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IPIB AO 2018-02

Thursday, February 15, 2018
Reconciliation of statutory text with computer accounting forms


IPIB AO 2018-02

February 15, 2018

SUBJECT:  Reconciliation of statutory text with computer accounting forms

Kevin Kilgore
1695 115th Street
Diagonal, Iowa 50845


Dear Mr. Kilgore:

This opinion is in response to your filing of January 24, 2018, including addendums dated January 25, January 26, and February 6, 2018, requesting an opinion from the Iowa Public Information Board (IPIB) pursuant to Iowa Code section 23.6 and rule 497—1.2.  We note at the outset that IPIB’s jurisdiction is limited to the application of Iowa Code chapters 21, 22, and 23, and rules in Iowa Administrative Code chapter 497.  Advice in a Board opinion, if followed, constitutes a defense to a subsequent complaint based on the same facts and circumstances.

FACTUAL STATEMENT:  You request an advisory opinion regarding the reconciliation of statutory text with computer accounting forms.


  1. What statutory text exists which requires routine/annual reconciliation of the “budgets” database (e.g. § 24.1) with the accounting database(s) (§ 22.3A)?


The question you ask is not within the jurisdiction of the IPIB.  Rule 497-1.2 states:

497—1.2(23) Requirements for requesting board advisory opinions. 1.2(1) Jurisdiction. The board will only issue advisory opinions pertaining to Iowa Code chapters 21 and 22, or rules adopted thereunder. The board shall not have jurisdiction over the judicial or legislative branches of state government or any entity, officer, or employee of those branches, or over the governor or the office of the governor.

In your request for an advisory opinion from the IPIB, you answer your own question by stating:

The answer to the question is believed to be “NONE”, simply because computer databasing per se is not addressed in the text of the Code.”   

You then discuss your views on the Department of Management procedures.  In the addendum, you expand upon your discussion of Iowa Code chapter 24. 

Pursuant to Iowa Administrative Rule 497-1.3(3), a person who has received a board opinion may, within 30 days after the issuance of the opinion, request modification or reconsideration of the opinion.  A request for modification or reconsideration shall be deemed denied unless the board acts upon the request within 60 days of receipt of the request.  The IPIB may take up modification or reconsideration of an advisory opinion on its own motion within 30 days after the issuance of an opinion.

Pursuant to Iowa Administrative Rule 497-1.3(5), a person who has received a board opinion or advice may petition for a declaratory order pursuant to Iowa Code section 17A.9.  The IPIB may refuse to issue a declaratory order to a person who has previously received a board opinion on the same question, unless the requestor demonstrates a significant change in circumstances from those in the board opinion.


                                                                        BY DIRECTION AND VOTE OF THE BOARD

                                                                                                                                                                                                                                                                                                          Mary Ungs-Sogaard, Chair                                                                                                                                                                               E. J. Giovannetti                                                                           

                                                                        Keith Luchtel

                                                                        Monica McHugh   

                                                                        Frederick Morain

                                                                        William Peard

                                                                        Julie Pottorff

                                                                        Suzan Stewart

                                                                         Renee Twedt


Submitted by: Margaret E. Johnson, Executive Director


ISSUED ON: ______________

Printed from the website on July 13, 2020 at 12:26pm.