auditor concerning suspected embezzlement, theft, or other significant financial irregularities.
- What does HF2464 do?
- In its own words: A bill FOR An Act relating to audits of governmental subdivisions by the state auditor concerning suspected embezzlement, theft, or other significant financial irregularities.
- What is the status of HF2464?
- In committee as of February 16, 2026. Latest action: Introduced, referred to State Government. H.J. 293 . (February 16, 2026).
- Who sponsored HF2464?
- Elizabeth Wilson (D, 73).
- Where is the official record for HF2464?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+2464&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.