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.
6. Investigations. To make such investigations of the organization, activities and methods of procedure of the several departments and establishments as the director 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 or the tax number or both so assigned to said individual, partnership, trust or corporation.
9. Budget report. The director shall 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. 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.
11. Targeted small businesses. To assist the director of the department of economic development as requested in the establishment and implementation of the Iowa targeted small business procurement Act and the targeted small business loan guarantee program.
12. State programs for equal opportunity. To perform specific powers and duties as provided in chapter 19B and other provisions of law with respect to oversight and the imposition of sanctions in connection with state programs emphasizing equal opportunity through affirmative action, contract compliance policies, and procurement set-aside requirements.
13. 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.
14. 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 13. 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.
[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
Referred to in § 2.47A
2001 amendments take effect November 16, 2001, and first apply to the budget and appropriations made for the fiscal year beginning July 1, 2002, and ending June 30, 2003; 2001 Acts, 2nd Ex, ch 2, §13
Previous Section 8.5
Next Section 8.7
© 2002 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Jan 24 10:51:05 CST 2002