Text: HF02326 Text: HF02328 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE FILE 2327 1 2 1 3 AN ACT 1 4 RELATING TO COUNTY LEVY AND EXPENDITURE AUTHORITY INVOLVING 1 5 THE RISK POOL AND COUNTY MENTAL HEALTH, MENTAL RETARDATION, 1 6 AND DEVELOPMENTAL DISABILITIES SERVICES FUND BY AUTHORIZING 1 7 APPROPRIATIONS FROM THE FUND FOR CAPITAL ASSETS USED 1 8 EXCLUSIVELY FOR PURPOSES OF THE SERVICES FUND, AUTHORIZING 1 9 ASSOCIATED COUNTY GENERAL FUND LEVIES AND EXPENDITURES, 1 10 AND INCLUDING TRANSITION, EFFECTIVE, AND APPLICABILITY 1 11 DATES, AND OTHER RELATED PROVISIONS. 1 12 1 13 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 14 1 15 Section 1. Section 331.424A, Code 1999, is amended by 1 16 adding the following new subsection: 1 17 NEW SUBSECTION. 6. a. For the purposes of this 1 18 subsection and section 331.438, "capital asset" means any real 1 19 or tangible personal property with a value of more than ten 1 20 thousand dollars and an estimated usable life of more than 1 21 three years. Capital asset does not include any modification 1 22 made to the home or vehicle of a consumer of services paid 1 23 from the services fund. 1 24 b. If a capital asset is to be used exclusively for the 1 25 provision of services payable from the services fund or for 1 26 the administration of the services fund, an appropriation may 1 27 be made from the services fund for the purchase, lease- 1 28 purchase, installment acquisition arrangement, or other 1 29 arrangement for acquisition or improvement of the capital 1 30 asset. 1 31 c. If a capital asset is owned by the county or the 1 32 acquisition cost is charged to the county's general fund and 1 33 the capital asset is used in part for a purpose payable from 1 34 the county's services fund, the county's services fund shall 1 35 annually reimburse the county's general fund for the use of 2 1 the capital asset. For capital assets acquired on or after 2 2 July 1, 2000, and for subsequent improvements of those capital 2 3 assets, the reimbursement amount shall be in accordance with 2 4 comparable federally approved depreciation schedules. For 2 5 capital assets for which appropriations were included in the 2 6 county budget prior to July 1, 2000, and for subsequent 2 7 improvements of those capital assets, the reimbursement amount 2 8 shall be the current fair market rate for use of the capital 2 9 asset, as determined by an independent real estate appraiser. 2 10 Sec. 2. Section 331.427, subsection 2, Code 1999, is 2 11 amended by adding the following new paragraph: 2 12 NEW PARAGRAPH. n. Capital assets, as defined in section 2 13 331.424A, acquired to be used for purposes which are 2 14 reimbursable in part from the county's services fund. 2 15 Sec. 3. Section 331.438, subsection 1, paragraph a, Code 2 16 Supplement 1999, is amended to read as follows: 2 17 a. "Base year expenditures" means the amount selected by a 2 18 county and reported to the county finance committee pursuant 2 19 to this paragraph. The amount selected shall be equal to the 2 20 amount of net expenditures made by the county for qualified 2 21 mental health, mental retardation, and developmental 2 22 disabilities services provided ineitherone of the following 2 23fiscal years: 2 24 (1) The actual amount reported to the state on October 15, 2 25 1994, for the fiscal year beginning July 1, 1993. 2 26 (2) The net expenditure amount contained in the county's 2 27 final budget certified in accordance with chapter 24 for the 2 28 fiscal year beginning July 1, 1995, and reported to the county 2 29 finance committee. 2 30 If the county finance committee approved the county's 2 31 petition, filed in accordance with this Act for an adjustment 2 32 in base year expenditures, to transfer accrual of 2 33 appropriations and revenues attributable to acquisition of 2 34 capital assets from the county's services fund to the county's 2 35 general fund, the amount in subparagraph (1) or (2) that was 3 1 selected by the county shall be adjusted accordingly. 3 2 Sec. 4. Section 426B.5, subsection 3, paragraph c, 3 3 subparagraph (6), Code 1999, is amended to read as follows: 3 4 (6) The total amount of risk pool assistance shall be 3 5 limited to the amount available in the risk pool for a fiscal 3 6 year. If the total amount of eligible assistance exceeds the 3 7 amount available in the risk pool the amount of assistance 3 8 paid shall be prorated among the counties eligible for 3 9 assistance. Moneys remaining unexpended or unobligated in the 3 10 risk pool at the close of a fiscal year shall remain available 3 11 for distribution in the succeeding fiscal year. 3 12 Sec. 5. TRANSITION – TRANSFER OF CAPITAL ASSETS. 3 13 1. For the purposes of this section, "base year 3 14 expenditures" means the same as provided in section 331.438, 3 15 "county finance committee" means the committee created in 3 16 section 333A.2, and "capital asset" and "services fund" mean 3 17 the same as provided in section 331.424A, as amended by this 3 18 Act. 3 19 2. If, as of the effective date of this Act, a county's 3 20 base year expenditures includes expenditures for acquisition 3 21 of a capital asset that are to be charged to the county's 3 22 general fund in accordance with section 331.424A, subsection 3 23 6, as enacted by this Act, the county shall petition the 3 24 county finance committee by April 30, 2000, to approve an 3 25 adjustment in the county's base year expenditures in an amount 3 26 equal to those capital asset expenditures. The amount of the 3 27 county's base year expenditures shall be adjusted in 3 28 accordance with the county finance committee's action. 3 29 3. If a county's certified budget for the fiscal year 3 30 beginning July 1, 2000, includes expenditures from the 3 31 services fund for a capital asset that are to be charged to 3 32 the county's general fund in accordance with section 331.424A, 3 33 subsection 6, as enacted by this Act, the county shall 3 34 recertify the budget to adjust the levy for the services fund 3 35 and make a corresponding adjustment in the levy for the 4 1 general fund in an equal amount. The county shall complete 4 2 the recertification with the department of management on or 4 3 before May 15, 2000. 4 4 4. If before the effective date of this section the 4 5 ownership or acquisition costs of a county's capital asset 4 6 used in part for a purpose payable from the county's services 4 7 fund were accrued to the county's services fund, beginning 4 8 with the effective date of this Act, any appropriations or 4 9 revenues attributable to that capital asset shall instead be 4 10 accrued to the county's general fund. Except as expressly 4 11 authorized by this Act, the county shall not make any 4 12 adjustment to the county's services fund or general fund to 4 13 remunerate the services fund for such appropriations or 4 14 revenues that were accrued to the services fund before the 4 15 transfer of accrual to the general fund. 4 16 Sec. 6. EFFECTIVE AND APPLICABILITY DATES. This Act, 4 17 being deemed of immediate importance, takes effect upon 4 18 enactment. The amendments to section 331.424A, 331.427, and 4 19 331.438, and the transition section in this Act are first 4 20 applicable to county budgets and levies in effect for the 4 21 fiscal year beginning July 1, 2000, and ending June 30, 2001. 4 22 4 23 4 24 4 25 BRENT SIEGRIST 4 26 Speaker of the House 4 27 4 28 4 29 4 30 MARY E. KRAMER 4 31 President of the Senate 4 32 4 33 I hereby certify that this bill originated in the House and 4 34 is known as House File 2327, Seventy-eighth General Assembly. 4 35 5 1 5 2 5 3 ELIZABETH ISAACSON 5 4 Chief Clerk of the House 5 5 Approved , 2000 5 6 5 7 5 8 5 9 THOMAS J. VILSACK 5 10 Governor
Text: HF02326 Text: HF02328 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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