Senate File 2479 S-5218 Amend Senate File 2479 as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < DIVISION I 4 FY 2026-2027 APPROPRIATIONS 5 Section 1. DEPARTMENT OF ADMINISTRATIVE SERVICES. 6 1. There is appropriated from the general fund of the state 7 to the department of administrative services for the fiscal 8 year beginning July 1, 2026, and ending June 30, 2027, the 9 following amounts, or so much thereof as is necessary, to be 10 used for the purposes designated: 11 a. For salaries, support, maintenance, and miscellaneous 12 purposes, and for not more than the following full-time 13 equivalent positions: 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,602,306 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 50.00 16 b. For the payment of utility costs, and for not more than 17 the following full-time equivalent positions: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,487,598 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 1.00 20 Notwithstanding section 8.33 , moneys appropriated 21 for utility costs in this lettered paragraph that remain 22 unencumbered or unobligated at the close of the fiscal year 23 shall not revert but shall remain available for expenditure 24 for the purposes designated until the close of the succeeding 25 fiscal year. 26 c. For Terrace Hill operations, and for not more than the 27 following full-time equivalent positions: 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 460,884 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 4.37 30 d. For state library services: 31 (1) For salaries, support, maintenance, and miscellaneous 32 purposes, and for not more than the following full-time 33 equivalent positions: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,626,613 35 -1- SF 2479.4235 (1) 91 sc/ns 1/ 20 #1.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 19.00 1 (2) For the enrich Iowa program established under section 2 8A.209 : 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,464,823 4 e. (1) For support of the state’s historical resources, and 5 for not more than the following full-time equivalent positions: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,804,774 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 37.00 8 (2) The department shall coordinate historical and cultural 9 activities with the tourism office of the economic development 10 authority to promote attendance at the state historical 11 building and at the state’s historic sites. 12 f. For administration and support of the state’s historic 13 sites, and for not more than the following full-time equivalent 14 positions: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 425,751 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 3.00 17 2. Any moneys and premiums collected by the department 18 for workers’ compensation shall be segregated into a separate 19 workers’ compensation fund in the state treasury to be used 20 for payment of state employees’ workers’ compensation claims 21 and administrative costs. Notwithstanding section 8.33 , 22 unencumbered or unobligated moneys remaining in this workers’ 23 compensation fund at the end of the fiscal year shall not 24 revert but shall remain available for expenditure for purposes 25 of the fund in subsequent fiscal years. 26 Sec. 2. DEPARTMENT OF ADMINISTRATIVE SERVICES —— 27 REVOLVING FUNDS. There is appropriated to the department of 28 administrative services for the fiscal year beginning July 29 1, 2026, and ending June 30, 2027, from the revolving funds 30 designated in chapter 8A and from internal service funds 31 created by the department such amounts as the department deems 32 necessary for the operation of the department consistent with 33 the requirements of chapter 8A . 34 Sec. 3. DEPARTMENT OF ADMINISTRATIVE SERVICES —— STATE 35 -2- SF 2479.4235 (1) 91 sc/ns 2/ 20

EMPLOYEE HEALTH INSURANCE ADMINISTRATION CHARGE. For the 1 fiscal year beginning July 1, 2026, and ending June 30, 2027, 2 the monthly per contract administrative charge which may be 3 assessed by the department of administrative services shall be 4 $2.00 per contract on all health insurance plans administered 5 by the department. 6 Sec. 4. AUDITOR OF STATE. 7 1. There is appropriated from the general fund of the state 8 to the office of the auditor of state for the fiscal year 9 beginning July 1, 2026, and ending June 30, 2027, the following 10 amount, or so much thereof as is necessary, to be used for the 11 purposes designated: 12 For salaries, support, maintenance, and miscellaneous 13 purposes, and for not more than the following full-time 14 equivalent positions: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,002,686 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 98.00 17 2. The auditor of state may retain additional full-time 18 equivalent positions as is reasonable and necessary to 19 perform governmental subdivision audits which are reimbursable 20 pursuant to section 11.20 or 11.21 , to perform audits which are 21 requested by and reimbursable from the federal government, and 22 to perform work requested by and reimbursable from departments 23 or agencies pursuant to section 11.5A or 11.5B . The auditor 24 of state shall notify the department of management, the 25 legislative fiscal committee, and the legislative services 26 agency of the additional full-time equivalent positions 27 retained. 28 3. The auditor of state shall allocate moneys from the 29 appropriation in this section solely for audit work related to 30 the annual comprehensive financial report, federally required 31 audits, and investigations of embezzlement, theft, or other 32 significant financial irregularities until the audit of the 33 annual comprehensive financial report is complete. 34 Sec. 5. IOWA ETHICS AND CAMPAIGN DISCLOSURE BOARD. There 35 -3- SF 2479.4235 (1) 91 sc/ns 3/ 20

is appropriated from the general fund of the state to the 1 Iowa ethics and campaign disclosure board for the fiscal year 2 beginning July 1, 2026, and ending June 30, 2027, the following 3 amount, or so much thereof as is necessary, to be used for the 4 purposes designated: 5 For salaries, support, maintenance, and miscellaneous 6 purposes, and for not more than the following full-time 7 equivalent positions: 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,045,432 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 7.00 10 Sec. 6. GOVERNOR AND LIEUTENANT GOVERNOR. There is 11 appropriated from the general fund of the state to the offices 12 of the governor and the lieutenant governor for the fiscal year 13 beginning July 1, 2026, and ending June 30, 2027, the following 14 amounts, or so much thereof as is necessary, to be used for the 15 purposes designated: 16 1. GENERAL OFFICE 17 For salaries, support, maintenance, and miscellaneous 18 purposes, and for not more than the following full-time 19 equivalent positions: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,864,932 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 25.00 22 2. TERRACE HILL QUARTERS 23 For the governor’s quarters at Terrace Hill, including 24 salaries, support, maintenance, and miscellaneous purposes, and 25 for not more than the following full-time equivalent positions: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 144,222 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 2.00 28 Sec. 7. DEPARTMENT OF INSPECTIONS, APPEALS, AND 29 LICENSING. There is appropriated from the general fund of the 30 state to the department of inspections, appeals, and licensing 31 for the fiscal year beginning July 1, 2026, and ending June 32 30, 2027, the following amounts, or so much thereof as is 33 necessary, to be used for the purposes designated: 34 1. ADMINISTRATION DIVISION 35 -4- SF 2479.4235 (1) 91 sc/ns 4/ 20

For salaries, support, maintenance, and miscellaneous 1 purposes, and for not more than the following full-time 2 equivalent positions: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 808,285 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 11.55 5 2. ADMINISTRATIVE HEARINGS DIVISION 6 For salaries, support, maintenance, and miscellaneous 7 purposes, and for not more than the following full-time 8 equivalent positions: 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 654,983 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 23.00 11 3. INVESTIGATIONS 12 a. For salaries, support, maintenance, and miscellaneous 13 purposes, and for not more than the following full-time 14 equivalent positions: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,769,231 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 56.00 17 b. By December 1, 2026, the department shall submit a 18 report to the general assembly concerning the department’s 19 activities relative to fraud in public assistance programs for 20 the fiscal year beginning July 1, 2025, and ending June 30, 21 2026. The report must include but is not limited to a summary 22 of the number of cases investigated, case outcomes, overpayment 23 dollars identified, amount of cost avoidance, and actual 24 dollars recovered. 25 4. HEALTH FACILITIES 26 a. For salaries, support, maintenance, and miscellaneous 27 purposes, and for not more than the following full-time 28 equivalent positions: 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,206,128 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 132.00 31 b. The department shall make all of the following 32 information available to the public as part of the department’s 33 development efforts to revise the department’s internet site: 34 (1) The number of inspections of health facilities 35 -5- SF 2479.4235 (1) 91 sc/ns 5/ 20

conducted by the department annually by type of service 1 provider and type of inspection. 2 (2) The total annual operations budget for the department 3 that is associated with health facilities regulation, including 4 general fund appropriations and federal contract dollars 5 received by type of service provider inspected. 6 (3) The total number of full-time equivalent positions 7 in the department that are associated with health facilities 8 regulation, to include the number of full-time equivalent 9 positions serving in a supervisory capacity, and serving as 10 surveyors, inspectors, or monitors in the field by type of 11 service provider inspected. 12 (4) Identification of state and federal survey trends, 13 cited regulations, the scope and severity of deficiencies 14 identified, and federal and state fines assessed and collected 15 concerning nursing and assisted living facilities and programs. 16 c. It is the intent of the general assembly that the 17 department continuously solicit input from health facilities 18 regulated by the department to assess and improve the 19 department’s level of collaboration and to identify new 20 opportunities for cooperation. 21 5. EMPLOYMENT APPEAL BOARD 22 a. For salaries, support, maintenance, and miscellaneous 23 purposes, and for not more than the following full-time 24 equivalent positions: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 510,782 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 11.00 27 b. The employment appeal board shall be reimbursed by the 28 department for all costs associated with hearings conducted 29 under chapter 91C related to contractor registration. The 30 board may expend, in addition to the amount appropriated under 31 this subsection, additional amounts as are directly billable 32 to the department under this subsection and to retain the 33 additional full-time equivalent positions as needed to conduct 34 hearings required pursuant to chapter 91C . 35 -6- SF 2479.4235 (1) 91 sc/ns 6/ 20

c. The employment appeal board may temporarily exceed and 1 draw more than the amount appropriated in this subsection and 2 incur a negative cash balance as long as there are receivables 3 of federal funds equal to or greater than the negative balance 4 and the amount appropriated in this subsection is not exceeded 5 at the close of the fiscal year. 6 6. IOWA OFFICE OF CIVIL RIGHTS 7 a. For salaries, support, maintenance, and miscellaneous 8 purposes, and for not more than the following full-time 9 equivalent positions: 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,538,921 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 30.00 12 b. The Iowa office of civil rights may enter into a contract 13 with a nonprofit organization to provide legal assistance to 14 resolve civil rights complaints. 15 7. LABOR SERVICES 16 a. For salaries, support, maintenance, and miscellaneous 17 purposes, and for not more than the following full-time 18 equivalent positions: 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,965,719 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 50.00 21 b. Notwithstanding section 8.33 , moneys appropriated in 22 this subsection that remain unencumbered or unobligated at the 23 close of the fiscal year shall not revert but shall remain 24 available for expenditure for the purposes designated until the 25 close of the succeeding fiscal year. 26 8. DIVISION OF WORKERS’ COMPENSATION 27 a. For salaries, support, maintenance, and miscellaneous 28 purposes, and for not more than the following full-time 29 equivalent positions: 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,381,044 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 26.00 32 b. Notwithstanding section 8.33 , moneys appropriated in 33 this subsection that remain unencumbered or unobligated at the 34 close of the fiscal year shall not revert but shall remain 35 -7- SF 2479.4235 (1) 91 sc/ns 7/ 20

available for expenditure for the purposes designated until the 1 close of the succeeding fiscal year. 2 9. PROFESSIONAL LICENSING 3 For salaries, support, maintenance, and miscellaneous 4 purposes, and for not more than the following full-time 5 equivalent positions: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,627,969 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 139.00 8 10. APPROPRIATION REALLOCATION 9 Notwithstanding section 8.39 , the department of inspections, 10 appeals, and licensing, in consultation with the department of 11 management, may reallocate moneys appropriated in this section 12 as necessary to best fulfill the needs of the department 13 of inspections, appeals, and licensing provided for in the 14 appropriation. However, the department of inspections, 15 appeals, and licensing shall not reallocate moneys appropriated 16 for labor services or the division of workers’ compensation. 17 Sec. 8. DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING 18 —— LICENSE OR REGISTRATION FEES. 19 1. For the fiscal year beginning July 1, 2026, and ending 20 June 30, 2027, the department of inspections, appeals, and 21 licensing shall collect any license or registration fees or 22 electronic transaction fees generated during the fiscal year 23 as a result of licensing and registration activities under 24 chapters 99B , 137C , 137D , and 137F . 25 2. From the fees collected by the department under this 26 section on behalf of a municipal corporation with which 27 the department has an agreement pursuant to section 137F.3 , 28 through a statewide electronic licensing system operated by 29 the department, notwithstanding section 137F.6, subsection 2 , 30 the department shall remit the amount of those fees to the 31 municipal corporation for whom the fees were collected less 32 any electronic transaction fees collected by the department to 33 enable electronic payment. 34 3. From the fees collected by the department under this 35 -8- SF 2479.4235 (1) 91 sc/ns 8/ 20

section, other than those fees described in subsection 2, 1 the department shall deposit the amount of $290,435 into the 2 general fund of the state prior to June 30, 2027. 3 4. From the fees collected by the department under this 4 section, other than those fees described in subsections 2 and 5 3, the department shall retain the remainder of the fees for 6 the purposes of enforcing the provisions of chapters 99B , 137C , 7 137D , and 137F . Notwithstanding section 8.33 , moneys retained 8 by the department pursuant to this subsection that remain 9 unencumbered or unobligated at the close of the fiscal year 10 shall not revert but shall remain available for expenditure 11 for the purposes of enforcing the provisions of chapters 99B , 12 137C , 137D , and 137F during the succeeding fiscal year. The 13 department shall provide an annual report to the department 14 of management and the legislative services agency on fees 15 billed and collected and expenditures from the moneys retained 16 by the department in a format determined by the department 17 of management in consultation with the legislative services 18 agency. 19 Sec. 9. DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING 20 —— RACING AND GAMING COMMISSION —— RACING AND GAMING 21 REGULATION. There is appropriated from the gaming regulatory 22 revolving fund created in section 99F.20 to the racing and 23 gaming commission of the department of inspections, appeals, 24 and licensing for the fiscal year beginning July 1, 2026, and 25 ending June 30, 2027, the following amount, or so much thereof 26 as is necessary, to be used for the purposes designated: 27 For salaries, support, maintenance, and miscellaneous 28 purposes for regulation, administration, and enforcement of 29 pari-mutuel racetracks, excursion boat gambling, gambling 30 structure laws, sports wagering, and fantasy sports contests, 31 and for not more than the following full-time equivalent 32 positions: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,049,999 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 57.70 35 -9- SF 2479.4235 (1) 91 sc/ns 9/ 20

Sec. 10. DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING 1 —— ROAD USE TAX FUND. There is appropriated from the road 2 use tax fund created in section 312.1 to the administrative 3 hearings division of the department of inspections, appeals, 4 and licensing for the fiscal year beginning July 1, 2026, and 5 ending June 30, 2027, the following amount, or so much thereof 6 as is necessary, to be used for the purposes designated: 7 For salaries, support, maintenance, and miscellaneous 8 purposes: 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,623,897 10 Sec. 11. DEPARTMENT OF INSURANCE AND FINANCIAL SERVICES 11 —— COMMERCE REVOLVING FUND. There is appropriated from the 12 commerce revolving fund created in section 546.12 to the 13 department of insurance and financial services for the fiscal 14 year beginning July 1, 2026, and ending June 30, 2027, the 15 following amounts, or so much thereof as is necessary, to be 16 used for the purposes designated: 17 1. BANKING DIVISION 18 For salaries, support, maintenance, and miscellaneous 19 purposes, and for not more than the following full-time 20 equivalent positions: 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,881,690 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 79.00 23 2. CREDIT UNION DIVISION 24 For salaries, support, maintenance, and miscellaneous 25 purposes, and for not more than the following full-time 26 equivalent positions: 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,018,710 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 16.00 29 3. INSURANCE DIVISION 30 a. For salaries, support, maintenance, and miscellaneous 31 purposes, and for not more than the following full-time 32 equivalent positions: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,010,719 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 131.85 35 -10- SF 2479.4235 (1) 91 sc/ns 10/ 20

b. The insurance division expenditures for examination 1 purposes may exceed the projected receipts, refunds, and 2 reimbursements, estimated pursuant to section 505.7, subsection 3 7 , including the expenditures for retention of additional 4 personnel, if the expenditures are fully reimbursable and the 5 division first does all of the following: 6 (1) Notifies the department of management, the legislative 7 services agency, and the legislative fiscal committee of the 8 need for the expenditures. 9 (2) Files with each of the entities named in subparagraph 10 (1) the legislative and regulatory justification for the 11 expenditures, along with an estimate of the expenditures. 12 Sec. 12. DEPARTMENT OF INSURANCE AND FINANCIAL SERVICES —— 13 GENERAL FUND. There is appropriated from the general fund of 14 the state to the department of insurance and financial services 15 for the fiscal year beginning July 1, 2026, and ending June 30, 16 2027, the following amount, or so much thereof as is necessary, 17 to be used for the purposes designated: 18 For deposit in the captive insurance regulatory and 19 supervision fund created in section 521J.12 for use as provided 20 in section 521J.12 , including salaries, support, maintenance, 21 and miscellaneous purposes, and for not more than the following 22 full-time equivalent positions: 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 450,000 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 2.00 25 Sec. 13. DEPARTMENT OF MANAGEMENT. There is appropriated 26 from the general fund of the state to the department of 27 management for the fiscal year beginning July 1, 2026, and 28 ending June 30, 2027, the following amounts, or so much thereof 29 as is necessary, to be used for the purposes designated: 30 1. For enterprise resource planning, providing for a 31 salary model administrator, conducting performance audits, the 32 department’s LEAN process, and criminal and juvenile justice 33 planning; for salaries, support, maintenance, and miscellaneous 34 purposes; and for not more than the following full-time 35 -11- SF 2479.4235 (1) 91 sc/ns 11/ 20

equivalent positions: 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,666,154 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 29.00 3 2. a. For the division of information technology; for 4 salaries, support, maintenance, and miscellaneous purposes; and 5 for not more than the following full-time equivalent positions: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,421,887 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 24.39 8 b. Of the moneys appropriated in this subsection, $325,000 9 is allocated to providing cybersecurity services to local 10 governments. 11 Sec. 14. DEPARTMENT OF MANAGEMENT —— INFORMATION TECHNOLOGY 12 —— REVOLVING AND INTERNAL FUNDS. 13 1. There is appropriated to the department of management 14 for the fiscal year beginning July 1, 2026, and ending June 15 30, 2027, from the revolving funds designated in chapter 8, 16 subchapter XI , and from internal service funds created under 17 section 8.92 , such amounts as the department deems necessary 18 for the operation of the department pursuant to and consistent 19 with the requirements of chapter 8, subchapter XI . 20 2. a. Notwithstanding section 321A.3, subsection 1 , for the 21 fiscal year beginning July 1, 2026, and ending June 30, 2027, 22 the first $750,000 collected and transferred to the treasurer 23 of state with respect to the fees for transactions involving 24 the furnishing of a certified abstract of a vehicle operating 25 record under section 321A.3, subsection 1 , shall be transferred 26 to the IowAccess revolving fund created in section 8.90 for 27 the purposes of developing, implementing, maintaining, and 28 expanding electronic access to government records as provided 29 by law. 30 b. All fees collected with respect to transactions 31 involving IowAccess shall be deposited in the IowAccess 32 revolving fund created under section 8.90 and shall be used 33 only for the support of IowAccess projects. 34 Sec. 15. DEPARTMENT OF MANAGEMENT —— ROAD USE TAX 35 -12- SF 2479.4235 (1) 91 sc/ns 12/ 20

FUND. There is appropriated from the road use tax fund created 1 in section 312.1 to the department of management for the fiscal 2 year beginning July 1, 2026, and ending June 30, 2027, the 3 following amount, or so much thereof as is necessary, to be 4 used for the purposes designated: 5 For salaries, support, maintenance, and miscellaneous 6 purposes: 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 56,000 8 Sec. 16. IPERS —— GENERAL OFFICE. There is appropriated 9 from the Iowa public employees’ retirement fund created in 10 section 97B.7 to the Iowa public employees’ retirement system 11 for the fiscal year beginning July 1, 2026, and ending June 30, 12 2027, the following amount, or so much thereof as is necessary, 13 to be used for the purposes designated: 14 For salaries, support, maintenance, and other operational 15 purposes to pay the costs of the Iowa public employees’ 16 retirement system, and for not more than the following 17 full-time equivalent positions: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 26,330,702 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 110.00 20 Sec. 17. IOWA PUBLIC INFORMATION BOARD. There is 21 appropriated from the general fund of the state to the Iowa 22 public information board for the fiscal year beginning July 23 1, 2026, and ending June 30, 2027, the following amount, or 24 so much thereof as is necessary, to be used for the purposes 25 designated: 26 For salaries, support, maintenance, and miscellaneous 27 purposes, and for not more than the following full-time 28 equivalent positions: 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 496,227 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 4.00 31 Sec. 18. DEPARTMENT OF REVENUE. 32 1. There is appropriated from the general fund of the state 33 to the department of revenue for the fiscal year beginning July 34 1, 2026, and ending June 30, 2027, the following amount, or 35 -13- SF 2479.4235 (1) 91 sc/ns 13/ 20

so much thereof as is necessary, to be used for the purposes 1 designated: 2 a. For salaries, support, maintenance, and miscellaneous 3 purposes, and for not more than the following full-time 4 equivalent positions: 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,349,678 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 166.66 7 b. From the moneys appropriated in this subsection, the 8 department shall use $400,000 to pay the direct costs of 9 compliance related to the collection and distribution of local 10 sales and services taxes imposed pursuant to chapter 423B . 11 2. The director of revenue shall prepare and issue a state 12 appraisal manual and the revisions to the state appraisal 13 manual as provided in section 421.17, subsection 17 , without 14 cost to a city or county. 15 Sec. 19. DEPARTMENT OF REVENUE —— MOTOR VEHICLE FUEL TAX 16 FUND. There is appropriated from the motor vehicle fuel tax 17 fund created pursuant to section 452A.77 to the department of 18 revenue for the fiscal year beginning July 1, 2026, and ending 19 June 30, 2027, the following amount, or so much thereof as is 20 necessary, to be used for the purposes designated: 21 For salaries, support, maintenance, and miscellaneous 22 purposes, and for administration and enforcement of the 23 provisions of chapter 452A and the motor vehicle fuel tax 24 program: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,305,775 26 Sec. 20. SECRETARY OF STATE. There is appropriated from 27 the general fund of the state to the office of the secretary of 28 state for the fiscal year beginning July 1, 2026, and ending 29 June 30, 2027, the following amounts, or so much thereof as is 30 necessary, to be used for the purposes designated: 31 1. ADMINISTRATION AND ELECTIONS 32 a. For salaries, support, maintenance, and miscellaneous 33 purposes, and for not more than the following full-time 34 equivalent positions: 35 -14- SF 2479.4235 (1) 91 sc/ns 14/ 20