How Many Reports Does the Legislature Get Each Year?
One of the sentences frequently heard in the Iowa State Capitol towards the end of a legislative session is “Can we get a report on that?” Often that wish is granted, as new laws and budget bills contain requests for all types of reports. This leads to another question – just how many reports are required to be filed with the General Assembly each year?
The number of reports varies each year, as some requests are for a one-time review while others are ongoing. But annually, the number of reports adds up to a very large figure. In Fiscal Year 2025, 553 reports were required to filed. That amount was down from the 591 reports in Fiscal Year 2024.
Since these reports are being produced by state agencies, one might assume that they are all properly filed with the repository of this information – the Legislative Services Agency. That’s not the case, however.
Are the entities required to file reports following that requirement? In Fiscal Year 2023, agencies filed 86.1% (483 of 561) of the reports required that year. That’s the best year of the past five. For Fiscal Year 2025, the compliance rate had fallen to 75%. As of last week, 138 of the 553 of FY 2025’s required reports were still unaccounted for.
Some agencies are much better at filing their reports than others. The Board of Regents and the Department of Education have been required to file over 30 reports each year since 2021 and they have filed each and every one of them. Smaller agencies, like the State Public Defender’s Office and the Iowa PBS, also have perfect records when it comes to filing required reports. But then there are other offices and agencies who have different results.
One would expect the State Auditor’s Office to be a leader in fulfilling their legal responsibility to submit their reports to the Legislature, but that is not the case.
Each year, the Auditor is required to file four reports with LSA:
- Targeted Small Business Compliance [as required by Iowa Code section 11.26]
- Municipal Compliance (audits of small communities) [as required by Code section 11.6 (11)b]
- Training and Technologies Expenditures Using Potential Reversion Money [as required by Code section 8.62]
- Audit of Iowa Workforce Development [as required by 2011 Acts, chapter 130.62]
Of these four reports, only the Targeted Small Business Compliance report has been filed with LSA in the last five years. The last time that the report on audits of smaller communities was filed was in January 2019, just as Auditor Sand was taking office. Since then, there has been no filing of how many of these audits have been completed or how much they cost. This is surprising since the State Auditor has claimed that the fee structure for his audits is insufficient.
Auditor Sand is not the only state auditor to fail to submit the audit of Iowa Workforce Development to LSA. While the Legislature mandated that audit in 2011, it has never been filed with LSA. This requirement was established in session law. Since there was no deadline date put in the provision, the requirement remains in effect for each year since. Maybe one year, it will be filed.
The training and technologies expenditures report is one that appears to be a problem for many in state government. This requires agencies to report to the legislature the amount of money they used for training and technology projects that would have been reverted back to the General Fund if unused. While a number of agencies are required to file the report, many have failed to submit it over the past five years. The lack of compliance may prompt a further examination of its source – Iowa Code section 8.62.
The State Auditor is not alone in having accountability issues with required reports. Since the 2019 session, the Iowa Veterans Home has been required to file with LSA a monthly expenditure report. None of these are in LSA online database of reports. The Iowa Civil Rights Commission is required to file its annual report with LSA. Since 2021, these reports have yet to be filed.
Some agencies have required reports that have not been filed due to the fact that programs are no longer operating. Several agencies are required by statute to file reports relating to the I-Jobs program, including the Iowa Finance Authority. That program is long gone, but the report requirements remain in the Code since the state will be paying off the bonds issued for that folly until the mid 2030’s.
Examining the list of required reports raises another question – are they actually necessary? Some reports do provide valuable information to legislators, staff, and concerned citizens. But others have turned into busy work for agencies who could be putting their staff to better use. Of course that assumes the agencies are actually following the law and doing the report. The lack of accountability of certain agencies for failure to submit reports along the need for other reports are issues for the 2026 session. |