CHAPTER 8
DEPARTMENT OF MANAGEMENT — BUDGET AND FINANCIAL CONTROL ACT

Referred to in §20.5, 80B.14, 84A.1A, 99D.17, 123.11, 173.22A, 215A.9, 307.8, 307A.7, 313.4, 313.5, 324A.6, 476.10

SUBCHAPTER I
GENERAL PROVISIONS

     
8.1  Title.
  This chapter shall be known and may be cited as the “Budget and Financial Control Act”.
[C35, §84-e1; C39, §84.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.1]

  
     
8.2  Definitions.
  When used in this chapter:
  1.  “Block grant” means funds from the federal government awarded in broad program areas within which the state is given considerable latitude in determining how funds are used and for which the state develops its own plan for spending according to general federal guidelines. “Block grant” does not include education research grants.
  2.  “Budget” means the budget document required by this chapter to be transmitted to the legislature.
  3.  “Categorical grant” means federal funds applied for and received by the state which are in the form of entitlements, formula grants, discretionary grants, open-ended entitlements or another form that may be used only for specific narrowly defined activities except funds for student aid and assistance; grants, contracts and cooperative agreements for research and training for which no appropriated matching funds are required; and reimbursements for services rendered.
  4.  “Code” or “the Code” means the Code of Iowa.
  5.  The terms “department and establishment” and “department” or “establishment”, mean any executive department, commission, board, institution, bureau, office, or other agency of the state government, by whatever name called, that uses, expends, or receives any state funds, including the state department of transportation, except for funds which are required to match federal aid allotted to the state by the federal government for highway special purposes, but excluding the courts and the legislature.
  6.  “Government” means the government of the state of Iowa.
  7.  “Private trust funds” means any and all endowment funds and any and all moneys received by a department or establishment from private persons to be held in trust and expended as directed by the donor.
  8.  “Repayment receipts” means those moneys collected by a department or establishment that supplement an appropriation made by the legislature.
  9.  “Special fund” means any and all government fees and other revenue receipts earmarked to finance a governmental agency to which no general fund appropriation is made by the state.
  10.  “State funds” means any and all moneys appropriated by the legislature, or money collected by or for the state, or an agency thereof, pursuant to authority granted by any of its laws.
  11.  “Unencumbered balance” means the unobligated balance of an appropriation after charging thereto all unpaid liabilities for goods and services and all contracts or agreements payable from an appropriation or a special fund.
[C35, §84-e2; C39, §84.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.2; 81 Acts, ch 17, §1]
2020 Acts, ch 1063, §2
Referred to in §8.9, 8A.125, 8A.502, 8B.15, 10A.107, 10A.503, 10A.506, 10A.801, 10A.902, 16.81, 22.3A, 29C.8, 35D.7, 35D.18, 68A.405A, 84A.5, 99D.22, 99E.5, 124.553, 124E.10, 124E.19, 135C.7, 135Q.2, 135R.3, 136C.10, 147A.6, 155A.40, 162.2B, 203.9, 203C.2, 204.4, 222.92, 226.9B, 252B.4, 252B.5, 252B.23, 262.9, 272C.6, 321.491, 325A.5, 421.17, 423.2A, 475A.6, 477C.7, 505.7, 523A.501, 523A.502, 524.207, 533.111, 543D.22, 543E.20

     
8.3  Governor.
  The governor of the state shall have:
  1.  Direct and effective financial supervision over all departments and establishments, and every state agency by whatever name now or hereafter called, including the same power and supervision over such private corporations, persons and organizations that may receive, pursuant to statute, any funds, either appropriated by, or collected for, the state, or any of its departments, boards, commissions, institutions, divisions and agencies.
  2.  The efficient and economical administration of all departments and establishments of the government.
  3.  The initiation and preparation of a balanced budget of any and all revenues and expenditures for each regular session of the legislature.
[C35, §84-e3; C39, §84.03; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.3]

     
8.3A  Capital project planning and budgeting — governor’s duties.
  1.  Definitions.  For the purposes of this section:
  a.  “Capital project” does not include highway and right-of-way projects or airport capital projects undertaken by the state department of transportation and financed from dedicated funds or capital projects funded by nonstate grants, gifts, or contracts obtained at or through state universities, if the projects do not require a commitment of additional state resources for maintenance, operations, or staffing.
  b.  “Facility” means a distinct parcel of land or a building used by the state or a state agency for a specific purpose.
  c.  “State agency” means any executive, judicial, or legislative department, commission, board, institution, division, bureau, office, agency, or other entity of state government.
  2.  Duties.  The governor shall:
  a.  Develop criteria for the evaluation of proposed capital projects which shall include but not be limited to the following:
  (1)  Fiscal impacts on costs and revenues.
  (2)  Health and safety effects.
  (3)  Community economic effects.
  (4)  Environmental, aesthetic, and social effects.
  (5)  Amount of disruption and inconvenience caused by the capital project.
  (6)  Distributional effects.
  (7)  Feasibility, including public support and project readiness.
  (8)  Implications of deferring the project.
  (9)  Amount of uncertainty and risk.
  (10)  Effects on interjurisdictional relationships.
  (11)  Advantages accruing from relationships to other capital project proposals.
  (12)  Private sector contracting for construction, operation, or maintenance.
  b.  Make recommendations to the general assembly and the legislative capital projects committee regarding the funding and priorities of proposed capital projects.
  c.  Develop maintenance standards and guidelines for capital projects.
  d.  Review financing alternatives available to fund capital projects, including the evaluation of the advantages and disadvantages of bonding for all types of capital projects undertaken by all state agencies.
  e.  Monitor the debt of the state or a state agency.
  3.  Division of project restricted.  A capital project shall not be divided into smaller projects in such a manner as to thwart the intent of this section to provide for the evaluation of a capital project whose cost cumulatively equals or exceeds two hundred fifty thousand dollars.
89 Acts, ch 298, §4; 2008 Acts, ch 1031, §74
Referred to in §2.47A, 8.6

SUBCHAPTER II
DEPARTMENT OF MANAGEMENT

     
8.4  Department of management.
  The department of management is created, which is directly attached to the office of the governor and under the general direction, supervision, and control of the governor. The office is in immediate charge of an officer to be known as “the director”, who shall be appointed by the governor, subject to confirmation by the senate, and shall hold office at the governor’s pleasure and shall receive a salary as set by the governor. Before entering upon the discharge of duties, the director shall take the constitutional oath of office and give a surety bond in the penalty fixed by the governor, payable to the state, which shall not be less than twenty-five thousand dollars, conditioned upon the faithful discharge of the director’s duties. The premium on the bond shall be paid out of the state treasury.
[C24, §309, 311 – 316; C27, §309, 311, 313 – 316; C31, §309, 311, 314 – 316, 1063; C35, §84-e4; C39, §84.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.4]
86 Acts, ch 1245, §103
Referred to in §7E.5
Confirmation, §2.32

  
     
8.5  General powers and duties.
  The director of the department of management shall have the power and authority to:
  1.  Assistants.  Employ, with the approval of the governor, two assistants and such clerical assistants as the director may find necessary.
  2.  Compensation of employees.  Fix the compensation, with the approval of the governor, of any person employed by the director, provided that the total amount paid in salaries shall not exceed the appropriation made for that purpose.
  3.  Discharge of employees.  Discharge any employee of the department of management.
  4.  Miscellaneous duties.  Exercise and perform such other powers and duties as may be prescribed by law.
[C51, §50 – 58; R60, §71 – 79, 1967; C73, §66 – 74; C97, §89 – 97, 162; S13, §89, 162, 163-a, 170-e, -f; SS15, §170-r, -s, -t, -u; C24, §102 – 109, 391 – 407; C27, §102 – 109, 130-a1, 391 – 407; C31, §102 – 109, 130-a1, 391 – 397, 397-d1, 398 – 407; C35, §84-e5; C39, §84.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.5]
Merit system, chapter 8A, subchapter IV

  
     
8.6  Specific powers and duties.
  The specific duties of the director of the department of management shall be:
  1.  Forms.  To consult with all state officers and agencies which receive reports and forms from county officers, in order to devise standardized reports and forms which will permit computer processing of the information submitted by county officers, and to prescribe forms on which each municipality, at the time of preparing estimates required under section 24.3, shall be required to compile in parallel columns the following data and estimates for immediate availability to any taxpayer upon request:
  a.  For the immediate prior fiscal year, revenue from all sources, other than revenue received from property taxation, allocated to each of the several funds and separately stated as to each such source, and for each fund the unencumbered cash balance thereof at the beginning and end of the year, the amount received by property taxation allocated to each fund, and the amount of actual expenditure for each fund.
  b.  For the current fiscal year, actual and estimated revenue, from all sources, other than revenue received from property taxation, and separately stated as to each such source, allocated to each of the several funds, and for each fund the actual unencumbered cash balance available at the beginning of the year, the amount to be received from property taxation allocated to each fund, and the amount of actual and estimated expenditures, whichever is applicable.
  c.  For the proposed budget year, an estimate of revenue from all sources, other than revenue to be received from property taxation, separately stated as to each such source, to be allocated to each of the several funds, and for each fund the actual or estimated unencumbered cash balance, whichever is applicable, to be available at the beginning of the year, the amount proposed to be received from property taxation allocated to each fund, and the amount proposed to be expended during the year plus the amount of cash reserve, based on actual experience of prior years, which shall be the necessary cash reserve of the budget adopted exclusive of capital outlay items. The estimated expenditures plus the required cash reserve for the ensuing fiscal year less all estimated or actual unencumbered balances at the beginning of the year and less the estimated income from all sources other than property taxation shall equal the amount to be received from property taxes, and such amount shall be shown on the proposed budget estimate.
  d.  To insure uniformity, accuracy, and efficiency in the preparation of budget estimates by municipalities subject to chapter 24, the director shall prescribe the procedures to be used and instruct the appropriate officials of the various municipalities on implementation of the procedures.
  2.  Report of standing appropriations.  To annually prepare a separate report containing a complete list of all standing appropriations showing the amount of each appropriation and the purpose for which the appropriation is made and furnish a copy of the report to each member of the general assembly on or before the first day of each regular session.
  3.  Budget document.  To prepare the budget document and draft the legislation to make it effective.
  4.  Allotments.  To perform the necessary work involved in reviewing requests for allotments as are submitted to the governor for approval.
  5.  Reserved.
  6.  Investigations.  To make such investigations of the organization, activities, and methods of procedure of the several departments and establishments as the director of the department of management may be called upon to make by the governor or the governor and executive council, or the legislature.
  7.  Legislative aid.  To furnish to any committee of either house of the legislature having jurisdiction over revenues or appropriations such aid and information regarding the financial affairs of the government as it may request.
  8.  Rules.  To make such rules, subject to the approval of the governor, as may be necessary for effectively carrying on the work of the department of management. The director may, with the approval of the executive council, require any state official, agency, department, or commission, to require any applicant, registrant, filer, permit holder, or license holder, whether individual, partnership, trust, or corporation, to submit to said official, agency, department, or commission, the social security number or the tax number or both so assigned to said individual, partnership, trust, or corporation.
  9.  Budget report.  To prepare and file in the department of management, on or before the first day of December of each year, a state budget report, which shall show in detail the following:
  a.  Classified estimates in detail of the expenditures necessary, in the director’s judgment, for the support of each department and each institution and department thereof for the ensuing fiscal year.
  b.  A schedule showing a comparison of such estimates with the askings of the several departments for the current fiscal year and with the expenditures of like character for the last two preceding fiscal years.
  c.  A statement setting forth in detail the reasons for any recommended increases or decreases in the estimated requirements of the various departments, institutions, and departments thereof.
  d.  Estimates of all receipts of the state other than from direct taxation and the sources thereof for the ensuing fiscal year.
  e.  A comparison of such estimates and askings with receipts of a like character for the last two preceding fiscal years.
  f.  The expenditures and receipts of the state for the last completed fiscal year, and estimates of the expenditures and receipts of the state for the current fiscal year.
  g.  A detailed statement of all appropriations made during the two preceding fiscal years, also of unexpended balances of appropriations at the end of the last fiscal year and estimated balances at the end of the current fiscal year.
  h.  Estimates in detail of the appropriations necessary to meet the requirements of the several departments and institutions for the next fiscal year.
  i.  Statements showing:
  (1)  The condition of the treasury at the end of the last fiscal year.
  (2)  The estimated condition of the treasury at the end of the current fiscal year.
  (3)  The estimated condition of the treasury at the end of the next fiscal year, if the director’s recommendations are adopted.
  (4)  An estimate of the taxable value of all the property within the state.
  (5)  The estimated aggregate amount necessary to be raised by a state levy.
  (6)  The amount per thousand dollars of taxable value necessary to produce such amount.
  (7)  Other data or information as the director deems advisable.
  10.  Budget and tax rate databases.  To develop and make available to the public a searchable budget database and internet site as required under chapter 8G, subchapter I, and to develop and make available to the public a searchable tax rate database and internet site as required under chapter 8G, subchapter II.
  11.  General control.  To perform such other duties as may be required to effectively control the financial operations of the government as limited by this chapter.
  12.  Capital project budgeting requests.  To compile annually all capital project budgeting requests of all state agencies, as defined in section 8.3A, and to consolidate the requests, with individual state agency priorities noted, into a report for submission with the budget documents by the governor pursuant to section 8.22. Any additional information regarding the capital project budgeting requests or priorities shall be compiled and submitted in the same report.
  13.  Capital project planning and budgeting authority.  To call upon any state agency, as defined in section 8.3A, for assistance the director may require in performing the director’s duties under subsection 12. All state agencies, upon the request of the director, shall assist the director and are authorized to make available to the director any existing studies, surveys, plans, data, and other materials in the possession of the state agencies which are relevant to the director’s duties.
  14.  State tort claims — risk management coordinator.  To designate a position within the department to serve as the executive branch’s risk management coordinator.
  a.  The risk management coordinator shall have all of the following responsibilities:
  (1)  Coordinating and monitoring risk control policies and programs in the executive branch, including but not limited to coordination with the employees of departments who are responsible for the workers’ compensation for state employees and management of state property.
  (2)  Consulting with the attorney general with respect to the risk control policies and programs and trends in claims and liability of the state under chapter 669.
  (3)  Coordinating the state’s central data repository for claims and risk information.
  b.  The costs of salary, benefits, and support for the risk management coordinator shall be authorized by the state appeal board established in chapter 73A and shall be paid as claims for services furnished to the state under section 25.2.
  15.  Designation of services — funding — customer council.
  a.  To establish a process by which the department, in consultation with the department of administrative services, shall determine which services provided by the department of administrative services shall be funded by an appropriation and which services shall be funded by the governmental entity receiving the service.
  b.  To establish a process for determining whether the department of administrative services shall be the sole provider of a service for purposes of those services which the department determines under paragraph “a” are to be funded by the governmental entities receiving the service.
  c.  (1)  To establish, by rule, a customer council responsible for overseeing the services provided solely by the department of administrative services. The rules adopted shall provide for all of the following:
  (a)  The method of appointment of members to the council by the governmental entities required to receive the services.
  (b)  The duties of the customer council which shall be as follows:
  (i)  Annual review and approval of the department of administrative services’ business plan regarding services provided solely by the department of administrative services.
  (ii)  Annual review and approval of the procedure for resolving complaints concerning services provided by the department of administrative services.
  (iii)  Annual review and approval of the procedure for setting rates for the services provided solely by the department of administrative services.
  (c)  A process for receiving input from affected governmental entities as well as for a biennial review by the customer council of the determinations made by the department of which services are funded by an appropriation to the department of administrative services and which services are funded by the governmental entities receiving the service, including any recommendations as to whether the department of administrative services shall be the sole provider of a service funded by the governmental entities receiving the service. The department, in consultation with the department of administrative services, may change the determination of a service if it is determined that the change is in the best interests of those governmental entities receiving the service.
  (2)  If a service to be provided may also be provided to the judicial branch and legislative branch, then the rules shall provide that the chief justice of the supreme court may appoint a member to the customer council, and the legislative council may appoint a member from the senate and a member from the house of representatives to the customer council, in their discretion.
  16.  Salary model administrator.  To designate a position within the department to serve as the salary model administrator.
  a.  The salary model administrator shall work in conjunction with the legislative services agency to maintain the state’s salary model used for analyzing, comparing, and projecting state employee salary and benefit information, including information relating to employees of the state board of regents.
  b.  The department of revenue, the department of administrative services, the institutions governed by the state board of regents pursuant to section 262.7, each judicial district’s department of correctional services, and the state department of transportation shall provide salary data to the department of management and the legislative services agency to operate the state’s salary model. The format and frequency of provision of the salary data shall be determined by the department of management and the legislative services agency.
  c.  The information shall be used in collective bargaining processes under chapter 20 and in calculating the funding needs contained within any annual salary adjustment legislation. A state employee organization as defined in section 20.3, subsection 4, may request information produced by the model, but the information provided shall not contain information attributable to individual employees.
[C51, §50; R60, §71, 1967; C73, §66; C97, §89; S13, §89, 161-a; C24, 27, 31, §102, 130, 329; C35, §84-e6; C39, §84.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.6]
83 Acts, ch 96, §157, 159; 84 Acts, ch 1067, §3; 85 Acts, ch 212, §21; 86 Acts, ch 1244, §3; 86 Acts, ch 1245, §104, 105, 2014; 86 Acts, ch 1246, §121; 86 Acts, ch 1016, §1; 89 Acts, ch 284, §1; 89 Acts, ch 298, §5; 90 Acts, ch 1168, §3, 4; 90 Acts, ch 1266, §29; 91 Acts, ch 268, §602, 603; 99 Acts, ch 204, §21, 22
; 2001 Acts, 2nd Ex, ch 2, §2, 3, 13
; 2006 Acts, ch 1185, §90; 2007 Acts, ch 22, §2; 2008 Acts, ch 1184, §29; 2009 Acts, ch 41, §5; 2011 Acts, ch 118, §85, 89; 2011 Acts, ch 122, §39; 2011 Acts, ch 131, §49, 158; 2013 Acts, ch 13, §1; 2013 Acts, ch 30, §1; 2014 Acts, ch 1026, §3; 2015 Acts, ch 29, §114; 2015 Acts, ch 138, §54, 161, 162; 2019 Acts, ch 89, §31
Referred to in §2.47A
For future text of subsection 17, effective July 1, 2024, see 2023 Acts, ch 71, §137, 154

  
     
8.7  Reporting of gifts and bequests received.
  All gifts and bequests with a value of fifty dollars or more received by a department or accepted by the governor on behalf of the state shall be reported within twenty days of receiving the gift or bequest to the Iowa ethics and campaign disclosure board, using the board’s internet reporting system. The Iowa ethics and campaign disclosure board shall, by January 31 of each year, submit to the fiscal services division of the legislative services agency a written report listing all gifts and bequests received during the previous calendar year with a value over one thousand dollars and the purpose for each such gift or bequest. The submission shall also include a listing of all gifts and bequests received by a department from a person if the cumulative value of all gifts and bequests received by the department from the person during the previous calendar year exceeds one thousand dollars, and the Iowa ethics and campaign disclosure board shall include, if available, the purpose for each such gift or bequest. However, the reports on gifts or bequests filed by the state board of regents and the Iowa state fair board pursuant to section 8.44 shall be deemed sufficient to comply with the requirements of this section.
2005 Acts, ch 173, §27; 2008 Acts, ch 1191, §25; 2010 Acts, ch 1069, §1; 2011 Acts, ch 79, §1; 2019 Acts, ch 40, §1
Referred to in §22.7(52)(d), 68B.22, 68B.32, 68B.32A, 68B.32B, 68B.32C, 68B.32D
Gifts to state, see also §565.3

     
8.8  Special olympics fund — appropriation.
  A special olympics fund is created in the office of the treasurer of state under the control of the department of management. There is appropriated annually from the general fund of the state to the special olympics fund one hundred thousand dollars for distribution to one or more organizations which administer special olympics programs benefiting the citizens of Iowa with disabilities.
94 Acts, ch 1199, §1; 99 Acts, ch 208, §15; 2005 Acts, ch 179, §5; 2013 Acts, ch 140, §7

     
8.9  Grants enterprise management office.
  1.  The office of grants enterprise management is established in the department of management. The function of the office is to develop and administer a system to track, identify, advocate for, and coordinate nonstate grants as defined in section 8.2, subsections 1 and 3. Staffing for the office of grants enterprise management shall be provided by a facilitator appointed by the director of the department of management. Additional staff may be hired, subject to the availability of funding.
  2.  a.  All grant applications submitted and grant moneys received by a department on behalf of the state shall be reported to the office of grants enterprise management. The office shall by January 31 of each year submit to the fiscal services division of the legislative services agency a written report listing all grants received during the previous calendar year with a value over one thousand dollars and the funding entity and purpose for each grant. However, the reports on grants filed by the state board of regents pursuant to section 8.44 shall be deemed sufficient to comply with the requirements of this subsection.
  b.  The office of grants enterprise management shall submit by July 1 and January 1 of each year to the general assembly’s standing committees on government oversight a written report summarizing departmental compliance with the requirements of this subsection.
2003 Acts, ch 99, §1; 2008 Acts, ch 1191, §26; 2010 Acts, ch 1069, §2; 2011 Acts, ch 34, §1

     
8.10  Facilitator’s duties.
  The specific duties of the facilitator of the office of grants enterprise management may include the following:
  1.  Establish a grants network representing all state agencies to assist the grants enterprise management office in an advisory capacity. Each state agency shall designate an employee on the management or senior staff level to serve as the agency’s federal funds coordinator and represent the agency on the grants network. An agency may not create a staff position for a federal funds coordinator. The coordinator’s duties shall be in addition to the duties of the employee of the agency.
  2.  Develop a plan for increased state access to funding sources other than the general fund of the state.
  3.  Develop procedures to formally notify appropriate state and local agencies of the availability of discretionary federal funds and, when necessary, coordinate the application process.
  4.  Establish an automated information system database for grants applied for and received and to track congressional activity.
  5.  Provide information and counseling to state agencies and political subdivisions of the state concerning the availability and means of obtaining state, federal, and private grants.
  6.  Provide grant application writing assistance and training to state agencies and political subdivisions of the state, directly or through interagency contracts, cooperative agreements, or contracts with third-party providers.
  7.  Monitor the federal register and other federal or state publications to identify funding opportunities, with special emphasis on discretionary grants or other funding opportunities available to the state.
  8.  Periodically review the funding strategies and methods of those states that rank significantly above the national average in the per capita receipt of federal funds to determine whether those strategies and methods could be successfully employed by this state.
2003 Acts, ch 99, §2

  
     
8.11  Grant applications — minority impact statements.
  1.  Each application for a grant from a state agency shall include a minority impact statement that contains the following information:
  a.  Any disproportionate or unique impact of proposed policies or programs on minority persons in this state.
  b.  A rationale for the existence of programs or policies having an impact on minority persons in this state.
  c.  Evidence of consultation of representatives of minority persons in cases where a policy or program has an identifiable impact on minority persons in this state.
  2.  For the purposes of this section, the following definitions shall apply:
  a.  “Disability” means the same as defined in section 15.102.
  b.  “Minority persons” includes individuals who are women, persons with a disability, African Americans, Latinos, Asians or Pacific Islanders, American Indians, and Alaskan Native Americans.
  c.  “State agency” means a department, board, bureau, commission, or other agency or authority of the state of Iowa.
  3.  The office of grants enterprise management shall create and distribute a minority impact statement form for state agencies and ensure its inclusion with applications for grants.
  4.  The directives of this section shall be carried out to the extent consistent with federal law.
  5.  The minority impact statement shall be used for informational purposes.
2008 Acts, ch 1095, §3, 4; 2009 Acts, ch 41, §6; 2019 Acts, ch 139, §1
8.12 through 8.20Reserved.

SUBCHAPTER III
THE BUDGET

  
     
8.21  Budget transmitted.
  1.  Not later than February 1 of each legislative session, the governor shall transmit to the legislature a document to be known as a budget, setting forth the governor’s financial program for the ensuing fiscal year and having the character and scope set forth in sections 8.22 through 8.29.
  2.  If the governor is required to use a lesser amount in the budget process because of a later meeting of the state revenue estimating conference under section 8.22A, subsection 3, the governor shall transmit recommendations for a budget in conformance with that requirement within fourteen days of the later meeting of the state revenue estimating conference.
[SS15, §191-b; C24, 27, 31, §334; C35, §84-e14; C39, §84.14; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.21]
86 Acts, ch 1245, §2015; 92 Acts, ch 1227, §1
; 2001 Acts, 2nd Ex, ch 2, §4, 13
; 2019 Acts, ch 24, §104
Referred to in §8.27, 8.54, 257.8

     
8.22  Nature and contents of budget.
  The budget shall consist of four parts, the nature and contents of which shall be as follows:
  1.  Part I — Governor’s budget message.
  a.  Part I shall consist of the governor’s budget message, in which the governor shall set forth:
  (1)  (a)  The governor’s program for meeting all the expenditure needs of the government for the fiscal year, indicating the classes of funds, general or special, from which appropriations are to be made and the means through which the expenditures shall be financed.
  (b)  The governor’s program shall include a single budget request for all capital projects proposed by the governor. The request shall include but is not limited to the following:
  (i)  The purpose and need for each capital project.
  (ii)  A priority listing of capital projects.
  (iii)  The costs of acquisition, lease, construction, renovation, or demolition of each capital project.
  (iv)  The identification of the means and source of funding each capital project.
  (v)  The estimated operating costs of each capital project after completion.
  (vi)  The estimated maintenance costs of each capital project after completion.
  (vii)  The consequences of delaying or abandoning each capital project.
  (viii)  Alternative approaches to meeting the purpose or need for each capital project.
  (ix)  Alternative financing mechanisms.
  (x)  A cost-benefit analysis or economic impact of each capital project.
  b.  (1)  Financial statements giving in summary form:
  (a)  The condition of the treasury at the end of the last completed fiscal year, the estimated condition of the treasury at the end of the year in progress, and the estimated condition of the treasury at the end of the following fiscal year if the governor’s budget proposals are put into effect.
  (b)  Statements showing the bonded indebtedness of the government, debt authorized and unissued, debt redemption and interest requirements, and condition of the sinking funds, if any.
  (c)  A summary of appropriations recommended for the following fiscal year for each department and establishment and for the government as a whole, in comparison with the actual expenditures for the last completed fiscal year and the estimated expenditures for the year in progress.
  (d)  A summary of the revenue, estimated to be received by the government during the following fiscal year, classified according to sources, in comparison with the actual revenue received by the government during the last completed fiscal year and estimated income during the year in progress.
  (e)  A statement of federal funds received in the form of block or categorical grants which were not included in the governor’s budget for the previous fiscal year and a statement of anticipated block grants and categorical grants. The budget shall indicate how the federal funds will be used and the programs to which they will be allocated. The amount of state funds required to implement the programs to which the federal funds will apply shall also be indicated. The departments shall provide information to the director on the anticipated federal block grants and categorical grants to be received on or before November 1 of each year. The director shall use this information to develop an annual update of the statement of federal funds received which shall be provided to the general assembly.
  (f)  Other financial statements, data, and comments as in the governor’s opinion are necessary or desirable in order to make known in all practicable detail the financial condition and operation of the government and the effect that the budget as proposed by the governor will have on the financial condition and operation.
  (2)  If the estimated revenues of the government for the ensuing fiscal year as set forth in the budget on the basis of existing laws, plus the estimated amounts in the treasury at the close of the year in progress, available for expenditure in the ensuing fiscal year are less than the aggregate recommended for the ensuing fiscal year as contained in the budget, the governor shall make recommendations to the legislature in respect to the manner in which the deficit shall be met, whether by an increase in the state tax or the imposition of new taxes, increased rates on existing taxes, or otherwise, and if the aggregate of the estimated revenues, plus estimated balances in the treasury, is greater than the recommended appropriations for the ensuing fiscal year, the governor shall make recommendations in reference to the application of the surplus to the reduction of debt or otherwise, to the reduction in taxation, or to such other action as in the governor’s opinion is in the interest of the public welfare.
  2.  Part II — Recommended appropriations.
  a.  Part II shall present in detail for the ensuing fiscal year the governor’s recommendations for appropriations to meet the expenditure needs of the government from each general class of funds, in comparison with actual expenditures for each of the purposes during the last completed fiscal year and estimated expenditures for the year in progress, classified by departments and establishments and indicating for each the appropriations recommended for:
  (1)  Meeting the cost of administration, operation, and maintenance of the departments and establishments.
  (2)  Appropriations for meeting the cost of land, public improvements, and other capital outlays in connection with the departments and establishments.
  b.  Each item of expenditure, actual or estimated, and appropriations recommended for administration, operation, and maintenance of each department or establishment shall be supported by detailed statements showing the actual and estimated expenditures and appropriations classified by objects according to a standard scheme of classification to be prescribed by the director.
  3.  Part III — Appropriation bills.  Part III shall include a draft or drafts of appropriation bills having for their purpose to give legal sanction to the appropriations recommended to be made in parts I and II. The appropriation bills shall indicate the funds, general or special, from which the appropriations shall be paid, but the appropriations need not be in greater detail than to indicate the total appropriation to be made for:
  a.  Administration, operation, and maintenance of each department and establishment for the fiscal year.
  b.  The cost of land, public improvements, and other capital outlays for each department and establishment, itemized by specific projects or classes of projects of the same general character.
  4.  Part IV — Strategic plan.  Part IV shall include an explanation that correlates the budget with the enterprise strategic plan adopted pursuant to section 8E.204. The budget shall provide an explanation of appropriations recommended for the administration and maintenance of an agency as defined in section 8E.103 with the general evaluation of the agency in meeting enterprise strategic goals, including identifying goals that require legislation.
[SS15, §191-b; C24, 27, 31, §332, 333, 335; C35, §84-e15; C39, §84.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.22; 81 Acts, ch 17, §2]
84 Acts, ch 1231, §2; 86 Acts, ch 1245, §2016; 89 Acts, ch 298, §6; 90 Acts, ch 1168, §5; 2001 Acts, ch 169, §1, 2; 2008 Acts, ch 1032, §201
Referred to in §8.6, 8.21, 8.22A, 8.25, 8.27, 8.41, 8.54

  
     
8.22A  Revenue estimating conference.
  1.  The state revenue estimating conference is created consisting of the governor or the governor’s designee, the director of the legislative services agency or the director’s designee, and a third member agreed to by the other two.
  2.  The conference shall meet as often as deemed necessary, but shall meet at least three times per year with at least one meeting taking place each year in March. The conference may use sources of information deemed appropriate. At each meeting, the conference shall agree to estimates for the current fiscal year and the following fiscal year for the general fund of the state, lottery revenues to be available for disbursement, and from gambling revenues and from interest earned on the cash reserve fund and the economic emergency fund to be deposited in the rebuild Iowa infrastructure fund. At the meeting taking place each year in March, in addition to agreeing to estimates for the current fiscal year and the following fiscal year, the conference shall agree to estimates for the fiscal year beginning July 1 of the following calendar year. Only an estimate for the following fiscal year agreed to by the conference pursuant to subsection 3, 4, or 5, shall be used for purposes of calculating the state general fund expenditure limitation under section 8.54, and any other estimate agreed to shall be considered a preliminary estimate that shall not be used for purposes of calculating the state general fund expenditure limitation.
  3.  By December 15 of each fiscal year the conference shall agree to a revenue estimate for the fiscal year beginning the following July 1. That estimate shall be used by the governor in the preparation of the budget message under section 8.22 and by the general assembly in the budget process. If the conference agrees to a different estimate at a later meeting which projects a greater amount of revenue than the initial estimate amount agreed to by December 15, the governor and the general assembly shall continue to use the initial estimate amount in the budget process for that fiscal year. However, if the conference agrees to a different estimate at a later meeting which projects a lesser amount of revenue than the initial estimate amount, the governor and the general assembly shall use the lesser amount in the budget process for that fiscal year. As used in this subsection, “later meeting” means only those later meetings which are held prior to the conclusion of the regular session of the general assembly and, if the general assembly holds an extraordinary session prior to the commencement of the fiscal year to which the estimate applies, those later meetings which are held before or during the extraordinary session.
  4.  At the meeting in which the conference agrees to the revenue estimate for the following fiscal year in accordance with the provisions of subsection 3, the conference shall agree to an estimate for tax refunds payable from that estimated revenue. The estimates required by this subsection shall be used in determining the adjusted revenue estimate under section 8.54.
  5.  At the meeting in which the conference agrees to the revenue estimate for the succeeding fiscal year in accordance with the provisions of subsection 3, the conference shall also agree to the following estimates which shall be used by the governor in preparation of the budget message under section 8.22 and the general assembly in the budget process for the succeeding fiscal year:
  a.  The amount of lottery revenues for the following fiscal year to be available for disbursement following the deductions made pursuant to section 99G.39, subsection 1.
  b.  The amount of revenue for the following fiscal year from gambling revenues and from interest earned on the cash reserve fund and the economic emergency fund to be deposited in the rebuild Iowa infrastructure fund under section 8.57, subsection 5, paragraph “e”.
  c.  The amount of accruals of those revenues collected by or due from entities other than the state on or before June 30 of the fiscal year but not remitted to the state until after June 30.
  d.  The amount of accrued lottery revenues collected on or before June 30 of the fiscal year but not transferred to the general fund of the state until after June 30.
86 Acts, ch 1245, §2045; 92 Acts, ch 1227, §2; 94 Acts, ch 1181, §4; 95 Acts, ch 214, §5; 96 Acts, ch 1218, §24
; 2001 Acts, 2nd Ex, ch 2, §5, 13
; 2003 Acts, ch 35, §23, 49; 2003 Acts, ch 178, §98, 121; 2003 Acts, ch 179, §142; 2004 Acts, ch 1175, §214, 287; 2011 Acts, ch 117, §1, 4; 2012 Acts, ch 1021, §125; 2015 Acts, ch 138, §10, 161, 162
Referred to in §8.21, 8.54

  
     
8.23  Annual departmental estimates.
  1.  On or before October 1, prior to each legislative session, all departments and establishments of the government shall transmit to the director, on blanks to be furnished by the director, estimates of their expenditure requirements, including every proposed expenditure, for the ensuing fiscal year, together with supporting data and explanations as called for by the director after consultation with the legislative services agency.
  a.  The estimates of expenditure requirements shall be in a form specified by the director, and the expenditure requirements shall include all proposed expenditures and shall be prioritized by program or the results to be achieved. The estimates shall be accompanied by performance measures for evaluating the effectiveness of the programs or results.
  b.  The budget estimates for an agency as defined in section 8E.103 shall be based on achieving goals contained in the enterprise strategic plan and the agency’s strategic plan as provided for in chapter 8E. The estimates shall be accompanied by a description of the measurable and other results to be achieved by the agency. Performance measures shall be based on the goals developed pursuant to sections 8E.205, 8E.206, and 8E.208. The estimates shall be accompanied by an explanation of the manner in which appropriations requested for the administration and maintenance of the agency meet goals contained in the enterprise strategic plan and the agency’s strategic plan, including identifying goals that require legislation.
  c.  If a department or establishment fails to submit estimates within the time specified, the legislative services agency shall use the amounts of the appropriations to the department or establishment for the fiscal year in process at the time the estimates are required to be submitted as the amounts for the department’s or establishment’s request in the documents submitted to the general assembly for the ensuing fiscal year and the governor shall cause estimates to be prepared for that department or establishment as in the governor’s opinion are reasonable and proper.
  d.  The director shall furnish standard budget request forms to each department or agency of state government.
  2.  On or before November 15 all departments and establishments of government and the judicial branch shall transmit to the department of management and the legislative services agency estimates of their receipts and expenditure requirements from federal or other nonstate grants, receipts, and funds for the ensuing fiscal year. The transmittal shall include the names of the grantor and the grant or the source of the funds, the estimated amount of the funds, and the planned expenditures and use of the funds. The format of the transmittal shall be specified by the legislative services agency.
[S13, §163-a; SS15, §191-a; C24, 27, 31, §327, 328; C35, §84-e16; C39, §84.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.23]
86 Acts, ch 1245, §2017; 90 Acts, ch 1252, §1; 90 Acts, ch 1263, §53; 91 Acts, ch 263, §31; 95 Acts, ch 214, §20; 98 Acts, ch 1047, §2; 2001 Acts, ch 169, §3; 2003 Acts, ch 35, §45, 49; 2003 Acts, ch 179, §88, 159; 2019 Acts, ch 89, §32, 33
Referred to in §7E.5A, 8.21, 8.25, 35A.10, 97B.4, 218.58, 237.14, 421.17, 455A.4, 602.1301

  
     
8.24  Annual estimate of income.  Repealed by 2001 Acts, 2nd Ex, ch 2, §12, 13. 

     
8.25  Tentative budget.
  Upon the receipt of the estimates of expenditure requirements called for by section 8.23 and not later than the following December 1, the director of the department of management shall cause to be prepared a tentative budget conforming as to scope, contents, and character to the requirements of section 8.22 and containing the estimates of expenditures as called for by section 8.23, which tentative budget shall be transmitted to the governor.
[C24, 27, 31, §332; C35, §84-e18; C39, §84.18; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.25]
2001 Acts, 2nd Ex, ch 2, §6, 13
Referred to in §8.21, 8.26

     
8.26  Hearings.
  Immediately upon the receipt of the tentative budget provided for by section 8.25 the governor shall make provision for public hearings thereon, at which the governor may require the attendance of the heads and other officers of all departments, establishments and other persons receiving or requesting the grant of state funds and the giving by them of such explanations and suggestions as they may be called upon to give or as they may desire to offer in respect to items of requested appropriations in which they are interested. The governor shall also extend invitations to the governor-elect and the director of the department of management to be present at such hearings and to participate in the hearings through the asking of questions or the expression of opinion in regard to the items of the tentative budget.
[C24, 27, 31, §331; C35, §84-e19; C39, §84.19; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.26]
Referred to in §2A.4, 8.21

     
8.27  Preparation of budget.
  Following the inauguration, the governor shall proceed to the formulation of the budget provided for by sections 8.21 and 8.22.
[C35, §84-e20; C39, §84.20; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.27]
Referred to in §8.21

     
8.28  Supplemental estimates.
  The governor shall transmit to the legislature supplemental estimates for such appropriations as in the governor’s judgment may be necessary on account of laws enacted after transmission of the budget, or as the governor deems otherwise in the public interest. The governor shall accompany such estimates with a statement of the reasons therefor, including the reasons for their omission from the budget. Whenever such supplemental estimates amount to an aggregate which, if they had been contained in the budget, would have required the governor to make a recommendation for the raising of additional revenue, the governor shall make such recommendation.
[C35, §84-e21; C39, §84.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.28]
Referred to in §8.21

     
8.29  Regents universities — uniform accounting system.
  The state board of regents, with the approval of the director of the department of management, shall establish a uniform budgeting and accounting system for the institutions of higher education under its control, and shall require each of the institutions of higher education to begin operating under the uniform system not later than June 30, 1994.
[C71, 73, 75, 77, 79, 81, §8.29]
92 Acts, ch 1246, §23; 
2001 Acts, 2nd Ex, ch 2, §7, 13
Referred to in §8.21

SUBCHAPTER IV
EXECUTION OF THE BUDGET
Referred to in §15H.9

     
8.30  Availability of appropriations.
  The appropriations made are not available for expenditure until allotted as provided for in section 8.31. All appropriations are declared to be maximum and proportionate appropriations, the purpose being to make the appropriations payable in full in the amounts named if the estimated budget resources during the fiscal year for which the appropriations are made, are sufficient to pay all of the appropriations in full. The governor shall restrict allotments only to prevent an overdraft or deficit in any fiscal year for which appropriations are made.
[C35, §84-e23; C39, §84.23; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.30]
86 Acts, ch 1245, §2019

  
     
8.31  Allotments of appropriations — exceptions — modifications.
  1.  a.  Before an appropriation of any department or establishment becomes available, the department or establishment shall submit to the director of the department of management a requisition for allotment of the appropriation according to dates identified in the requisition during the fiscal year by which portions of the appropriation will be needed. The department or establishment shall submit the requisition by June 1, prior to the start of a fiscal year or by another date identified by the director. The requisition shall contain details of proposed expenditures as may be required by the director subject to review by the governor.
  b.  The director of the department of management shall approve the allotments subject to review by the governor, unless it is found that the estimated budget resources during the fiscal year are insufficient to pay all appropriations in full, in which event such allotments may be modified to the extent the governor may deem necessary in order that there shall be no overdraft or deficit in the several funds of the state at the end of the fiscal year, and the director shall submit copies of the allotments thus approved or modified to the head of the department or establishment concerned, who shall set up such allotments on the books and be governed accordingly in the control of expenditures.
  2.  Allotments made in accordance with subsection 1 may be subsequently modified by the director of the department of management at the direction of the governor either upon the written request of the head of the department or establishment concerned, or in the event the governor finds that the estimated budget resources during the fiscal year are insufficient to pay all appropriations in full, upon the governor’s own initiative to the extent the governor may deem necessary in order that there shall be no overdraft or deficit in the several funds of the state at the end of the fiscal year; and the head of the department or establishment shall be given notice of a modification in the same way as in the case of original allotments.
  3.  The allotment requests of all departments and establishments collecting governmental fees and other revenue which supplement a state appropriation shall attach to the summary of requests a statement showing how much of the proposed allotments are to be financed from state appropriations, stores, and repayment receipts.
  4.  The procedure to be employed in controlling the expenditures and receipts of the state fair board and the institutions under the state board of regents, whose collections are not deposited in the state treasury, is that outlined in section 8A.502, subsection 8.
  5.  If the governor determines that the estimated budget resources during the fiscal year are insufficient to pay all appropriations in full, the reductions shall be uniform and prorated between all departments, agencies, and establishments upon the basis of their respective appropriations.
  6.  Allotments from appropriations for the foreign trade offices of the economic development authority, if the appropriations are described by line item in the authority’s appropriation Act or another Act, may be made as is necessary to take advantage of the most favorable foreign currency exchange rates.
[C35, §84-e24; C39, §84.24; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.31; 81 Acts, ch 18, §1]
86 Acts, ch 1245, §1972; 87 Acts, ch 115, §4; 89 Acts, ch 309, §6; 94 Acts, ch 1063, §1; 2003 Acts, ch 145, §121; 2003 Acts, ch 179, §89, 159; 2011 Acts, ch 118, §85, 89
Referred to in §8.30, 8.32, 8.57, 97B.7, 257.16, 260C.18D, 284.3A, 284.15, 441.21A
Section not amended; internal reference change applied

     
8.32  Conditional availability of appropriations.
  1.  All appropriations made to any department or establishment of the government as receive or collect moneys available for expenditure by them under present laws, are declared to be in addition to such repayment receipts, and such appropriations are to be available as and to the extent that such receipts are insufficient to meet the costs of administration, operation, and maintenance, or public improvements of such departments:
  a.  Provided, that such receipts or collections shall be deposited in the state treasury as part of the general fund or special funds in all cases, except those collections made by the state fair board, the institutions under the state board of regents, and the natural resource commission.
  b.  Provided further, that no repayment receipts shall be available for expenditures until allotted as provided in section 8.31; and
  c.  Provided further, that the collection of repayment receipts by the state fair board and the institutions under the state board of regents shall be deposited in a bank or banks duly designated and qualified as state depositories, in the name of the state of Iowa, for the use of such boards and institutions, and such funds shall be available only on the check of such boards or institutions depositing them, which are hereby authorized to withdraw such funds, but only after allotment by the governor as provided in section 8.31; and
  d.  Provided further, that this chapter shall not apply to endowment or private trust funds or to gifts to institutions owned or controlled by the state or to the income from such endowment or private trust funds, or to private funds belonging to students or inmates of state institutions.
  2.  The provisions of this chapter shall not be construed to prohibit the state fair board from creating an emergency or sinking fund out of the receipts of the state fair and state appropriation for the purpose of taking care of any emergency that might arise beyond the control of the board of not to exceed three hundred thousand dollars. Neither shall this chapter be construed to prohibit the state fair board from retaining an additional sum of not to exceed three hundred fifty thousand dollars to be used in carrying out the provisions of chapter 173.
[C35, §84-e25; C39, §84.25; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.32]
86 Acts, ch 1244, §4; 2013 Acts, ch 30, §2
Referred to in §8.57

  
     
8.33  Time limit on obligations — reversion.
  1.  No obligation of any kind shall be incurred or created subsequent to the last day of the fiscal year for which an appropriation is made, except when specific provision otherwise is made in the Act making the appropriation. On August 31, or as otherwise provided in an appropriation Act, following the close of each fiscal year, all unencumbered or unobligated balances of appropriations made for that fiscal term revert to the state treasury and to the credit of the funds from which the appropriations were made, except that capital expenditures for the purchase of land or the erection of buildings or new construction continue in force until the attainment of the object or the completion of the work for which the appropriations were made unless the Act making an appropriation for the capital expenditure contains a specific provision relating to a time limit for incurring an obligation or reversion of funds. This section does not repeal sections 7D.11 through 7D.14.
  2.  A payment of an obligation for goods and services shall not be charged to an appropriation subsequent to the last day of the fiscal year for which the appropriation is made unless the goods or services are received on or before the last day of the fiscal year, except that repair projects, purchase of specialized equipment and furnishings, and other contracts for services and capital expenditures for the purchase of land or the erection of buildings or new construction or remodeling, which were committed and in progress prior to the end of the fiscal year are excluded from this subsection.
[C35, §84-e26; C39, §84.26; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.33]
83 Acts, ch 172, §1; 84 Acts, ch 1091, §1; 84 Acts, ch 1305, §17; 86 Acts, ch 1245, §2020; 86 Acts, ch 1246, §770; 89 Acts, ch 284, §2; 2019 Acts, ch 59, §2
Referred to in §2.12B, 8.55, 8.56, 8.57, 8.57B, 8.57D, 8.57E, 8.57F, 8.57G, 8.57H, 8.62, 8.75, 8A.123, 8A.204, 8A.321, 8A.328, 8A.330, 8A.431, 8A.432, 8A.434, 8A.435, 8A.436, 8A.437, 8A.438, 8A.457, 8A.460, 8A.502, 8A.708, 8B.11, 8B.13, 8B.33, 8D.14, 9.8, 9.13, 10A.507, 11.6, 12.51, 12.72, 12.79, 12.82, 12.88, 12.88A, 12.89, 12.91, 12A.6, 12I.4, 15.106A, 15.231, 15.261, 15.262, 15.281, 15.293, 15.313, 15.335B, 15.338, 15.371, 15.412, 15.421, 15.436, 15.440, 15.479, 15.482, 15E.311, 15E.363, 15E.370, 15F.107, 15F.204, 15F.205, 15F.403, 15F.404, 15H.5, 15H.10, 16.5, 16.40, 16.41, 16.45, 16.46, 16.47, 16.48, 16.49, 16.57B, 16.134, 16.134A, 16.141, 16.153, 16.181, 25.2, 29C.17A, 34A.7A, 35A.5, 35A.16, 35D.18, 47.11, 80.42, 80.43, 80.44, 80.46, 80.47, 80.48, 80A.14, 80B.16, 80B.19, 80E.4, 84A.13, 84A.13A, 84A.16, 84E.3, 84F.1, 84F.2, 84G.4, 90A.10, 91C.9, 99B.58, 99D.9B, 99D.13, 99D.27A, 99F.20, 100B.4, 100B.12, 100B.13, 100C.9, 100D.7, 123.183, 124.557, 124E.10, 135.25, 135.39A, 135.175, 135.180, 135.181, 135.190A, 135.193, 135A.8, 136C.10, 142C.15, 144.13A, 144.46A, 147A.6, 159.21, 159.31, 159.31A, 159A.7, 159A.16, 161A.80A, 161D.2, 161D.12, 161G.2, 162.2C, 163.3B, 165B.2, 169.5, 169A.13A, 170.3C, 173.22, 190A.5, 190B.201, 204.6, 216B.3, 218.94, 222.92, 225C.7A, 225C.41, 225D.2, 231.23, 231E.4, 232.188, 234.45, 235A.2, 239.11, 249A.13, 249A.33, 249A.50, 249L.4, 249M.4, 256.25, 256.34, 256.36, 256.39, 256.44, 256.87, 256.155, 256.198, 256.204, 256.205, 256.210, 256.212, 256.218, 256.221, 256.223, 256.224, 256.225, 256.226, 256.228, 256.229, 256.230, 256I.11, 257.16A, 257.16C, 257.16D, 257.51, 260C.18A, 260H.2, 260I.2, 261B.8, 261E.13, 279.51, 284.6A, 284.13, 284.14, 307.20, 307.46, 312.2, 312A.2, 314.28, 321.34, 321G.7, 321I.8, 324A.6A, 327G.29, 327H.20A, 327J.2, 331.604, 418.10, 418.16, 426B.1, 426C.2, 452A.79A, 453A.2, 453A.35A, 455A.18, 455A.19, 455B.112A, 455B.133B, 455B.133C, 455B.183A, 455B.196, 455B.265A, 455C.12D, 455D.11C, 455D.15, 455E.11, 455G.3, 455G.21, 455H.401, 456A.17, 456A.21, 459.401, 459.501, 460.303, 461.31, 466.9, 466B.45, 466B.46, 473.19A, 476.46, 476.46A, 483A.3B, 502.601, 514I.11, 521J.12, 523C.24, 524.207, 537.6203, 541A.7, 546.12, 553.19, 602.1302, 602.8108, 691.6, 692.2A, 692A.119, 714.16A, 714.16C, 714.23, 717F.9, 724.11, 904.117, 904.118A, 904.303A, 904.311, 904.311A, 904.317, 904.321, 904.703, 904.706, 915.94, 915.95

     
8.34  Charging off unexpended appropriations.
  Except as otherwise provided by law, the director of the department of administrative services shall transfer to the fund from which an appropriation was made, any unexpended or unencumbered balance of that appropriation remaining at the expiration of two months after the close of the fiscal term for which the appropriation was made. At the time the transfer is made on the books of the department of administrative services, the director shall certify that fact to the treasurer of state, who shall make corresponding entries on the books of the treasurer’s office.
[C27, 31, §130-a1; C35, §84-a1; C39, §84.27; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.34]
88 Acts, ch 1134, §3; 89 Acts, ch 284, §3; 2003 Acts, ch 145, §286

  
     
8.35  General supervisory control.
  The governor and the director of the department of management and any officer of the department of management, when authorized by the governor, are hereby authorized to make such inquiries regarding the receipts, custody, and application of state funds, existing organization, activities, and methods of business of the departments and establishments, assignments of particular activities to particular services and regrouping of such services, as in the opinion of the governor, will enable the governor to make recommendations to the legislature, and, within the scope of the powers possessed by the governor, to order action to be taken, having for their purpose to bring about increased economy and efficiency in the conduct of the affairs of government.
[C35, §84-e27; C39, §84.28; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.35]
2020 Acts, ch 1063, §3

  
     
8.35A  Information to be given to legislative services agency.
  1.  By July 1, the director of the department of management, in conjunction with the director of the department of administrative services, shall provide a projected expenditure breakdown of each appropriation for the beginning fiscal year to the legislative services agency in the form and level of detail requested by the legislative services agency. By the fifteenth of each month, the director, in conjunction with the director of the department of administrative services, shall transmit to the legislative services agency a record for each appropriation of actual expenditures for the prior month of the fiscal year and the fiscal year to date in the form and level of detail as requested by the legislative services agency. By October 1, the director, in conjunction with the director of the department of administrative services, shall transmit the total record of an appropriation, including reversions and transfers for the prior fiscal year ending June 30, to the legislative services agency.
  2.  Commencing October 1, the director shall provide weekly budget data files in the form and level of detail requested by the legislative services agency reflecting finalized agency budget requests for the following fiscal year as submitted to the governor. The director shall transmit all agency requests in final form to the legislative services agency by November 15. Final budget records containing the governor’s recommendation and final agency requests shall be transmitted to the legislative services agency by January 1 or no later than the date the governor’s budget document is delivered to the printer. The governor’s recommendation included on this record shall be considered confidential by the legislative services agency until it is made public by the governor. The legislative services agency shall use this data in the preparation of information for the legislative appropriation process.
  3.  The director shall communicate any changes or anticipated changes to the budgeting system or the accounting system in writing to the legislative services agency prior to implementation.
  4.  A government agency which receives state funds directly from the state or indirectly through a political subdivision as directed by statute and which is not a city, county, or school district is subject to this subsection. A government agency which is subject to this subsection shall submit a copy of its budget to the legislative services agency, identifying it as being submitted under this subsection, when the budget of that government agency has received approval from the governing head or body of that agency. The copy of the budget submitted to the legislative services agency shall be on the budget forms provided by the department of management to state agencies under this chapter. The government agency shall also submit a statement identifying any funds available to the agency which are not included in the budget.
  5.  The department shall transmit the enterprise strategic plan and related information and an agency shall transmit its agency strategic plan, performance report, and related information as required by chapter 8E to the legislative services agency.
86 Acts, ch 1245, §2013; 89 Acts, ch 284, §4; 95 Acts, ch 214, §21; 2001 Acts, ch 169, §4
; 2001 Acts, 2nd Ex, ch 2, §8, 13
; 2003 Acts, ch 35, §45, 46, 49; 2003 Acts, ch 145, §286; 2019 Acts, ch 59, §3
Referred to in §602.1301

     
8.36  Fiscal year.
  The fiscal year of the government shall commence on the first day of July and end on the thirtieth day of June. This fiscal year shall be used for purposes of making appropriations and of financial reporting and shall be uniformly adopted by all departments and establishments of the government. However, the department of workforce development may use the federal fiscal year instead of the fiscal year commencing on July 1.
[C35, §84-e28; C39, §84.29; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.36; 81 Acts, ch 19, §1]
96 Acts, ch 1186, §23; 2017 Acts, ch 54, §6
Referred to in §455A.19, 904.706

     
8.36A  Full-time equivalent positions.
  1.  For purposes of making appropriations and financial reports and as used in appropriations statutes, “full-time equivalent position” means a budgeting and monitoring unit that equates the aggregate of full-time positions, part-time positions, a vacancy and turnover factor, and other adjustments. One full-time equivalent position represents two thousand eighty working hours, which is the regular number of hours one full-time person works in one fiscal year. The number of full-time equivalent positions shall be calculated by totaling the regular number of hours that could be annually worked by persons in all authorized positions, reducing those hours by a vacancy and turnover factor and dividing that amount by two thousand eighty hours. In order to achieve the full-time equivalent position level, the number of filled positions may exceed the number of full-time equivalent positions during parts of the fiscal year to compensate for time periods when the number of filled positions is below the authorized number of full-time equivalent positions.
  2.  a.  If a department or establishment has reached or anticipates reaching the full-time equivalent position level authorized for the department but determines that conversion of a contract position to a full-time equivalent position would result in cost savings while providing comparable or better services, the department or establishment may request the director of the department of management to approve the conversion and addition of the full-time equivalent position. The request shall be accompanied by evidence demonstrating how the cost savings and service quality will be achieved through the conversion. If approved by the director of the department of management, the department’s or establishment’s authorized full-time equivalent position level shall be increased accordingly and the revised level shall be reported to the fiscal committee of the legislative council and the legislative services agency.
  b.  A department or establishment shall not convert a full-time equivalent position authorized for the department or establishment to a contract position and shall not use appropriated moneys for such a contract position unless the department or establishment receives approval from the director of the department of management to convert the full-time equivalent position to a contract position. The director of the department of management shall not approve the conversion unless the department or establishment submits sufficient evidence that the conversion would result in cost savings while providing comparable or better services.
90 Acts, ch 1247, §1; 2003 Acts, ch 35, §46, 49; 2003 Acts, ch 145, §122; 2010 Acts, ch 1031, §59
Referred to in §455B.183C

  
     
8.37  Fiscal term.  Repealed by 2001 Acts, 2nd Ex, ch 2, §12, 13. 

  
     
8.38  Misuse of appropriations.
  A state department, institution, or agency, or any board member, commissioner, director, manager, or other person connected with any such department, institution, or agency, shall not expend funds or approve claims in excess of the appropriations made thereto, nor expend funds for any purpose other than that for which the money was appropriated, except as otherwise provided by law. A violation of this section shall make any person committing or consenting to the violation liable to the state for the sum expended together with interest and costs, which shall be recoverable in an action to be instituted by the attorney general for the use of the state. The action may be brought in any county of the state.
[C35, §84-e29; C39, §84.31; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.38]
2019 Acts, ch 59, §4

  
     
8.39  Use of appropriations — transfer.
  1.  Except as otherwise provided by law, an appropriation or any part of it shall not be used for any other purpose than that for which it was made. However, with the prior written consent and approval of the governor and the director of the department of management, the governing board or head of any state department, institution, or agency may, at any time during the fiscal year, make a whole or partial intradepartmental transfer of its unexpended appropriations for purposes within the scope of such department, institution, or agency. Such transfer shall be to an appropriation made from the same funding source and within the same fiscal year. The amount of a transfer made from an appropriation under this subsection shall be limited to not more than one-tenth of one percent of the total of all appropriations made from the funding source of the transferred appropriation for the fiscal year in which the transfer is made.
  2.  If the appropriation of a department, institution, or agency is insufficient to properly meet the legitimate expenses of the department, institution, or agency, the director, with the approval of the governor, may make an interdepartmental transfer from any other department, institution, or agency of the state having an appropriation in excess of its needs, of sufficient funds to meet that deficiency. Such transfer shall be to an appropriation made from the same funding source and within the same fiscal year. The amount of a transfer made from an appropriation under this subsection shall be limited to not more than one-tenth of one percent of the total of all appropriations made from the funding source of the transferred appropriation for the fiscal year in which the transfer is made. An interdepartmental transfer to an appropriation which is not an entitlement appropriation is not authorized when the general assembly is in regular session and, in addition, the sum of interdepartmental transfers in a fiscal year to an appropriation which is not an entitlement appropriation shall not exceed fifty percent of the amount of the appropriation as enacted by the general assembly. For the purposes of this subsection, an entitlement appropriation is a line item appropriation to the state public defender for indigent defense or to the department of health and human services for foster care, state supplementary assistance, medical assistance, or for the family investment program.
  3.  The aggregate amount of intradepartmental and interdepartmental transfers made from all appropriations for a fiscal year pursuant to this section is limited to not more than five-tenths of one percent of the total amount of the appropriations made from the general fund of the state for the fiscal year. The aggregate amount of the intradepartmental and interdepartmental transfers made from an appropriation for a fiscal year is limited to fifty percent of the appropriation.
  4.  Prior to any transfer of funds pursuant to subsection 1 or 2 of this section or a transfer of an allocation from a subunit of a department which statutorily has independent budgeting authority, the director shall notify the chairpersons of the standing committees on appropriations of the senate and the house of representatives and the chairpersons of subcommittees of such committees of the proposed transfer. The notice from the director shall include information concerning the amount of the proposed transfer, the departments, institutions, or agencies affected by the proposed transfer and the reasons for the proposed transfer. Chairpersons notified shall be given at least two weeks to review and comment on the proposed transfer before the transfer of funds is made.
  5.  a.  Any transfer made under the provisions of this section shall be reported to the legislative fiscal committee on a monthly basis. The report shall cover each calendar month and shall be due the tenth day of the following month. The report shall contain the following:
  (1)  The amount of each transfer. 
  (2)  The date of each transfer. 
  (3)  The departments and funds affected. 
  (4)  A brief explanation of the reason for the transfer.
  (5)  Such other information as may be required by the committee.
  b.  A summary of all transfers made under the provisions of this section shall be included in the annual report of the legislative fiscal committee.
[C97, §187; SS15, §170-q; C24, 27, 31, §345; C35, §84-a3; C39, §84.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.39]
86 Acts, ch 1245, §2022; 87 Acts, ch 115, §5; 94 Acts, ch 1181, §6; 94 Acts, ch 1199, §44
; 2011 Acts, ch 117, §2 – 4
; 2017 Acts, ch 54, §7; 2023 Acts, ch 19, §6; 2023 Acts, ch 64, §3
Referred to in §8.62, 16.57A, 24.24, 80.42, 125.44, 218.6, 249A.26, 261E.13, 284.13, 307.46, 313.5
Subsections 2 and 4 amended

  
     
8.39A  Transfer of moneys or positions — changes in tables of organization — notification.  Repealed by 2001 Acts, 2nd Ex, ch 2, §12, 13. 

     
8.40  Penalty — removal — impeachment.
  A refusal to perform any of the requirements of this chapter, or a refusal to perform a rule or requirement or request of the governor or the director of the department of management made pursuant to this chapter, by a board member, commissioner, director, manager, building committee, other officer or person connected with any institution, or other state department or establishment, subjects the offender to a penalty of two hundred fifty dollars, to be recovered in an action instituted in the district court of Polk county by the attorney general for the use of the state. If the offender is not an officer elected by vote of the people, the offense is sufficient cause for removal from office or dismissal from employment by the governor upon thirty days’ notice in writing to the offender; and if the offender is an officer elected by vote of the people, the offense is sufficient cause to subject the offender to impeachment.
[S13, §163-a; C24, 27, 31, §330; C35, §84-e30; C39, §84.33; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.40]
88 Acts, ch 1134, §4

     
8.41  Federal funds — deposit — block grant plans — affected political subdivisions.
  1.  Commencing with the fiscal year beginning July 1, 1981, federal funds received in the form of block grants shall be deposited in a special fund in the state treasury and are subject to appropriation by the general assembly upon a recommendation by the governor. In determining a general fund balance, the federal funds deposited in the special fund shall not be included, but shall remain segregated in the special fund until appropriated by the general assembly.
  2.  Federal funds deposited in the state treasury as provided in subsection 1 shall either be included as part of the governor’s budget required by section 8.22 or shall be included in a separate recommendation made by the governor to the general assembly. If federal funds received in the form of block grants or categorical grants have not been included in the governor’s budget for the current fiscal year because of time constraints or because a budget is not being submitted for the next fiscal year, the governor shall submit a supplemental statement to the general assembly listing the federal funds received and including the same information for the federal funds required by section 8.22, subsection 1, paragraph “b”, subparagraph (1), subparagraph division (e), for the statement of federal funds in the governor’s budget.
  3.  a.  If, in any federal fiscal year, the federal government provides for a block grant which requires a new or revised program than was required in the prior fiscal year, each state agency required to administer the block grant program shall develop a block grant plan detailing program changes.
  b.  To the extent allowed by federal law, the block grant plan shall be developed in accordance with the following:
  (1)  The primary goal of the plan shall be to attain savings for taxpayers and to avoid shifting costs from the federal government to state and local governments.
  (2)  State agency planning meetings shall be held jointly with officials of the affected political subdivision and affected members of the public.
  (3)  The plan shall address proposed expenditures and accountability measures and shall be published so as to provide reasonable opportunity for public review and comment.
  (4)  (a)  Preference shall be given to any existing service delivery system capable of delivering the required service. If an existing service delivery system is not used, the plan shall identify those existing delivery systems which were considered and the reasons those systems were rejected. This subparagraph division applies to any service delivered pursuant to a federal block grant, including but not limited to any of the following block grant areas:  health, human services, education, employment, community and economic development, and criminal justice.
  (b)  If a service delivered pursuant to a federal block grant and implemented by a political subdivision was previously provided for by a categorical grant, the state agency shall allow the political subdivision adequate transition time to accommodate related changes in federal and state policy. Transition activities may include, but are not limited to, revision of the political subdivision’s laws, budgets, and administrative procedures.
  (c)  The state agency shall allow the political subdivision the flexibility to implement a service in a manner so as to address identifiable needs within the context of meeting broad national objectives.
  (5)  State administrative costs shall not exceed the limits allowed for under the federal law enacting the block grant.
  (6)  A federal mandate that is eliminated or waived for the state shall be eliminated or waived for a political subdivision.
  (7)  Federal block grants shall not be used to supplant existing funding efforts by the state.
  c.  The state agency shall send copies of the proposed block grant plan to the legislative fiscal committee and to the appropriate appropriations subcommittee chairpersons and ranking members of the general assembly. The plan and any program changes contained within the plan shall be adopted as rules in accordance with chapter 17A.
[81 Acts, ch 17, §3]
84 Acts, ch 1067, §4; 86 Acts, ch 1245, §2023; 96 Acts, ch 1105, §1; 2008 Acts, ch 1032, §201; 2009 Acts, ch 41, §263
Referred to in §15.108, 256.10A, 256I.11

  
     
8.41A  Federal recovery and reinvestment fund.  Repealed by 2015 Acts, ch 141, §36, 67, 68.

  
     
8.42  Payroll accrual account.  Repealed by 2001 Acts, 2nd Ex, ch 2, §12, 13. 

     
8.43  Salary adjustment fund.
  A “salary adjustment fund” is created, to be used to segregate funds appropriated by the general assembly for distribution to various state departments to fund salary increases for designated state employees. Moneys distributed from the salary adjustment fund are subject to the approval of the governor and director of the department of management.
[C77, 79, 81, §8.43]
88 Acts, ch 1134, §6
Referred to in §35D.18, 222.92

  
     
8.44  Reporting additional funds received.
  1.  a.  Upon receiving federal funds or any other funds from any public or private sources, except gifts or donations made to institutions for the personal use or for the benefit of members, patients, or inmates and receipts from the gift shop of merchandise manufactured by members, patients, or inmates, the state departments, agencies, boards, and institutions receiving the funds shall submit a written report within thirty days after receipt of the funds to the director of the department of management. The report shall state the source of the funds that supplement or replace state appropriations for institutional operations, the amount received, and the terms under which the funds are received.
  b.  Notwithstanding paragraph “a”, the state board of regents shall submit the written report required under paragraph “a” on a quarterly basis in the format specified by the director of the department of management.
  2.  All departments and establishments of government and the judicial branch shall notify the department of management and the legislative services agency of any change in the receipt of federal or other nonstate grants, receipts, and funds from the funding levels on which appropriations for the current or ensuing fiscal year were or are based. Changes which must be reported include but are not limited to any request, approval, award, or loss changes affecting federal or other nonstate grants, receipts, or funds. The notifications shall be made on a quarterly basis. The format of the notifications shall be specified by the legislative services agency.
[C71, 73, 75, 77, 79, 81, §8.44]
88 Acts, ch 1134, §7; 90 Acts, ch 1263, §54; 98 Acts, ch 1047, §3; 2003 Acts, ch 35, §45, 49; 2019 Acts, ch 24, §104; 2020 Acts, ch 1045, §1; 2021 Acts, ch 76, §1
Referred to in §8.7, 8.9

     
8.45  Purchase of real estate by state departments.
  Purchases of real estate as provided by law may be made by a state department on written contracts providing for payment over a period of years but the obligations thereon shall not constitute a debt or charge against the state of Iowa nor against the funds of the department for which said purchases are made. Purchase payments shall be made from only capital funds appropriated for that purpose. All state-appropriated capital funds used for any one purchase contract shall be taken entirely from a single capital appropriation and shall be set aside for that purpose. In event of default, the only remedy of the seller shall be against the property itself in rem, pursuant to chapter 654. In no event shall a deficiency judgment be entered or enforced against the state or the department making the purchase. The provisions of chapter 656 prescribing how a real estate contract may be forfeited shall, in no event, be applicable. In a foreclosure proceeding pursuant to this section and chapter 654, the department making the purchase and the attorney general shall be the only defendants who need be named and such department and the attorney general may be served personally or by restricted certified mail. The department and the attorney general shall have thirty days from the date of completed service in which to appear.
[C71, 73, 75, 77, 79, 81, §8.45]

  
     
8.46  Lease-purchase — reporting.
  1.  For the purposes of this section, unless the context otherwise requires:
  a.  “Installment acquisition” includes, but is not limited to, an arrangement in which title of ownership passes when the first installment payment is made.
  b.  “Lease-purchase arrangement” includes, but is not limited to, an arrangement in which title of ownership passes when the final installment payment is made.
  c.  “State agency” means any executive, judicial, or legislative department, commission, board, institution, division, bureau, office, agency, or other entity of state government.
  2.  At least thirty days prior to entering into a contract involving a lease-purchase or installment acquisition arrangement in which any part or the total amount of the contract is at least fifty thousand dollars, a state agency shall notify the legislative services agency concerning the contract. The legislative services agency shall compile the notifications for submission to the legislative fiscal committee of the legislative council. The notification is required regardless of the source of payment for the lease-purchase or installment acquisition arrangement. The notification shall include all of the following information:
  a.  A description of the object of the lease-purchase or installment acquisition arrangement.
  b.  The proposed terms of the contract.
  c.  The cost of the contract, including principal and interest costs. If the actual cost of a contract is not known at least thirty days prior to entering into the contract, the state agency shall estimate the principal and interest costs for the contract.
  d.  An identification of the means and source of payment of the contract.
  e.  An analysis of consequences of delaying or abandoning the commencement of the contract.
  3.  The legislative fiscal committee shall report to the legislative council concerning the notifications it receives pursuant to this section.
  4.  A contract for construction by a private party of property to be lease-purchased by a state agency is a contract for a public improvement as defined in section 26.2 and is a lease-purchase arrangement for purposes of this section. If the estimated cost of the property to be lease-purchased that is renovated, repaired, or involves new construction exceeds the competitive bid threshold in section 26.3, the state agency shall comply with the competitive bidding requirements of section 26.3.
91 Acts, ch 268, §606; 95 Acts, ch 214, §2; 2003 Acts, ch 35, §45, 49; 2018 Acts, ch 1075, §1, 12, 13; 2018 Acts, ch 1172, §71, 72; 2019 Acts, ch 59, §5
Referred to in §12.28

     
8.47  Service contracts.
  1.  The department of administrative services, in cooperation with the office of attorney general and the department of management, shall adopt uniform terms and conditions for service contracts executed by a department or establishment benefiting from service contracts. The terms and conditions shall include but are not limited to all of the following:
  a.  The amount or basis for paying consideration to the party based on the party’s performance under the service contract.
  b.  Methods to effectively oversee the party’s compliance with the service contract by the department or establishment receiving the services during performance, including the delivery of invoices itemizing work performed under the service contract prior to payment.
  c.  Methods to effectively review performance of a service contract, including but not limited to performance measurements developed pursuant to chapter 8E.
  2.  Departments or establishments, with the approval of the department of management acting in cooperation with the office of attorney general and the department of administrative services, may adopt special terms and conditions for use by the departments or establishments in their service contracts.
  3.  The state board of regents shall establish terms and conditions for service contracts executed by institutions governed by the state board of regents.
  4.  This section does not apply to service contracts or other agreements for services by the department of public defense that are funded with at least seventy-five percent federal moneys. The department of public defense shall establish terms and conditions for service contracts and other agreements for services that comply with this section to the greatest extent possible.
2001 Acts, ch 169, §5; 2002 Acts, ch 1117, §1, 23; 2003 Acts, ch 145, §123, 124
Government accountability and service contracts, see chapter 8F 
8.48 through 8.50Reserved.

     
8.51   Political subdivisions — fiscal year — unexpended funds.
  1.  The fiscal year of cities, counties, and other political subdivisions of the state shall begin July 1 and end the following June 30. For the purpose of this section, the term “political subdivision” includes school districts.
  2.  Each department that provides state funding to a political subdivision of the state shall annually review the statutory and regulatory requirements applicable to the political subdivision’s receipt of the funding. The purpose of the review is to identify any barrier in statute or departmental rule or policy that would prevent recovery of any such state funding provided to a political subdivision that remains unencumbered or unobligated and the political subdivision no longer complies with requirements to receive the state funding. If an identified barrier exists in state law, the department shall propose legislation to the governor and general assembly to remove the barrier. If an identified barrier is in departmental rule or policy, the department shall amend the rule or policy to remove the barrier.
[C75, 77, 79, 81, §8.51]
2011 Acts, ch 122, §37, 38

     
8.52  Planning responsibility.
  The department of management shall:
  1.  Provide coordination of state planning, performance measurement, and management of interagency programs of the state, and recommend policies to the governor and the general assembly.
  2.  Maintain and make available demographic and other information useful for state and local planning.
  3.  Prepare and submit economic reports appraising the economic condition, growth, and development of the state.
  4.  Analyze the quality and quantity of services required for the orderly growth of the state, taking into consideration the relationship of activities, capabilities, and future plans of private enterprise, the local, state, and federal governments, and regional units established under state or federal legislation, and shall make recommendations to the governor and the general assembly for the establishment and improvement of such services.
  5.  Inquire into methods of planning, performance measurement, and program development and the conduct of affairs of state government; prescribe adequate systems of records for planning, performance measurement, and programming; establish standards for effective planning, performance measurement, and programming in consultation with affected state agencies; and exercise all other powers necessary in discharging the powers and duties of this chapter.
  6.  Administer the accountable government Act as provided in chapter 8E.
86 Acts, ch 1245, §106; 2001 Acts, ch 169, §6, 7

     
8.53  GAAP deficit — GAAP implementation.
  For the fiscal year beginning July 1, 1996, and each succeeding fiscal year, the governor shall recommend in the governor’s budget and the general assembly shall provide funds to eliminate the GAAP deficit of the general fund of the state, as reported in the state’s annual comprehensive financial report issued during the prior fiscal year, either through the appropriation of specific funds to correct a GAAP adjustment or by setting funds aside in a special account in an amount equal to the GAAP deficit.
92 Acts, ch 1227, §3; 94 Acts, ch 1181, §7
; 2001 Acts, 2nd Ex, ch 2, §9, 13
; 2022 Acts, ch 1045, §1
Referred to in §8.55, 8.56, 8.57, 8.57A, 8.57B, 8.57C, 8.57D, 8.57E, 8.57F, 8.57G, 8.57H, 8.75, 16.50, 426B.1, 453A.35A

  
     
8.54  General fund expenditure limitation.
  1.  For the purposes of section 8.22A, this section, and sections 8.55 through 8.57:
  a.  “Adjusted revenue estimate” means the appropriate revenue estimate for the general fund for the following fiscal year as determined by the revenue estimating conference under section 8.22A, subsection 3, adjusted by subtracting estimated tax refunds payable from that estimated revenue and as determined by the conference, adding any new revenues which may be considered to be eligible for deposit in the general fund.
  b.  “New revenues” means moneys which are received by the state due to increased tax rates and fees or newly created taxes and fees over and above those moneys which are received due to state taxes and fees which are in effect as of January 1 following the December state revenue estimating conference. “New revenues” also includes moneys received by the general fund of the state due to new transfers over and above those moneys received by the general fund of the state due to transfers which are in effect as of January 1 following the December state revenue estimating conference. The department of management shall obtain concurrence from the revenue estimating conference on the eligibility of transfers to the general fund of the state which are to be considered as new revenue in determining the state general fund expenditure limitation.
  2.  There is created a state general fund expenditure limitation for each fiscal year calculated as provided in this section. An expenditure limitation shall be used for the portion of the budget process commencing on the date the revenue estimating conference agrees to a revenue estimate for the following fiscal year in accordance with section 8.22A, subsection 3, and ending with the governor’s final approval or disapproval of the appropriations bills applicable to that fiscal year that were passed prior to July 1 of that fiscal year in a regular or extraordinary legislative session.
  3.  Except as otherwise provided in this section, the state general fund expenditure limitation for a fiscal year shall be ninety-nine percent of the adjusted revenue estimate.
  4.  The state general fund expenditure limitation amount provided for in this section shall be used by the governor in the preparation of the budget under section 8.22 and approval of the budget and by the general assembly in the budget process. If a source for new revenues is proposed, the budget revenue projection used for that new revenue source for the period beginning on the effective date of the new revenue source and ending in the fiscal year in which the source is included in the revenue base shall be an amount determined by subtracting estimated tax refunds payable from the projected revenue from that new revenue source, multiplied by ninety-five percent. If a new revenue source is established and implemented, the original state general fund expenditure limitation amount provided for in subsection 3 shall be readjusted to include ninety-five percent of the estimated revenue from the new revenue source.
  5.  a.  For fiscal years in which it is anticipated that the distribution of moneys from the Iowa economic emergency fund in accordance with section 8.55, subsection 2, will result in moneys being transferred to the general fund of the state, the original state general fund expenditure limitation amount provided for in subsection 3 shall be readjusted to include the amount of moneys anticipated to be so transferred.
  b.  For fiscal years in which it is anticipated that moneys will be transferred from the taxpayer relief fund to the general fund of the state in accordance with section 8.57E, subsection 2, paragraph “b”, the original state general fund expenditure limitation amount provided for in subsection 3 shall be readjusted to include the amount of moneys anticipated to be so transferred. This paragraph is repealed on the date that section 8.57E, subsection 2, paragraph “b”, is repealed.
  6.  The scope of the expenditure limitation under subsection 3 shall not encompass federal funds, donations, constitutionally dedicated moneys, and moneys in expenditures from state retirement system moneys.
  7.  The governor shall transmit to the general assembly, in accordance with section 8.21, a budget which does not exceed the state general fund expenditure limitation. The general assembly shall pass a budget which does not exceed the state general fund expenditure limitation. The governor shall not transmit a budget with recommended appropriations in excess of the state general fund expenditure limitation and the general assembly shall not pass a budget with appropriations in excess of the state general fund expenditure limitation. The governor shall not approve or disapprove appropriation bills or items of appropriation bills passed by the general assembly in a manner that would cause the final budget approved by the governor to exceed the state general fund expenditure limitation. In complying with the requirements of this subsection, the governor and the general assembly shall not rely on any anticipated reversion of appropriations in order to meet the state general fund expenditure limitation.
92 Acts, ch 1227, §4
; 92 Acts, 2nd Ex, ch 1001, §228
; 94 Acts, ch 1181, §1, 5
; 2001 Acts, 2nd Ex, ch 2, §10, 11, 13
; 2004 Acts, ch 1175, §215, 287; 2011 Acts, ch 123, §28, 32; 2022 Acts, ch 1002, §64
Referred to in §8.22A, 8.57E, 9.8, 80.43, 99F.20, 521J.12, 546.12

SUBCHAPTER V
SPECIAL PURPOSE FUNDS

  
     
8.55  Iowa economic emergency fund.
  1.  The Iowa economic emergency fund is created. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The moneys credited to the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this section.
  2.  The maximum balance of the fund is the amount equal to two and one-half percent of the adjusted revenue estimate for the fiscal year. If the amount of moneys in the Iowa economic emergency fund is equal to the maximum balance, moneys in excess of this amount shall be distributed as follows:
  a.  The difference between the actual net revenue for the general fund of the state for the fiscal year and the adjusted revenue estimate for the fiscal year shall be transferred to the taxpayer relief fund created in section 8.57E.
  b.  The remainder of the excess, if any, shall be transferred to the general fund of the state.
  3.  a.  Except as provided in paragraphs “b”, “c”, and “d”, the moneys in the Iowa economic emergency fund shall only be used pursuant to an appropriation made by the general assembly. An appropriation shall only be made for the fiscal year in which the appropriation is made. The moneys shall only be appropriated by the general assembly for emergency expenditures.
  b.  Moneys in the fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.
  c.  There is appropriated from the Iowa economic emergency fund to the general fund of the state for the fiscal year in which moneys in the fund were used for cash flow purposes, for the purposes of reducing or preventing any overdraft on or deficit in the general fund of the state, the amount from the Iowa economic emergency fund that was used for cash flow purposes pursuant to paragraph “b” and that was not returned to the Iowa economic emergency fund by June 30 of the fiscal year. The appropriation in this paragraph shall not exceed one percent of the adjusted revenue estimate for the fiscal year for which the appropriation is made and is contingent upon all of the following having occurred:
  (1)  Prior to an appropriation being made pursuant to this paragraph, the balance of the general fund of the state at the end of the fiscal year for which the appropriation is made is negative.
  (2)  The governor issues an official proclamation and notifies the legislative fiscal committee and the legislative services agency that the balance of the general fund is negative and that an appropriation made pursuant to this paragraph brings the general fund of the state into balance.
  d.  There is appropriated from the Iowa economic emergency fund to the executive council an amount sufficient to pay the expenses authorized by the executive council, as addressed in section 7D.29.
  e.  If an appropriation is made pursuant to paragraph “c” for a fiscal year, there is appropriated from the general fund of the state to the Iowa economic emergency fund for the following fiscal year, the amount of the appropriation made pursuant to paragraph “c”.
  f.  Except as provided in section 8.58, the Iowa economic emergency fund shall be considered a special account for the purposes of section 8.53 in determining the cash position of the general fund of the state for the payment of state obligations.
  4.  Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the Iowa economic emergency fund shall be credited to the rebuild Iowa infrastructure fund.
84 Acts, ch 1305, §21; 92 Acts, ch 1227, §5; 94 Acts, ch 1181, §8; 95 Acts, ch 214, §13
; 2001 Acts, 2nd Ex, ch 6, §27, 28, 37
; 2002 Acts, ch 1169, §1; 2002 Acts, ch 1175, §73
; 2002 Acts, 2nd Ex, ch 1001, §25, 26, 33, 52
; 2003 Acts, ch 35, §45, 49; 2003 Acts, ch 179, §29, 30, 40; 2004 Acts, ch 1175, §216; 2005 Acts, ch 179, §24, 25; 2006 Acts, ch 1173, §1, 3; 2011 Acts, ch 123, §29, 32
; 2011 Acts, ch 131, §14, 15, 158
; 2012 Acts, ch 1021, §1; 2016 Acts, ch 1011, §1; 2018 Acts, ch 1028, §10, 13; 2018 Acts, ch 1161, §47, 53, 55 – 57
Referred to in §7D.29, 8.54, 8.57E, 8.58

     
8.56  Cash reserve fund.
  1.  A cash reserve fund is created in the state treasury. The cash reserve fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state except in determining the cash position of the state as provided in subsection 3. The moneys in the cash reserve fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this section. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the cash reserve fund shall be credited to the rebuild Iowa infrastructure fund created in section 8.57. Moneys in the cash reserve fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the cash reserve fund by the end of that fiscal year.
  2.  The maximum balance of the cash reserve fund is the amount equal to the cash reserve goal percentage, as defined in section 8.57, multiplied by the adjusted revenue estimate for the general fund of the state for the current fiscal year.
  3.  The moneys in the cash reserve fund shall only be used pursuant to an appropriation made by the general assembly. An appropriation shall be made in accordance with subsection 4 only for the fiscal year in which the appropriation is made. The moneys shall only be appropriated by the general assembly for nonrecurring emergency expenditures and shall not be appropriated for payment of any collective bargaining agreement or arbitrator’s decision negotiated or awarded under chapter 20. Except as provided in section 8.58, the cash reserve fund shall be considered a special account for the purposes of section 8.53 in determining the cash position of the general fund of the state for the payment of state obligations.
  4.  a.  Except as provided in subsection 1, an appropriation shall not be made from the cash reserve fund unless the appropriation is in accordance with all of the following:
  (1)  The appropriation is contained in a bill or joint resolution in which the appropriation is the only subject matter of the bill or joint resolution.
  (2)  The bill or joint resolution states the reasons the appropriation is necessary.
  b.  In addition to the requirements of paragraph “a”, an appropriation shall not be made from the cash reserve fund which would cause the fund’s balance to be less than three and three-fourths percent of the adjusted revenue estimate for the year for which the appropriation is made unless the bill or joint resolution is approved by vote of at least three-fifths of the members of both chambers of the general assembly and is signed by the governor.
92 Acts, ch 1227, §6; 94 Acts, ch 1181, §9; 95 Acts, ch 214, §14; 
2001 Acts, 2nd Ex, ch 6, §29 – 31
; 
2002 Acts, 2nd Ex, ch 1001, §27, 33
; 2003 Acts, ch 179, §40
Referred to in §8.54, 8.62

  
     
8.57  Annual appropriations — reduction of GAAP deficit — rebuild Iowa infrastructure fund — sports wagering receipts fund.
  1.  a.  The “cash reserve goal percentage” for fiscal years beginning on or after July 1, 2004, is seven and one-half percent of the adjusted revenue estimate. For each fiscal year in which the appropriation of the surplus existing in the general fund of the state at the conclusion of the prior fiscal year pursuant to paragraph “b” was not sufficient for the cash reserve fund to reach the cash reserve goal percentage for the current fiscal year, there is appropriated from the general fund of the state an amount to be determined as follows:
  (1)  If the balance of the cash reserve fund in the current fiscal year is not more than six and one-half percent of the adjusted revenue estimate for the current fiscal year, the amount of the appropriation under this lettered paragraph is one percent of the adjusted revenue estimate for the current fiscal year.
  (2)  If the balance of the cash reserve fund in the current fiscal year is more than six and one-half percent but less than seven and one-half percent of the adjusted revenue estimate for that fiscal year, the amount of the appropriation under this lettered paragraph is the amount necessary for the cash reserve fund to reach seven and one-half percent of the adjusted revenue estimate for the current fiscal year.
  (3)  The moneys appropriated under this lettered paragraph shall be credited in equal and proportionate amounts in each quarter of the current fiscal year.
  b.  The surplus existing in the general fund of the state at the conclusion of the fiscal year is appropriated for distribution in the succeeding fiscal year as provided in subsections 2 and 3. Moneys credited to the cash reserve fund from the appropriation made in this paragraph shall not exceed the amount necessary for the cash reserve fund to reach the cash reserve goal percentage for the succeeding fiscal year. As used in this paragraph, “surplus” means the excess of revenues and other financing sources over expenditures and other financing uses for the general fund of the state in a fiscal year.
  c.  The amount appropriated in this section is not subject to the provisions of section 8.31, relating to requisitions and allotment, or to section 8.32, relating to conditional availability of appropriations.
  2.  Moneys appropriated under subsection 1 shall be first credited to the cash reserve fund. To the extent that moneys appropriated under subsection 1 would make the moneys in the cash reserve fund exceed the cash reserve goal percentage of the adjusted revenue estimate for the fiscal year, the moneys are appropriated to the department of management to be spent for the purpose of eliminating Iowa’s GAAP deficit, including the payment of items budgeted in a subsequent fiscal year which under generally accepted accounting principles should be budgeted in the current fiscal year. These moneys shall be deposited into a GAAP deficit reduction account established within the department of management. The department of management shall annually file with both houses of the general assembly at the time of the submission of the governor’s budget, a schedule of the items for which moneys appropriated under this subsection for the purpose of eliminating Iowa’s GAAP deficit, including the payment of items budgeted in a subsequent fiscal year which under generally accepted accounting principles should be budgeted in the current fiscal year, shall be spent. The schedule shall indicate the fiscal year in which the spending for an item is to take place and shall incorporate the items detailed in 
1994 Iowa Acts, ch. 1181, §17
. The schedule shall list each item of expenditure and the estimated dollar amount of moneys to be spent on that item for the fiscal year. The department of management may submit during a regular legislative session an amended schedule for legislative consideration. If moneys appropriated under this subsection are not enough to pay for all listed expenditures, the department of management shall distribute the payments among the listed expenditure items. Moneys appropriated to the department of management under this subsection shall not be spent on items other than those included in the filed schedule. On September 1 following the close of a fiscal year, moneys in the GAAP deficit reduction account which remain unexpended for items on the filed schedule for the previous fiscal year shall be credited to the Iowa economic emergency fund.
  3.  To the extent that moneys appropriated under subsection 1 exceed the amounts necessary for the cash reserve fund to reach its maximum balance and the amounts necessary to eliminate Iowa’s GAAP deficit, including elimination of the making of any appropriation in an incorrect fiscal year, the moneys shall be appropriated to the Iowa economic emergency fund.
  4.  As used in this section, “GAAP” means generally accepted accounting principles as established by the governmental accounting standards board.
  5.  a.  A rebuild Iowa infrastructure fund is created under the authority of the department of management. The fund shall consist of appropriations made to the fund and transfers of interest, earnings, and moneys from other funds as provided by law. The rebuild Iowa infrastructure fund shall be separate from the general fund of the state and the balance in the rebuild Iowa infrastructure fund shall not be considered part of the balance of the general fund of the state. However, the rebuild Iowa infrastructure fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles.
  b.  Moneys in the rebuild Iowa infrastructure fund are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the rebuild Iowa infrastructure fund shall be credited to the fund. Moneys in the rebuild Iowa infrastructure fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.
  c.  Moneys in the rebuild Iowa infrastructure fund in a fiscal year shall be used as directed by the general assembly for public vertical infrastructure projects. For the purposes of this subsection, “vertical infrastructure” includes only land acquisition and construction; major renovation and major repair of buildings; routine, recurring maintenance; all appurtenant structures; utilities; site development; recreational trails; renewable fuel infrastructure programs; and debt service payments on academic revenue bonds issued in accordance with chapter 262A for capital projects at board of regents institutions. “Vertical infrastructure” does not include operational expenses or leasing of a building, appurtenant structure, or utility without a lease-purchase agreement.
  d.  The general assembly may provide that all or part of the moneys deposited in the GAAP deficit reduction account created in this section shall be transferred to the infrastructure fund in lieu of appropriation of the moneys to the Iowa economic emergency fund.
  e.  (1)  (a)  (i)  For the fiscal year beginning July 1, 2000, and for each fiscal year thereafter through the fiscal year beginning July 1, 2012, not more than a total of sixty-six million dollars shall be deposited in the general fund of the state in any fiscal year pursuant to sections 99D.17 and 99F.11.
  (ii)  However, in lieu of the deposit in subparagraph subdivision (i), for the fiscal year beginning July 1, 2010, and for each fiscal year thereafter through the fiscal year beginning July 1, 2012, as determined by the treasurer of state, the first fifty-five million dollars of the moneys directed to be deposited in the general fund of the state under subparagraph subdivision (i) shall be deposited in the revenue bonds debt service fund created in section 12.89, and the next three million seven hundred fifty thousand dollars of the moneys directed to be deposited in the general fund of the state under subparagraph subdivision (i) shall be deposited in the revenue bonds federal subsidy holdback fund created in section 12.89A, and the next one million two hundred fifty thousand dollars of the moneys directed to be deposited in the general fund of the state under subparagraph subdivision (i) shall be deposited in the general fund of the state.
  (b)  The next fifteen million dollars of the moneys directed to be deposited in the general fund of the state in a fiscal year pursuant to sections 99D.17 and 99F.11 shall be deposited in the vision Iowa fund created in section 12.72 for the fiscal year beginning July 1, 2000, and for each fiscal year thereafter through the fiscal year beginning July 1, 2012.
  (c)  The next five million dollars of the moneys directed to be deposited in the general fund of the state in a fiscal year pursuant to sections 99D.17 and 99F.11 shall be deposited in the school infrastructure fund created in section 12.82 for the fiscal year beginning July 1, 2000, and for each fiscal year thereafter through the fiscal year beginning July 1, 2012.
  (d)  (i)  The total moneys in excess of the moneys deposited under this paragraph “e” in the revenue bonds debt service fund, the revenue bonds federal subsidy holdback fund, the vision Iowa fund, the school infrastructure fund, and the general fund of the state in a fiscal year shall be deposited in the rebuild Iowa infrastructure fund and shall be used as provided in this section, notwithstanding section 8.60.
  (ii)  (A)  Except as otherwise provided in subparagraph part (B), in lieu of the deposit in subparagraph subdivision (i), for the fiscal years beginning July 1, 2010, and July 1, 2011, sixty-four million seven hundred fifty thousand dollars of the excess moneys directed to be deposited in the rebuild Iowa infrastructure fund under subparagraph subdivision (i) shall be deposited in the general fund of the state.
  (B)  For the fiscal year beginning July 1, 2012, and ending June 30, 2013, thirty-eight million seven hundred fifty thousand dollars shall be deposited in the general fund of the state and the next twenty million dollars shall be deposited in the technology reinvestment fund.
  (2)  If the total amount of moneys directed to be deposited in the general fund of the state under sections 99D.17 and 99F.11 in any fiscal year through the fiscal year beginning July 1, 2012, is less than the total amount of moneys directed to be deposited in the revenue bonds debt service fund and the revenue bonds federal subsidy holdback fund in the fiscal year pursuant to this paragraph “e”, the difference shall be paid from moneys deposited in the beer and liquor control fund created in section 123.17 in the manner provided in section 123.17, subsection 3.
  (3)  After the deposit of moneys directed to be deposited in the general fund of the state, the revenue bonds debt service fund, and the revenue bonds federal subsidy holdback fund, as provided in subparagraph (1), subparagraph division (a), if the total amount of moneys directed to be deposited in the general fund of the state under sections 99D.17 and 99F.11 in any fiscal year through the fiscal year beginning July 1, 2012, is less than the total amount of moneys directed to be deposited in the vision Iowa fund and the school infrastructure fund in the fiscal year pursuant to this paragraph “e”, the difference shall be paid from lottery revenues in the manner provided in section 99G.39, subsection 6.
  f.  (1)  (a)  For the fiscal year beginning July 1, 2013, and for each fiscal year thereafter until the principal and interest on all bonds issued by the treasurer of state pursuant to section 12.87 are paid, as determined by the treasurer of state, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the first fifty-five million dollars shall be deposited in the revenue bonds debt service fund created in section 12.89, and the next three million seven hundred fifty thousand dollars shall be deposited in the revenue bonds federal subsidy holdback fund created in section 12.89A.
  (b)  For the fiscal year beginning July 1, 2013, and for each fiscal year through the fiscal year beginning July 1, 2019, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the next fifteen million dollars shall be deposited in the vision Iowa fund created in section 12.72.
  (c)  (i)  For each fiscal year of the period beginning July 1, 2020, and ending June 30, 2039, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the next fifteen million dollars shall be deposited in the water quality infrastructure fund created in section 8.57B.
  (ii)  Notwithstanding subparagraph subdivision (i), this subparagraph division (c) is repealed on one of the following dates, whichever is earlier:
  (A)  On July 1 following the enactment date that the tax rate for the sales tax imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state in effect on July 1, 2016, is increased.
  (B)  On July 1, 2039.
  (d)  (i)  For the fiscal year beginning July 1, 2013, and for each fiscal year through the fiscal year beginning July 1, 2017, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the next sixty-six million dollars shall be deposited in the Iowa skilled worker and job creation fund created in section 8.75.
  (ii)  For the fiscal year beginning July 1, 2018, and for each fiscal year thereafter, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the next sixty-three million seven hundred fifty thousand dollars shall be deposited in the Iowa skilled worker and job creation fund created in section 8.75.
  (e)  (i)  For the fiscal year beginning July 1, 2023, and for each fiscal year thereafter through the fiscal year beginning July 1, 2027, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the next five million dollars shall be deposited in the levee improvement fund created in section 8.57D.
  (ii)  This subparagraph division is repealed July 1, 2028.
  (f)  For the fiscal year beginning July 1, 2018, and for each fiscal year thereafter, of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, the next two million two hundred fifty thousand dollars shall be deposited in the general fund of the state.
  (g)  For the fiscal year beginning July 1, 2018, and for each fiscal year thereafter, the total moneys in excess of the moneys deposited under this paragraph “f” in the revenue bonds debt service fund, the revenue bonds federal subsidy holdback fund, the vision Iowa fund, the water quality infrastructure fund, the Iowa skilled worker and job creation fund, and the general fund of the state shall be deposited in the rebuild Iowa infrastructure fund and shall be used as provided in this section, notwithstanding section 8.60.
  (2)  For the fiscal year beginning July 1, 2013, and for each fiscal year thereafter, if the total amount of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, and to be deposited pursuant to subparagraph (1), subparagraph division (a), is less than the total amount of moneys directed to be deposited in the revenue bonds debt service fund and the revenue bonds federal subsidy holdback fund in the fiscal year pursuant to subparagraph (1), subparagraph division (a), the difference shall be paid from moneys deposited in the beer and liquor control fund created in section 123.17 in the manner provided in section 123.17, subsection 3.
  (3)  For the fiscal year beginning July 1, 2013, and for each fiscal year thereafter, after the deposit of moneys directed to be deposited in the revenue bonds debt service fund and the revenue bonds federal subsidy holdback fund, as provided in subparagraph (1), subparagraph division (a), if the total amount of the wagering tax receipts received pursuant to sections 99D.17 and 99F.11, and to be deposited pursuant to subparagraph (1), subparagraph division (b), is less than the total amount of moneys directed to be deposited in the vision Iowa fund in the fiscal year pursuant to subparagraph (1), subparagraph division (b), the difference shall be paid from lottery revenues in the manner provided in section 99G.39, subsection 6.
  g.  There is appropriated from the rebuild Iowa infrastructure fund to the secure an advanced vision for education fund created in section 423F.2, for each fiscal year of the fiscal period beginning July 1, 2008, and ending June 30, 2010, the amount of the moneys in excess of the first forty-seven million dollars credited to the rebuild Iowa infrastructure fund during the fiscal year, not to exceed ten million dollars.
  h.  Annually, on or before January 15 of each year, a state agency that received an appropriation from the rebuild Iowa infrastructure fund shall report to the legislative services agency and the department of management the status of all projects completed or in progress. The report shall include a description of the project, the progress of work completed, the total estimated cost of the project, a list of all revenue sources being used to fund the project, the amount of funds expended, the amount of funds obligated, and the date the project was completed or an estimated completion date of the project, where applicable.
  i.  Annually, on or before December 31 of each year, a recipient of moneys from the rebuild Iowa infrastructure fund for any purpose shall report to the state agency to which the moneys are appropriated the status of all projects completed or in progress. The report shall include a description of the project, the progress of work completed, the total estimated cost of the project, a list of all revenue sources being used to fund the project, the amount of funds expended, the amount of funds obligated, and the date the project was completed or an estimated completion date of the project, where applicable.
  6.  a.  A sports wagering receipts fund is created under the authority of the department of management. The fund shall consist of appropriations made to the fund and transfers of interest, earnings, and moneys from other funds or sources as provided by law. The sports wagering receipts fund shall be separate from the general fund of the state and the balance in the sports wagering receipts fund shall not be considered part of the balance of the general fund of the state. However, the sports wagering receipts fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles.
  b.  Moneys in the sports wagering receipts fund are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the sports wagering receipts fund shall be credited to the fund. Moneys in the sports wagering receipts fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.
  c.  Moneys in the sports wagering receipts fund in a fiscal year shall be used as directed by the general assembly.
  d.  Annually, on or before January 15 of each year, a state agency that received an appropriation from the sports wagering receipts fund shall report to the legislative services agency and the department of management the status of all projects completed or in progress. The report shall include a description of the project, the progress of work completed, the total estimated cost of the project, a list of all revenue sources being used to fund the project, the amount of funds expended, the amount of funds obligated, and the date the project was completed or an estimated completion date of the project, where applicable.
  e.  Annually, on or before December 31 of each year, a recipient of moneys from the sports wagering receipts fund for any purpose shall report to the state agency to which the moneys are appropriated the status of all projects completed or in progress. The report shall include a description of the project, the progress of work completed, the total estimated cost of the project, a list of all revenue sources being used to fund the project, the amount of funds expended, the amount of funds obligated, and the date the project was completed or an estimated completion date of the project, where applicable.
92 Acts, ch 1227, §7
; 92 Acts, 2nd Ex, ch 1001, §229, 230
; 94 Acts, ch 1181, §10,11; 95 Acts, ch 209, §11, 12; 95 Acts, ch 214, §15, 16; 96 Acts, ch 1218, §25, 26, 71; 2000 Acts, ch 1225, §30, 38, 39; 2001 Acts, ch 185, §33, 49
; 2002 Acts, 2nd Ex, ch 1001, §28, 29, 33, 52
; 2003 Acts, ch 178, §99, 121; 2003 Acts, ch 179, §31, 40, 90, 142, 159
; 2003 Acts, 1st Ex, ch 2, §91, 209
; 2004 Acts, ch 1101, §100, 102; 2004 Acts, ch 1170, §3; 2004 Acts, ch 1175, §321; 2006 Acts, ch 1173, §2, 3; 2006 Acts, ch 1179, §33; 2007 Acts, ch 22, §114, 116; 2007 Acts, ch 219, §27; 2008 Acts, ch 1134, §37; 2008 Acts, ch 1179, §37; 2009 Acts, ch 173, §26, 36; 2009 Acts, ch 179, §29; 2009 Acts, ch 182, §100; 2009 Acts, ch 184, §29; 2010 Acts, ch 1184, §75, 76; 2011 Acts, ch 25, §1
; 2011 Acts, ch 133, §18, 19, 50
; 2012 Acts, ch 1021, §2; 2012 Acts, ch 1140, §21; 2013 Acts, ch 142, §29, 30; 2014 Acts, ch 1026, §143; 2014 Acts, ch 1136, §15, 16; 2015 Acts, ch 141, §31, 67, 68; 2017 Acts, ch 173, §16; 2018 Acts, ch 1001, §1, 2; 2018 Acts, ch 1169, §18 – 20; 2019 Acts, ch 132, §47, 52; 2021 Acts, ch 143, §33, 34; 2023 Acts, ch 163, §1, 10
Referred to in §7E.5A, 8.22A, 8.54, 8.56, 8.57A, 8.57B, 8.57C, 8.57D, 8.58, 8A.123, 8B.13, 12.82, 12.87, 12.89, 12.89A, 12E.12, 15E.311, 16.193, 80B.19, 99D.17, 99E.6, 99F.4A, 99F.10, 99F.11, 99G.39, 123.17, 161A.80B, 260G.6, 324A.6A, 473.19A
For temporary exceptions to appropriations contained in this section, see appropriations and other noncodified enactments in annual Acts of the general assembly 
Subsection 5, paragraph f, subparagraph (1), NEW subparagraph division (e) and former subparagraph divisions (e) and (f) redesignated as (f) and (g)

     
8.57A  Environment first fund.
  1.  An environment first fund is created under the authority of the department of management. The fund shall consist of appropriations made to the fund and transfers of interest, earnings, and moneys from other funds as provided by law. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. However, the fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles.
  2.  Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the environment first fund shall be credited to the rebuild Iowa infrastructure fund.
  3.  Moneys in the fund in a fiscal year shall be used as appropriated by the general assembly for the protection, conservation, enhancement, or improvement of natural resources or the environment.
  4.  a.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2013, and for each fiscal year thereafter, the sum of forty-two million dollars to the environment first fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  b.  There is appropriated from the rebuild Iowa infrastructure fund each fiscal year for the period beginning July 1, 2010, and ending June 30, 2012, the sum of thirty-three million dollars to the environment first fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  c.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2012, and ending June 30, 2013, the sum of thirty-five million dollars to the environment first fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  5.  Annually, on or before January 15 of each year, a state agency that received an appropriation from the environment first fund shall report to the legislative services agency and the department of management the status of all projects completed or in progress. The report shall include a description of the project, the progress of work completed, the total estimated cost of the project, a list of all revenue sources being used to fund the project, the amount of funds expended, the amount of funds obligated, and the date the project was completed or an estimated completion date of the project, where applicable.
2000 Acts, ch 1225, §22; 2006 Acts, ch 1179, §34; 2007 Acts, ch 215, §8; 2007 Acts, ch 219, §28; 2008 Acts, ch 1179, §38; 2010 Acts, ch 1184, §77; 2011 Acts, ch 133, §20, 50; 2012 Acts, ch 1021, §126

  
     
8.57B  Water quality infrastructure fund — creation — appropriations.
  1.  A water quality infrastructure fund is created within the division of soil conservation and water quality of the department of agriculture and land stewardship. The fund shall consist of moneys deposited in the fund pursuant to section 8.57, subsection 5, paragraph “f”, subparagraph (1), subparagraph division (c), moneys transferred to the fund pursuant to section 423G.6, and appropriations made to the fund and transfers of interest, earnings, and moneys from other funds as provided by law.
  2.  The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. However, the fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles.
  3.  Moneys in the fund are appropriated to the division of soil conservation and water quality of the department of agriculture and land stewardship for the exclusive purpose of supporting water quality agriculture infrastructure programs created in section 466B.43.
  4.  Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of a fiscal year shall not revert but shall remain available for expenditure for the purposes designated. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.
2018 Acts, ch 1001, §3; 2019 Acts, ch 59, §6
Referred to in §8.57, 423G.6

  
     
8.57C  Technology reinvestment fund.
  1.  A technology reinvestment fund is created under the authority of the department of management. The fund shall consist of appropriations made to the fund and transfers of interest, earnings, and moneys from other funds as provided by law. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. However, the fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles.
  2.  Moneys in the fund in a fiscal year shall be used as appropriated by the general assembly for the acquisition of computer hardware and software, software development, telecommunications equipment, and maintenance and lease agreements associated with technology components and for the purchase of equipment intended to provide an uninterruptible power supply.
  3.  a.  There is appropriated from the general fund of the state to the technology reinvestment fund for the following fiscal years, the following amounts:
  (1)  For the fiscal year beginning July 1, 2014, and ending June 30, 2015, the sum of seventeen million five hundred thousand dollars.
  (2)  For the fiscal year beginning July 1, 2021, and ending June 30, 2022, the sum of seventeen million seven hundred thousand dollars.
  (3)  For the fiscal year beginning July 1, 2024, and for each subsequent fiscal year thereafter, the sum of seventeen million five hundred thousand dollars.
  b.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009, the sum of seventeen million five hundred thousand dollars, and for the fiscal year beginning July 1, 2009, and ending June 30, 2010, the sum of fourteen million five hundred twenty-five thousand dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  c.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2010, and ending June 30, 2011, the sum of ten million dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  d.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2011, and ending June 30, 2012, the sum of fifteen million five hundred forty-one thousand dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  e.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2013, and ending June 30, 2014, the sum of fourteen million three hundred ten thousand dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  f.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2017, and ending June 30, 2018, the sum of ten million dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  g.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2018, and ending June 30, 2019, the sum of fourteen million four hundred thousand dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”. 
  h.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2019, and ending June 30, 2020, the sum of eighteen million sixty-nine thousand nine hundred seventy-five dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  i.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2020, and ending June 30, 2021, the sum of eighteen million five hundred fifty thousand dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  j.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2022, and ending June 30, 2023, the sum of twenty million five hundred thousand dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  k.  There is appropriated from the rebuild Iowa infrastructure fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024, the sum of eighteen million three hundred ninety thousand two hundred ninety dollars to the technology reinvestment fund, notwithstanding section 8.57, subsection 5, paragraph “c”.
  4.  Annually, on or before January 15 of each year, a state agency that received an appropriation from this fund shall report to the legislative services agency and the department of management the status of all projects completed or in progress. The report shall include a description of the project, the progress of work completed, the total estimated cost of the project, a list of all revenue sources being used to fund the project, the amount of funds expended, the amount of funds obligated, and the date the project was completed or an estimated completion date of the project, where applicable.
2006 Acts, ch 1179, §23; 2007 Acts, ch 219, §30; 2008 Acts, ch 1179, §40; 2009 Acts, ch 184, §30; 2010 Acts, ch 1184, §78
; 2011 Acts, ch 133, §21, 22, 50
; 2012 Acts, ch 1021, §127; 2012 Acts, ch 1140, §22; 2013 Acts, ch 142, §31; 2015 Acts, ch 139, §12 – 14; 2016 Acts, ch 1133, §20; 2017 Acts, ch 173, §17, 18; 2018 Acts, ch 1162, §14, 15; 2019 Acts, ch 137, §11, 12; 2020 Acts, ch 1120, §12, 13; 2021 Acts, ch 167, §10; 2022 Acts, ch 1150, §13, 14; 2023 Acts, ch 118, §8, 9
Subsection 3, paragraph a, subparagraph (3) amended
Subsection 3, NEW paragraph k

  
     
8.57D  Levee improvement fund — creation — appropriations.
  1.  A levee improvement fund is created within the department of homeland security and emergency management created pursuant to section 29C.5 which shall be under the control of that department.
  2.  The levee improvement fund shall consist of moneys deposited in the fund pursuant to section 8.57, subsection 5, paragraph “f”, subparagraph (1), subparagraph division (e); appropriations made to the fund; and transfers of interest, earnings, and moneys from other funds as provided by law.
  3.  The levee improvement fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. However, the fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles.
  4.  a.  Moneys in the levee improvement fund are appropriated to the department of homeland security and emergency management for the exclusive purpose of supporting all of the following:
  (1)  The office of levee safety, including to conduct a statewide analysis of the condition of the state’s levees as provided in section 418A.4.
  (2)  The flood mitigation board, including to award cost-share moneys to levee districts pursuant to the levee improvement program as provided in section 418A.5.
  b.  Not more than five percent of moneys in the levee improvement fund shall be available to defray expenses incurred in administering chapter 418A by the department, including the office of levee safety and flood mitigation board.
  5.  a.  Notwithstanding section 8.33, moneys in the levee improvement fund that remain unencumbered or unobligated at the close of a fiscal year shall not revert but shall remain available for the expenditure for the purposes designated.
  b.  Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.
  6.  This section is repealed July 1, 2028.
2023 Acts, ch 163, §2, 10
Referred to in §8.57
NEW section

  
     
8.57E  Taxpayer relief fund.
  1.  A taxpayer relief fund is created. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The moneys credited to the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this section.
  2.  a.  Except as otherwise provided in this section, moneys in the taxpayer relief fund shall only be used pursuant to appropriations or transfers made by the general assembly for tax relief or reductions in income tax rates. 
  b.  (1)  For the fiscal year beginning July 1, 2023, and for each fiscal year thereafter, if the actual net revenue for the general fund of the state for the fiscal year plus the amount transferred to the general fund of the state under section 8.55, subsection 2, paragraph “b”, for the fiscal year, if any, is less than one hundred three and one-half percent of the actual net revenue for the general fund of the state for the prior fiscal year, there is transferred from the taxpayer relief fund to the general fund of the state an amount equal to the difference or the remaining balance of the taxpayer relief fund, whichever is lower, subject to subparagraph (2).
  (2)  The transfer made under subparagraph (1) shall not exceed an amount necessary to increase the ending balance of the general fund of the state for the fiscal year to one percent of the adjusted revenue estimate, as defined in section 8.54, for the fiscal year. 
  (3)  This paragraph is repealed on the date the remaining balance of the taxpayer relief fund is transferred to the general fund of the state under subparagraph (1).
  3.  a.  Moneys in the taxpayer relief fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.
  b.  Except as provided in section 8.58, the taxpayer relief fund shall be considered a special account for the purposes of section 8.53 in determining the cash position of the general fund of the state for the payment of state obligations.
  4.  Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the taxpayer relief fund shall be credited to the fund.
2011 Acts, ch 123, §30; 2011 Acts, ch 131, §50, 158; 2013 Acts, ch 123, §41, 45, 46; 2018 Acts, ch 1161, §48, 53; 2022 Acts, ch 1002, §65
Referred to in §8.54, 8.55

  
     
8.57F  State bond repayment fund.
  1.  a.  The state bond repayment fund is created. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The moneys credited to the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this section.
  b.  Moneys in the fund shall only be used for the defeasance or redemption of outstanding obligations issued by the state or an authority of the state that have debt service paid by a dedicated revenue source and for payment of costs relating to the defeasance or redemption.
  c.  Moneys in the fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.
  d.  Except as provided in section 8.58, the fund shall be considered a special account for the purposes of section 8.53 in determining the cash position of the general fund of the state for the payment of state obligations.
  2.  The moneys credited to the fund for the fiscal year beginning July 1, 2013, are appropriated to the treasurer of state to defease or redeem the following bonds and to pay the costs relating to the defeasance or redemption, to the extent the bonds can be defeased or redeemed and costs paid within the amount appropriated. The bonds shall be defeased or redeemed in the following order of priority:
  a.  In conjunction with the Iowa finance authority, the prison infrastructure revenue bonds issued pursuant to section 16.177.
  b.  The Iowa jobs program bonds issued pursuant to section 12.87, subsection 1, paragraph “b”, subparagraph (3), on which the interest is subject to federal income tax.
  c.  The school infrastructure program bonds issued pursuant to sections 12.81 through 12.86.
  3.  Any bonds listed in subsection 2 that are not defeased or redeemed in accordance with this section shall continue to be payable from their original payment source.
2013 Acts, ch 143, §2, 4; 2019 Acts, ch 46, §1

     
8.57G  Iowa coronavirus fiscal recovery fund.
  1.  An Iowa coronavirus fiscal recovery fund is created in the state treasury under the authority of the office of the governor. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The fund shall consist of moneys received by the state from the coronavirus state fiscal recovery fund pursuant to the American Rescue Plan Act of 2021, Pub. L. No. 117-2, and any other moneys appropriated to or deposited in the fund.
  2.  Moneys in the fund are appropriated to the office of the governor to be used, expended, granted, or transferred as determined by the governor for any of the following purposes:
  a.  To respond to the public health emergency with respect to COVID-19 or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality.
  b.  To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the state that are performing such essential work, or by providing grants to eligible employers that have eligible workers who perform essential work.
  c.  For the provision of government services to the extent of the reduction in state revenue due to the COVID-19 public health emergency relative to revenues collected in the fiscal year beginning July 1, 2018.
  d.  To make necessary investments in water, sewer, or broadband infrastructure.
  3.  Except as provided in section 8.58, the fund shall be considered a special account for the purposes of section 8.53 in determining the cash position of the general fund of the state for the payment of state obligations. Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of a fiscal year shall not revert but shall remain available for expenditure for the purposes designated. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.
  4.  This section is repealed July 1, 2025.
2021 Acts, ch 172, §24, 29

     
8.57H  Iowa coronavirus capital projects fund.
  1.  An Iowa coronavirus capital projects fund is created in the state treasury under the authority of the office of the governor. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The fund shall consist of moneys received by the state from the coronavirus capital projects fund pursuant to the American Rescue Plan Act of 2021, Pub. L. No. 117-2, and any other moneys appropriated to or deposited in the fund.
  2.  Moneys in the fund are appropriated to the office of the governor to be used, expended, granted, or transferred as determined by the governor to carry out critical capital projects directly enabling work, education, and health monitoring, including remote options, in response to the public health emergency with respect to COVID-19.
  3.  Except as provided in section 8.58, the fund shall be considered a special account for the purposes of section 8.53 in determining the cash position of the general fund of the state for the payment of state obligations. Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of a fiscal year shall not revert but shall remain available for expenditure for the purposes designated. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.
  4.  This section is repealed July 1, 2025.
2021 Acts, ch 172, §25, 29

  
     
8.58  Exemption from automatic application.
  1.  To the extent that moneys appropriated under section 8.57 do not result in moneys being credited to the general fund under section 8.55, subsection 2, moneys appropriated under section 8.57 and moneys contained in the cash reserve fund, rebuild Iowa infrastructure fund, environment first fund, Iowa economic emergency fund, taxpayer relief fund, state bond repayment fund, Iowa coronavirus fiscal recovery fund, and Iowa coronavirus capital projects fund shall not be considered in the application of any formula, index, or other statutory triggering mechanism which would affect appropriations, payments, or taxation rates, contrary provisions of the Code notwithstanding.
  2.  To the extent that moneys appropriated under section 8.57 do not result in moneys being credited to the general fund under section 8.55, subsection 2, moneys appropriated under section 8.57 and moneys contained in the cash reserve fund, rebuild Iowa infrastructure fund, environment first fund, Iowa economic emergency fund, taxpayer relief fund, state bond repayment fund, Iowa coronavirus fiscal recovery fund, and Iowa coronavirus capital projects fund shall not be considered by an arbitrator or in negotiations under chapter 20.
92 Acts, ch 1227, §8; 95 Acts, ch 214, §17; 2000 Acts, ch 1225, §23; 2011 Acts, ch 123, §31; 2013 Acts, ch 143, §3, 4; 2018 Acts, ch 1161, §49, 53; 2021 Acts, ch 172, §26, 29
Referred to in §8.55, 8.56, 8.57E, 8.57F, 8.57G, 8.57H
For future repeal of 2021 amendment to this section on July 1, 2025, see 
2021 Acts, ch 172, §28

SUBCHAPTER VI
APPROPRIATIONS FREEZE — USE OF DESIGNATED MONEYS

     
8.59  Appropriations freeze.
  Notwithstanding contrary provisions of the Code, the amounts appropriated under the applicable sections of the Code for fiscal years commencing on or after July 1, 1993, are limited to those amounts expended under those sections for the fiscal year commencing July 1, 1992. If an applicable section appropriates moneys to be distributed to different recipients and the operation of this section reduces the total amount to be distributed under the applicable section, the moneys shall be prorated among the recipients. As used in this section, “applicable sections” means sections 53.50, 229.35, 230.8, 230.11, and 663.44.
92 Acts, ch 1227, §9; 93 Acts, ch 180, §1; 97 Acts, ch 206, §5; 99 Acts, ch 135, §1; 2004 Acts, ch 1086, §5; 2010 Acts, ch 1167, §42

  
     
8.60  Use of designated moneys.
  Moneys credited to or deposited in the general fund of the state on or after July 1, 1993, which under law were previously collected to be used for specific purposes, or to be credited to, or be deposited to a particular account or fund shall only be used for the purposes for which the moneys were collected, including but not limited to moneys collected in accordance with any of the following provisions:
  1.  Pari-mutuel regulation fund created in section 99D.17, Code Supplement 1993.
  2.  Excursion boat gambling special account pursuant to section 99F.4, subsection 2, Code Supplement 1993.
  3.  Milk fund created in section 192.111, Code Supplement 1993.
  4.  Commercial feed fund created in section 198.9, Code Supplement 1993.
  5.  Fertilizer fund created in section 200.9, Code Supplement 1993, and moneys collected for the administration of chapter 201A relating to the regulation of limestone products which were deposited in the fertilizer fund pursuant to section 201.13, Code 1993 and Code 1995.
  6.  Pesticide fund created in section 206.12, Code Supplement 1993.
  7.  Motor vehicle fraud account pursuant to section 312.2, subsection 13, Code Supplement 1993.
  8.  Public transit assistance fund pursuant to section 312.2, subsection 15, Code Supplement 1993, and section 324A.6, Code Supplement 1993.
  9.  Salvage vehicle fee paid to the Iowa law enforcement academy pursuant to section 321.52, Code Supplement 1993.
  10.  Railroad assistance fund created in section 327H.18, Code Supplement 1993.
  11.  Special railroad facility fund created in section 327I.23, Code Supplement 1993.
  12.  State aviation fund created in section 328.36, Code Supplement 1993.
  13.  Marine fuel tax fund created in section 452A.79, Code Supplement 1993.
  14.  Public outdoor recreation and resources fund pursuant to section 461A.79, Code Supplement 1993.
  15.  Utilities trust fund created in section 476.10, Code Supplement 1993.
  16.  Banking revolving fund created in section 524.207, Code Supplement 1993.
  17.  Credit union revolving fund created in section 533.67, Code Supplement 1993.
  18.  Professional licensing revolving fund created in section 546.10, Code Supplement 1993.
93 Acts, ch 131, §1; 94 Acts, ch 1107, §32; 94 Acts, ch 1199, §64; 96 Acts, ch 1096, §1, 15; 96 Acts, ch 1219, §34; 2000 Acts, ch 1224, §22, 32; 2008 Acts, ch 1126, §1, 33
Referred to in §8.57, 8.61, 99D.14, 99D.17, 99E.5, 99F.4, 99F.10, 192.111, 198.9, 200.9, 201A.11, 206.12, 321.52, 461A.79, 556.18

  
     
8.61  Trust fund information.
  1.  The department of administrative services in cooperation with each appropriate agency shall track receipts to the general fund of the state which under law were previously collected to be used for specific purposes, or to be credited to, or be deposited to a particular account or fund, as provided in section 8.60.
  2.  The department of administrative services and each appropriate agency shall prepare reports detailing revenue from receipts previously deposited into each of the funds. A report shall be submitted to the legislative services agency at least once for each three-month period as designated by the legislative services agency.
96 Acts, ch 1214, §29; 2003 Acts, ch 35, §45, 49; 2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104

SUBCHAPTER VII
USE OF REVERSIONS — INNOVATIONS FUND

  
     
8.62  Use of reversions.
  1.  For the purposes of this section, “operational appropriation” means an appropriation from the general fund of the state providing for salary, support, administrative expenses, or other personnel-related costs.
  2.  Notwithstanding the provisions of section 8.33 or any other provision of law to the contrary, if on June 30 of a fiscal year, a balance of an operational appropriation remains unexpended or unencumbered, not more than fifty percent of the balance may be encumbered by the agency to which the appropriation was made and used as provided in this section and the remaining balance shall be deposited in the cash reserve fund created in section 8.56. Moneys encumbered under this section shall only be used by the agency during the succeeding fiscal year for internet-based employee training, technology enhancement, or purchases of goods and services from Iowa prison industries. Unused moneys encumbered under this section shall be deposited in the cash reserve fund on June 30 of the succeeding fiscal year.
  3.  On or before June 30 of the fiscal year following the fiscal year in which funds were encumbered under this section, an agency encumbering funds under this section shall report to the joint appropriations subcommittee which recommends funding for the agency, the legislative services agency, the department of management, and the legislative fiscal committee of the legislative council detailing how the moneys were expended. Moneys shall not be encumbered under this section from an appropriation which received a transfer from another appropriation pursuant to section 8.39.
94 Acts, ch 1181, §2; 96 Acts, ch 1219, §1; 99 Acts, ch 182, §1, 2; 2003 Acts, ch 35, §45, 49; 2010 Acts, ch 1031, §60

  
     
8.63  Innovations fund.  Repealed by 2009 Acts, ch 170, §48, 50.

SUBCHAPTER VIII
LOCAL GOVERNMENT INNOVATION COMMISSION AND FUND AND CENTER FOR GOVERNING EXCELLENCE
8.64 through 8.68Repealed by 2009 Acts, ch 170, §46, 502009 Acts, ch 170, §46, 50.

     
8.69  Tim Shields center for governing excellence in Iowa.  Repealed by 2009 Acts, ch 170, §48, 50.

SUBCHAPTER IX
LEAN ENTERPRISE OFFICE

     
8.70  Lean enterprise office.
  1.  For purposes of this section, “lean” means a business-oriented system for organizing and managing product development, operations, suppliers, and customer relations to create precise customer value, expressed as providing goods and services with higher quality and fewer defects and errors, with less human effort, less space, less capital, and less time than more traditional systems.
  2.  The office of lean enterprise is established in the department of management. The function of the office is to ensure implementation of lean tools and enterprises as a component of a performance management system for all executive branch agencies. Staffing for the office of lean enterprise shall be provided by an administrator appointed by the director of the department of management.
  3.  The duties of the office of lean enterprise may include the following:
  a.  Create strategic and tactical approaches for lean implementation, including integration into state governance and operational systems.
  b.  Lead and develop state government’s capacity to implement lean tools and enterprises, including design and development of instructional materials as needed with the goal of integrating continuous improvement into the organizational culture.
  c.  (1)  Create demand for lean tools and enterprises in departments.
  (2)  Communicate with agency directors, boards, commissions, and senior management to create interest and organizational will to implement lean tools and enterprises to improve agency results.
  (3)  Provide direction and advice to department heads and senior management to plan and implement departmental lean programs.
  (4)  Direct and review plans for leadership and assist with the selection of process improvement projects of key importance to agency goals, programs, and missions.
  d.  (1)  Identify and assist departments in identifying potential lean projects.
  (2)  Continuously evaluate organizational performance in meeting objectives, identify and structure the direction the lean implementation should take to provide greatest effectiveness, and justify critical and far-reaching changes.
  e.  (1)  Lead the collection and reporting of data and learning related to lean accomplishments.
  (2)  Widely disseminate lean results and learning with Iowans, stakeholders, and other members of the public to demonstrate the benefits and return on investment.
  f.  (1)  Evaluate the effect of unforeseen developments on plans and programs and present to agency directors, boards, commissions, and senior management suggested changes in overall direction.
  (2)  Provide input related to proposals regarding new or revised legislation, regulations, and related changes which have a direct impact over the implementation.
  g.  Lead the development of alliances and partnerships with the business community, associations, consultants, and other stakeholders to enhance external support and advance the implementation of lean tools and enterprises in state government.
  h.  Lead relations with the general assembly and staff to build support for and understanding of lean work in state government.
2009 Acts, ch 13, §1
8.71 through 8.74Reserved.

SUBCHAPTER X
IOWA SKILLED WORKER AND JOB CREATION FUND

     
8.75  Iowa skilled worker and job creation fund.
  1.  An Iowa skilled worker and job creation fund is created in the state treasury. The fund shall consist of appropriations made to the fund, moneys transferred to the fund, and moneys deposited in the fund as provided by law.
  2.  The Iowa skilled worker and job creation fund shall be separate from the general fund of the state and the balance in the Iowa skilled worker and job creation fund shall not be considered part of the balance of the general fund of the state. However, the Iowa skilled worker and job creation fund shall be considered a special account for the purposes of section 8.53, relating to generally accepted accounting principles. Moneys in the fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year. Notwithstanding section 8.33, moneys in the fund at the end of each fiscal year shall not revert to any other fund but shall remain in the fund for expenditure in subsequent fiscal years.
2013 Acts, ch 141, §31
Referred to in §8.57