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PAG LIN 1 1 DIVISION I 1 2 STATE BUDGET AND CLAIMS 1 3 Section 1. Section 8.23, unnumbered paragraph 1, Code 1 4 1999, is amended to read as follows: 1 5 On or beforeOctoberNovember 1, prior to each legislative 1 6 session, all departments and establishments of the government 1 7 shall transmit to the director, on blanks to be furnished by 1 8 the director, estimates of their expenditure requirements, 1 9 including every proposed expenditure, for the ensuing fiscal 1 10 year, classified so as to distinguish between expenditures 1 11 estimated for administration, operation, and maintenance, and 1 12 the cost of each project involving the purchase of land or the 1 13 making of a public improvement or capital outlay of a 1 14 permanent character, together with supporting data and 1 15 explanations as called for by the director. The budget 1 16 estimates shall include for those agencies which pay for 1 17 energy directly a line item for energy expenses itemized by 1 18 type of energy and location. The estimates of expenditure 1 19 requirements shall be based upon seventy-five percent of the 1 20 funding provided for the current fiscal year accounted for by 1 21 program reduced by the historical employee vacancy factor in 1 22 form specified by the director and the remainder of the 1 23 estimate of expenditure requirements prioritized by program. 1 24 The estimates shall be accompanied with performance measures 1 25 for evaluating the effectiveness of the program. If a 1 26 department or establishment fails to submit estimates within 1 27 the time specified, the legislative fiscal bureau shall use 1 28 the amounts of the appropriations to the department or 1 29 establishment for the fiscal year in process at the time the 1 30 estimates are required to be submitted as the amounts for the 1 31 department's or establishment's request in the documents 1 32 submitted to the general assembly for the ensuing fiscal year 1 33 and the governor shall cause estimates to be prepared for that 1 34 department or establishment as in the governor's opinion are 1 35 reasonable and proper. The director shall furnish standard 2 1 budget request forms to each department or agency of state 2 2 government. 2 3 Sec. 2. Section 421.38, subsection 1, paragraph a, Code 2 4 1999, is amended to read as follows: 2 5 a.TIME ANDFUNDING LIMIT. A claim shall not be allowed 2 6 by the department of revenue and finance ifeither of the2 7following has occurred:2 8(1) The claim is presented after the lapse of three months2 9from its accrual.2 10(2) Thethe appropriation or fund of certification 2 11 available for paying the claim has been exhausted or proves 2 12 insufficient. 2 13 Sec. 3. Section 421.38, subsection 1, paragraph b, 2 14 unnumbered paragraph 1, Code 1999, is amended to read as 2 15 follows: 2 16 Thetime limitation set forth in paragraph "a",2 17subparagraph (1),authority of the director is subject to the 2 18 following exceptions: 2 19 DIVISION II 2 20 SCHOOL BUDGET PROCESS 2 21 Sec. 4. Section 24.17, unnumbered paragraph 1, Code 1999, 2 22 is amended to read as follows: 2 23 The local budgets of the various political subdivisions 2 24 shall be certified by the chairperson of the certifying board 2 25 or levying board, as the case may be, in duplicate to the 2 26 county auditor not later than March 15 of each year on forms, 2 27 and pursuant to instructions, prescribed by the department of 2 28 management.However, if the political subdivision is a school2 29district, as defined in section 257.2, its budget shall be2 30certified not later than April 15 of each year.2 31 Sec. 5. Section 24.27, Code 1999, is amended to read as 2 32 follows: 2 33 24.27 PROTEST TO BUDGET. 2 34 Not later than March 25or April 25 if the municipality is2 35a school district, a number of persons in any municipality 3 1 equal to one-fourth of one percent of those voting for the 3 2 office of governor, at the last general election in the 3 3 municipality, but the number shall not be less than ten, and 3 4 the number need not be more than one hundred persons, who are 3 5 affected by any proposed budget, expenditure or tax levy, or 3 6 by any itemthereofof a proposed budget, may appeal from any 3 7 decision of the certifying board or the levying board by 3 8 filing with the county auditor of the county in which the 3 9 municipal corporation is located, a written protest setting 3 10 forth their objections to the budget, expenditure or tax levy, 3 11 or to one or more items thereof, and the grounds for their 3 12 objections. If a budget is certified after March 15or April3 1315 in the case of a school district, all appeal time limits 3 14 shall be extended to correspond to allowances for a timely 3 15 filing. Upon the filing of a protest, the county auditor 3 16 shall immediately prepare a true and complete copy of the 3 17 written protest, together with the budget, proposed tax levy 3 18 or expenditure to which objections are made, and shall 3 19 transmit themforthwithto the state board, and shall also 3 20 send a copy of the protest to the certifying board or to the 3 21 levying board, as the case may be. 3 22 Sec. 6. Section 76.2, unnumbered paragraph 2, Code 1999, 3 23 is amended to read as follows: 3 24 If the resolution is filed prior to April 1or May 1, if3 25the political subdivision is a school district, the annual 3 26 levy shall begin with the tax levy for collection commencing 3 27 July 1 of that year. If the resolution is filed after April 1 3 28or May 1, in the case of a school district, the annual levy 3 29 shall begin with the tax levy for collection in the next 3 30 succeeding fiscal year. However, the governing authority of a 3 31 political subdivision may adjust a levy of taxes made under 3 32 this section for the purpose of adjusting the annual levies 3 33 and collections for property severed from the political 3 34 subdivision, subject to the approval of the director of the 3 35 department of management. 4 1 Sec. 7. Section 257.19, unnumbered paragraph 2, Code 1999, 4 2 is amended to read as follows: 4 3 Certification of a board's intent to participate for a 4 4 budget year, the method of funding, and the amount to be 4 5 raised shall be made to the department of management not later 4 6 thanApril 15March 15 of the base year. Funding for the 4 7 instructional support program shall be obtained from 4 8 instructional support state aid and from local funding using 4 9 either an instructional support property tax or a combination 4 10 of an instructional support property tax and an instructional 4 11 support income surtax. 4 12 Sec. 8. Section 257.29, unnumbered paragraph 2, Code 1999, 4 13 is amended to read as follows: 4 14 The educational improvement program shall provide 4 15 additional revenues each fiscal year equal to a specified 4 16 percent of the regular program district cost of the district, 4 17 as determined by the board but not more than the maximum 4 18 percent authorized by the electors if an election has been 4 19 held. Certification of a district's participation for a 4 20 budget year, the method of funding, and the amount to be 4 21 raised shall be made to the department of management not later 4 22 thanApril 15March 15 of the base year. 4 23 Sec. 9. Section 275.29, Code 1999, is amended to read as 4 24 follows: 4 25 275.29 DIVISION OF ASSETS AND LIABILITIES AFTER 4 26 REORGANIZATION. 4 27 Between July 1 and July 20, the board of directors of the 4 28 newly formed school district shall meet with the boards of the 4 29 school districts affected by the organization of the new 4 30 school corporation, including the boards of districts 4 31 receiving territory of the school districts affected, for the 4 32 purpose of reaching joint agreement on an equitable division 4 33 of the assets of the several school corporations or parts of 4 34 school corporations and an equitable distribution of the 4 35 liabilities of the affected corporations or parts of 5 1 corporations. In addition, if outstanding bonds are in 5 2 existence in any district, the initial board of directors of 5 3 the newly formed school district shall meet with the boards of 5 4 all school districts affected prior toAprilMarch 15 prior to 5 5 the school year the reorganization is effective to determine 5 6 the distribution of the bonded indebtedness between the 5 7 districts so that the newly formed district may certify its 5 8 budget under the procedures specified in chapter 24. The 5 9 boards shall consider the mandatory levy required in section 5 10 76.2 and shall assure the satisfaction of outstanding 5 11 obligations of each affected school corporation. If the 5 12 petition includes plans for the distribution of the bonded 5 13 indebtedness, the exclusion of territory from the reorganized 5 14 district does not require action pursuant to this section. 5 15 Sec. 10. Section 279.54, unnumbered paragraph 1, Code 5 16 1999, is amended to read as follows: 5 17 If a majority of those voting in an election approves 5 18 raising the additional enrichment amount for an asbestos 5 19 project under section 279.53 and this section, not later than 5 20April 15March 15 of the previous school year the board shall 5 21 certify to the department of management that the required 5 22 procedures have been carried out, the method of funding the 5 23 amount to be raised, and the department of management shall 5 24 establish the amount of additional enrichment property tax to 5 25 be levied or the amount of the combination of the enrichment 5 26 property tax and the amount of enrichment income surtax to be 5 27 imposed for each school year for which the additional 5 28 enrichment amount for an asbestos project is authorized. The 5 29 enrichment property tax and income surtax, if an income surtax 5 30 is imposed, shall be levied and imposed, collected, and paid 5 31 to the school district in the manner provided for the 5 32 instructional support program in sections 257.21 through 5 33 257.26. 5 34 Sec. 11. Section 298.2, subsection 3, Code 1999, is 5 35 amended to read as follows: 6 1 3. The board of directors of a school district may certify 6 2 for levy byApril 15March 15 of a school year a tax on all 6 3 taxable property in the school district for the regular 6 4 physical plant and equipment levy. 6 5 Sec. 12. Section 298.2, subsection 4, unnumbered paragraph 6 6 2, Code 1999, is amended to read as follows: 6 7 If a combination of a property tax and income surtax is 6 8 used, byApril 15March 15 of the previous school year, the 6 9 board shall certify the percent of the income surtax to be 6 10 imposed and the amount to be raised to the department of 6 11 management and the department of management shall establish 6 12 the rate of the property tax and income surtax for the school 6 13 year. The physical plant and equipment property tax and 6 14 income surtax shall be levied or imposed, collected, and paid 6 15 to the school district in the manner provided for the 6 16 instructional support program in sections 257.21 through 6 17 257.26. 6 18 Sec. 13. Section 298.4, unnumbered paragraph 1, Code 1999, 6 19 is amended to read as follows: 6 20 The board of directors of a school district may certify for 6 21 levy byApril 15March 15 of a school year, a tax on all 6 22 taxable property in the school district for a district 6 23 management levy. The revenue from the tax levied in this 6 24 section shall be placed in the district management levy fund 6 25 of the school district. The district management levy shall be 6 26 expended only for the following purposes: 6 27 Sec. 14. Section 298.9, Code 1999, is amended to read as 6 28 follows: 6 29 298.9 SPECIAL LEVIES. 6 30 If the voter-approved physical plant and equipment levy, 6 31 consisting solely of a physical plant and equipment property 6 32 tax levy, is voted at a special election and certified to the 6 33 board of supervisors after the regular levy is made, the board 6 34 shall at its next regular meeting levy the tax and cause it to 6 35 be entered upon the tax list to be collected as other school 7 1 taxes. If the certification is filed prior toMayApril 1, 7 2 the annual levy shall begin with the tax levy of the year of 7 3 filing. If the certification is filed afterMayApril 1 in a 7 4 year, the levy shall begin with the levy of the fiscal year 7 5 succeeding the year of the filing of the certification. 7 6 Sec. 15. Section 298.10, Code 1999, is amended to read as 7 7 follows: 7 8 298.10 LEVY FOR CASH RESERVE. 7 9 The board of directors of a school district may certify for 7 10 levy byApril 15March 15 of a school year, a tax on all 7 11 taxable property in the school district in order to raise an 7 12 amount for a necessary cash reserve for a school district's 7 13 general fund. The amount raised for a necessary cash reserve 7 14 does not increase a school district's authorized expenditures 7 15 as defined in section 257.7. 7 16 Sec. 16. Section 300.2, unnumbered paragraph 2, Code 1999, 7 17 is amended to read as follows: 7 18 If a majority of the votes cast upon the proposition is in 7 19 favor of the proposition, the board shall certify the amount 7 20 required for a fiscal year to the county board of supervisors 7 21 byApril 15March 15 of the preceding fiscal year. The board 7 22 of supervisors shall levy the amount certified. The amount 7 23 shall be placed in the public education and recreation levy 7 24 fund of the district and shall be used only for the purposes 7 25 specified in this chapter. 7 26 Sec. 17. APPLICABILITY. This division of this Act is 7 27 first applicable to school budgets and levies certified for 7 28 the fiscal year beginning July 1, 2001. 7 29 DIVISION III 7 30 STANDING APPROPRIATIONS 7 31 Sec. 18. Section 7D.29, Code 1999, is amended to read as 7 32 follows: 7 33 7D.29 PERFORMANCE OF DUTY – EXPENSE. 7 34 The executive council shall not employ others, or incur any 7 35 expense, for the purpose of performing any duty imposed upon 8 1 the council when the duty may, without neglect of their usual 8 2 duties, be performed by the members, or by their regular 8 3 employees, but, subject to this limitation, the council may 8 4 incur the necessary expense to perform or cause to be 8 5 performed any legal duty imposed on the council, and pay the8 6same out of any money in the state treasury not otherwise8 7appropriated. There is appropriated from the Iowa economic 8 8 emergency fund created in section 8.55 for the fiscal year in 8 9 which the necessary expenses are incurred an amount sufficient 8 10 to pay the necessary expenses. 8 11 Sec. 19. Section 8.55, subsection 3, Code 1999, is amended 8 12 to read as follows: 8 13 3. The moneys in the Iowa economic emergency fund may be 8 14 appropriated by the general assembly only in the fiscal year 8 15 for which the appropriation is made. The moneys in the fund 8 16 are subject to the standing appropriations made in sections 8 17 7D.29 and 25.2. Otherwise moneys in the fund shall only be 8 18 appropriated by the general assembly for emergency 8 19 expenditures. However, except as provided in section 8.58, 8 20 the balance in the Iowa economic emergency fund may be used in 8 21 determining the cash position of the general fund of the state 8 22 for the payment of state obligations. 8 23 Sec. 20. Section 12D.4A, Code Supplement 1999, is amended 8 24 to read as follows: 8 25 12D.4A ADMINISTRATIVE FUND– APPROPRIATION. 8 26 For the fiscal year beginning July 1, 1998, and ending June 8 27 30, 1999, and for the fiscal year beginning July 1, 1999, and 8 28 ending June 30, 2000, an amount, not to exceed four hundred 8 29 thousand dollars annually, shall be transferred from the 8 30 unclaimed property trust fund established in section 556.18 to 8 31 the administrative fund for the payment of costs of 8 32 administration and operation of the trust.For the fiscal8 33year beginning July 1, 2000, and succeeding fiscal years,8 34there shall be appropriated to the administrative fund by the8 35general assembly from the general fund of the state an amount9 1sufficient for the payment of costs of administration and9 2operation of the trust.9 3 Sec. 21. Section 18.12, subsection 9, paragraphs a and b, 9 4 Code Supplement 1999, are amended to read as follows: 9 5 a. Lease all buildings and office space necessary to carry 9 6 out the provisions of this chapter or necessary for the proper 9 7 functioning of any state agency at the seat of government. 9 8 For state agencies at the seat of government, the director may 9 9 lease buildings and office space in Polk county or in a county 9 10 contiguous to Polk county. If no specific appropriation has 9 11 been made, the proposed lease shall be submitted to the 9 12 executive council for approval.TheIf approved by the 9 13 executive council, the payment of the cost of any lease for 9 14 which no specific appropriation has been made shall be 9 15 considered a performance of the duty of the executive council 9 16 and shall be paid fromthe fund providedfunding appropriated 9 17 in section 7D.29. 9 18 b. When the general assembly is not in session, the 9 19 director may request moneys from the executive council for 9 20 moving state agencies located at the seat of government from 9 21 one location to another. The request may include moving 9 22 costs, telecommunications costs, repair costs, or any other 9 23 costs relating to the move.The executive council may approve9 24and shall pay the costs from funds provided in section 7D.299 25if itIf the executive council determines the agency or 9 26 department has no available funds for theseexpensescosts and 9 27 approves the request, payment of the costs shall be considered 9 28 a performance of the duty of the executive council and shall 9 29 be paid from funding appropriated in section 7D.29. 9 30 Sec. 22. Section 25.2, subsection 3, Code 1999, is amended 9 31 to read as follows: 9 32 3. Payments authorized by the state appeal board shall be 9 33 paid from the appropriation or fund of original certification 9 34 of the claim. However, if that appropriation or fund has 9 35 since reverted under section 8.33,then suchand the payment 10 1 of the claim is authorized by the state appeal boardshall be10 2out of any money in the state treasury not otherwise10 3appropriated, there is appropriated from the Iowa economic 10 4 emergency fund created in section 8.55 for the fiscal year of 10 5 the board's authorization an amount sufficient to pay the 10 6 claim as authorized by the board. 10 7 EXPLANATION 10 8 This bill relates to time period requirements associated 10 9 with state and local budgetary matters. 10 10 In Division I, Code section 8.23, relating to submission of 10 11 state executive branch agency budget materials, is amended to 10 12 move the date of submission of budget estimates for the 10 13 ensuing fiscal year to the department of management from 10 14 October 1 to November 1. Current law provides for the final 10 15 submission to the department of management and legislative 10 16 fiscal bureau on November 15. 10 17 The bill amends Code section 421.38, relating to the 10 18 director of revenue and finance's authority for payment of 10 19 certain claims. The bill removes a restriction requiring 10 20 presentation of a claim within three months of its accrual. 10 21 In Division II, Code section 24.17, relating to 10 22 certification of the budgets of political subdivisions of the 10 23 state, is amended to remove an authorization for school 10 24 districts to complete budget certification by April 15. Under 10 25 current law, political subdivisions except for school 10 26 districts must complete the budget certification by March 15. 10 27 The bill includes conforming amendments for moving the 10 28 following school levy provisions to be 30 days earlier: Code 10 29 section 24.27, relating to budget protests; Code section 76.2, 10 30 relating to obligations in advance of levying for bonding; 10 31 Code section 257.19, relating to instructional support 10 32 funding; Code section 257.29, relating to educational 10 33 improvement program levy; Code section 275.29, relating to 10 34 division of assets and liabilities after a school 10 35 reorganization; Code section 279.54, relating to the school 11 1 district income surtax; Code section 298.2, imposition of 11 2 physical plant and equipment levy; Code section 298.4, 11 3 relating to the district management levy; Code section 298.9, 11 4 relating to the physical plant and equipment levy; Code 11 5 section 298.10, relating to the levy for cash reserve; and 11 6 Code section 300.2, relating to the educational and 11 7 recreational tax levy. Division II is first applicable to 11 8 school budgets and levies certified for the fiscal year 11 9 beginning July 1, 2001. 11 10 Division III of the bill relates to certain standing 11 11 appropriations. 11 12 Code section 7D.29 relates to the performance of duty of 11 13 the executive council. The bill strikes a standing 11 14 appropriation from moneys in the state treasury not otherwise 11 15 appropriated and replaces it with a standing appropriation 11 16 from the Iowa economic emergency fund. The bill includes a 11 17 conforming amendment in Code section 18.12, relating to leases 11 18 and moving expenses associated with state agencies located at 11 19 the seat of government. Current law authorizes the executive 11 20 council to authorize payment of these costs. 11 21 Code section 8.55, relating to the Iowa economic emergency 11 22 fund, is amended to authorize standing appropriations from the 11 23 fund for purposes of Code sections 7D.29 and 25.2. 11 24 Code section 12D.4A, relating to the administrative fund 11 25 for the Iowa educational savings plan trust, is amended to 11 26 strike language directing the general assembly to appropriate 11 27 an amount sufficient to pay for the administrative and 11 28 operating costs of the trust. 11 29 Code section 25.2 relating to payment of claims against the 11 30 state, is amended. Under current law, if the appropriation to 11 31 pay a claim has reverted at the close of the fiscal year, the 11 32 claim is paid from moneys in the state treasury not otherwise 11 33 appropriated. This Code section is amended to strike the 11 34 standing appropriation from moneys in the state treasury not 11 35 otherwise appropriated, and replacing it with a standing 12 1 appropriation from the Iowa economic emergency fund. 12 2 LSB 5610XS 78 12 3 jp/cf/24 12 4
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