House File 439 - Introduced HOUSE FILE 439 BY BOSSMAN A BILL FOR An Act requiring the budget submissions of executive branch 1 departments to utilize a zero-base approach once per decade. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2159YH (2) 88 ns/tm
H.F. 439 Section 1. Section 8.23, subsection 1, paragraph a, Code 1 2019, is amended to read as follows: 2 a. (1) The Except as provided in subparagraph (2), the 3 estimates of expenditure requirements shall be based upon 4 seventy-five percent of the funding provided for the current 5 fiscal year accounted for by program reduced by the historical 6 employee vacancy factor in a form specified by the director 7 and the remainder of the estimate of expenditure requirements 8 prioritized by program. The estimates shall be accompanied 9 with by performance measures for evaluating the effectiveness 10 of the program. 11 (2) For estimates of expenditure requirements for the 12 fiscal year beginning July 1, 2024, and for every tenth 13 fiscal year thereafter, the estimates shall utilize a 14 zero-base approach of providing sufficient supporting data and 15 explanations to justify each expenditure as though it were a 16 new expenditure. The estimates shall include a prioritization 17 of each expenditure in relation to the other expenditures 18 transmitted. The estimates shall be accompanied by performance 19 measures for evaluating the effectiveness of any program. 20 EXPLANATION 21 The inclusion of this explanation does not constitute agreement with 22 the explanation’s substance by the members of the general assembly. 23 This bill requires the budget submissions of executive 24 branch departments to utilize a zero-base approach once per 25 decade. 26 Currently, under Code section 8.23, the executive branch 27 departments’ estimates of expenditure requirements are based 28 upon 75 percent of the funding provided for the current 29 fiscal year as adjusted by the historical employee vacancy 30 factor. The remaining estimates of expenditure requirements 31 are prioritized by program. The bill requires estimates of 32 expenditure requirements for the fiscal year beginning July 1, 33 2024, and for every tenth fiscal year thereafter, to utilize a 34 zero-base approach of providing sufficient supporting data and 35 -1- LSB 2159YH (2) 88 ns/tm 1/ 2
H.F. 439 explanations to justify each expenditure as though it were a 1 new expenditure. The estimates must include a prioritization 2 of each expenditure in relation to the other expenditures 3 transmitted and must be accompanied by performance measures for 4 evaluating the effectiveness of any program. 5 -2- LSB 2159YH (2) 88 ns/tm 2/ 2