Text: HSB00632 Text: HSB00634 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 331.424A, Code 1999, is amended by 1 2 adding the following new subsection: 1 3 NEW SUBSECTION. 6. a. For the purposes of this 1 4 subsection and section 331.438, "capital asset" means any real 1 5 or tangible personal property with a value of more than ten 1 6 thousand dollars and an estimated usable life of more than 1 7 three years. Capital asset does not include any modification 1 8 made to the home or vehicle of a consumer of services paid 1 9 from the services fund. 1 10 b. An appropriation from the services fund shall not be 1 11 made for a purchase, lease-purchase, installment acquisition 1 12 arrangement, or other arrangement for acquisition or 1 13 improvement of a capital asset. 1 14 c. If a capital asset is owned by the county or the 1 15 acquisition cost is charged to the county's general fund and 1 16 the capital asset is used for a purpose payable from the 1 17 county's services fund, the county's services fund shall 1 18 annually reimburse the county's general fund for the use of 1 19 the capital asset. For capital assets acquired on or after 1 20 July 1, 2000, and for subsequent improvements of those capital 1 21 assets, the reimbursement amount shall be in accordance with 1 22 comparable federally approved depreciation schedules. For 1 23 capital assets for which appropriations were included in the 1 24 county budget prior to July 1, 2000, and for subsequent 1 25 improvements of those capital assets, the reimbursement amount 1 26 shall be the current fair market rate for use of the capital 1 27 asset, as determined by an independent real estate appraiser. 1 28 Sec. 2. Section 331.427, subsection 2, Code 1999, is 1 29 amended by adding the following new paragraph: 1 30 NEW PARAGRAPH. n. Capital assets, as defined in section 1 31 331.424A, acquired to be used for purposes which are 1 32 reimbursable from the county's services fund. 1 33 Sec. 3. Section 331.438, subsection 1, paragraph a, Code 1 34 Supplement 1999, is amended to read as follows: 1 35 a. "Base year expenditures" means the amount selected by a 2 1 county and reported to the county finance committee pursuant 2 2 to this paragraph. The amount selected shall be equal to the 2 3 amount of net expenditures made by the county for qualified 2 4 mental health, mental retardation, and developmental 2 5 disabilities services provided ineitherone of the following 2 6fiscal years: 2 7 (1) The actual amount reported to the state on October 15, 2 8 1994, for the fiscal year beginning July 1, 1993. 2 9 (2) The net expenditure amount contained in the county's 2 10 final budget certified in accordance with chapter 24 for the 2 11 fiscal year beginning July 1, 1995, and reported to the county 2 12 finance committee. 2 13 If the county finance committee approved the county's 2 14 petition, filed in accordance with this Act for an adjustment 2 15 in base year expenditures, to transfer accrual of 2 16 appropriations and revenues attributable to acquisition of 2 17 capital assets from the county's services fund to the county's 2 18 general fund, the amount in subparagraph (1) or (2) that was 2 19 selected by the county shall be adjusted accordingly. 2 20 Sec. 4. TRANSITION – TRANSFER OF CAPITAL ASSETS. 2 21 1. For the purposes of this section, "base year 2 22 expenditures" means the same as provided in section 331.438, 2 23 "county finance committee" means the committee created in 2 24 section 333A.2, and "capital asset" and "services fund" mean 2 25 the same as provided in section 331.424A, as amended by this 2 26 Act. 2 27 2. If, as of the effective date of this Act, a county's 2 28 base year expenditures includes expenditures for acquisition 2 29 of a capital asset that are prohibited under section 331.424A, 2 30 subsection 6, as enacted by this Act, the county shall 2 31 petition the county finance committee by April 30, 2000, to 2 32 approve an adjustment in the county's base year expenditures 2 33 in an amount equal to those capital asset expenditures. The 2 34 amount of the county's base year expenditures shall be 2 35 adjusted in accordance with the county finance committee's 3 1 action. 3 2 3. If a county's certified budget for the fiscal year 3 3 beginning July 1, 2000, includes expenditures from the 3 4 services fund for a capital asset, the county shall recertify 3 5 the budget to adjust the levy for the services fund and make a 3 6 corresponding adjustment in the levy for the general fund in 3 7 an equal amount. The county shall complete the 3 8 recertification with the department of management on or before 3 9 May 15, 2000. 3 10 4. If before the effective date of this section the 3 11 ownership or acquisition costs of a county's capital asset 3 12 charges were accrued to the county's services fund, beginning 3 13 with the effective date of this Act, any appropriations or 3 14 revenues attributable to that capital asset shall instead be 3 15 accrued to the county's general fund. Except as expressly 3 16 authorized by this Act, the county shall not make any 3 17 adjustment to the county's services fund or general fund to 3 18 remunerate the services fund for such appropriations or 3 19 revenues that were accrued to the services fund before the 3 20 transfer of accrual to the general fund. 3 21 Sec. 5. EFFECTIVE AND APPLICABILITY DATES. This Act, 3 22 being deemed of immediate importance, takes effect upon 3 23 enactment, and is first applicable to county budgets and 3 24 levies in effect for the fiscal year beginning July 1, 2000, 3 25 and ending June 30, 2001. 3 26 EXPLANATION 3 27 This bill relates to the county mental health, mental 3 28 retardation, and developmental disabilities services fund by 3 29 prohibiting appropriations from the fund for capital assets, 3 30 and includes transition, effective, and applicability dates, 3 31 and other related provisions. 3 32 Code section 331.424A, relating to the county mental 3 33 health, mental retardation, and developmental disabilities 3 34 services fund, is amended to prohibit appropriations from the 3 35 services fund for purchase, lease-purchase, installment 4 1 acquisition arrangement, or other arrangement for acquisition 4 2 of capital assets. Capital assets are defined as any real or 4 3 tangible personal property with a value of more than $10,000 4 4 and an estimated usable life of more than three years. If 4 5 charges for the capital asset are accrued to the county's 4 6 general fund, the county is to annually reimburse the general 4 7 fund for the use of the capital asset. For capital assets 4 8 acquired on or after July 1, 2000, and for subsequent 4 9 modifications of those assets, comparable federally approved 4 10 depreciation schedules are to be used. Otherwise, the 4 11 reimbursement amount is to reflect the capital asset's current 4 12 fair market rate, as determined by an independent real estate 4 13 appraiser. 4 14 The bill amends Code section 331.427 to authorize 4 15 appropriations to acquire capital assets, as defined in the 4 16 bill, that were previously accrued to the county's services 4 17 fund and transferred to the county's general fund pursuant to 4 18 the bill or are acquired to be used for purposes which are 4 19 reimbursable from the county's services fund. 4 20 The Code section 331.438 definition of "base year 4 21 expenditures" is amended by allowing an adjustment of a 4 22 county's base year expenditures amount to reflect the transfer 4 23 of accrual of charges for capital assets that are included in 4 24 the county's services fund to the county's general fund. The 4 25 adjustment is subject to approval by the county finance 4 26 committee and a petition to the committee must be submitted by 4 27 April 30, 2000. If the adjustment is approved by the 4 28 committee, the county is to recertify its levies to make the 4 29 adjustment in the services fund levy and adjust its levies for 4 30 the general fund in an equal amount. The recertification is 4 31 to be complete by May 15, 2000. 4 32 The bill provides that beginning with the bill's effective 4 33 date, charges or revenues previously accrued to the county's 4 34 services fund shall instead be accrued to the county's general 4 35 fund. Any adjustment for charges or revenues previously 5 1 accrued to the services fund is prohibited. 5 2 The bill is effective upon enactment, but the changes are 5 3 first applicable to county budgets and levies in effect for 5 4 the fiscal year 2001-2002. 5 5 LSB 5242DP 78 5 6 jp/as/5
Text: HSB00632 Text: HSB00634 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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