H.F. 678 Section 1. Section 331.434, subsection 1, Code 2025, is 1 amended to read as follows: 2 1. The budget shall show the amount required for each class 3 of proposed expenditures, including moneys dedicated to county 4 employee contracts negotiated under chapter 20, a comparison of 5 the amounts proposed to be expended with the amounts expended 6 for like purposes for the two preceding years, the revenues 7 from sources other than property taxation, and the amount to be 8 raised by property taxation, in the detail and form prescribed 9 by the director of the department of management. For each 10 county that has established an urban renewal area, the budget 11 shall include estimated and actual tax increment financing 12 revenues and all estimated and actual expenditures of the 13 revenues, proceeds from debt , and all estimated and actual 14 expenditures of the debt proceeds. 15 Sec. 2. Section 331.434, Code 2025, is amended by adding the 16 following new subsection: 17 NEW SUBSECTION . 8. A county shall only authorize raises for 18 county employees subject to contracts negotiated under chapter 19 20 when such raises are accounted for in the certified budget. 20 Authorized raises shall not take effect until on or after the 21 first day of the fiscal year for which the budget is certified. 22 EXPLANATION 23 The inclusion of this explanation does not constitute agreement with 24 the explanation’s substance by the members of the general assembly. 25 This bill requires a county to include moneys dedicated to 26 county employee contracts negotiated under Code chapter 20 in 27 its proposed expenditures for the annual budget. The bill 28 specifies that a county shall only authorize raises for county 29 employees subject to contracts negotiated under Code chapter 30 20 when such raises are accounted for in the certified budget. 31 Authorized raises shall not take effect until on or after the 32 first day of the fiscal year for which the budget is certified. 33 -1- LSB 2857YH (1) 91 ll/js 1/ 1