SF 2461 (LSB 6915SZ (3) 91)

SENATE FILE 2461

BY  COMMITTEE ON APPROPRIATIONS

(SUCCESSOR TO SF 2388)
(SUCCESSOR TO SSB 3176)

A BILL FOR

An Act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  2.12C  Continuing appropriations.
   1.  Annual appropriations not enacted.
   a.  (1)  This section applies to any fiscal year for which one or more line item appropriations, standing limited appropriations, or standing unlimited appropriations otherwise limited by law for the immediately preceding fiscal year have not been enacted in an identical provision for the fiscal year to which this section applies on or before July 1 of the fiscal year.
   (2)  If, on or after July 1 of the fiscal year, a line item appropriation, standing limited appropriation, or standing unlimited appropriation otherwise limited by law for the immediately preceding fiscal year is enacted in an identical provision for the fiscal year to which this section applies, this section shall cease to apply for purposes of that appropriation. The amount of moneys already expended under subsection 3 for the appropriation shall supplant a like amount under the appropriation enacted for the fiscal year. 
   (3)  For purposes of this paragraph, an appropriation for the immediately preceding fiscal year is identical to an appropriation enacted for the fiscal year to which this section applies if there are no differences between the two provisions other than reference to the fiscal year, references to the legislation’s subunit hierarchy, or differences in amounts for the appropriation, allocations, or full-time equivalent positions.
   b.  For purposes of this subsection, “enacted” means the bill or joint resolution that includes the appropriation has been passed by the general assembly, presented to the governor, and one of the following occurs under Article III, section 16, of the Constitution of the State of Iowa:
   (1)  The governor signs the bill or joint resolution without disapproving the appropriations item.
   (2)  The bill or joint resolution becomes law as described in section 3.5.
   (3)  The bill or joint resolution becomes law notwithstanding the governor’s objections by a majority of two thirds of the members of each chamber of the general assembly.
   2.  Prior fiscal year appropriations determined.
   a.  For all line item appropriations, standing limited appropriations, and standing unlimited appropriations otherwise limited by law, including appropriations from federal and nonstate funds, the department of management, in consultation with the legislative services agency, shall determine the amount of such line item appropriations, standing limited appropriations, and standing unlimited appropriations otherwise limited by law, including appropriations from federal and nonstate funds, made for the immediately preceding fiscal year by taking into consideration all of the following:
   (1)  All Acts appropriating moneys for that immediately preceding fiscal year.
   (2)  All interdepartmental and intradepartmental transfers made pursuant to section 8.39 and other provisions of law for that immediately preceding fiscal year.
   (3)  Other relevant provisions of law.
   b.  The department of management, in consultation with the legislative services agency, shall also identify the entities to which such appropriations were made, or the entities’ successors.
   3.  Continuing appropriation.  There is appropriated from the appropriate state fund or account to the entities identified pursuant to subsection 2, for the fiscal year to which this section applies, amounts, or so much thereof as is necessary, equal to the amounts of all line item appropriations, standing limited appropriations, and standing unlimited appropriations otherwise limited by law, including federal and nonstate funds, made for the immediately preceding fiscal year, as determined pursuant to subsection 2.
   4.  Duplicative standing appropriations supplanted.  The amounts appropriated under subsection 3 shall supplant any duplicative standing appropriation for the fiscal year to which this section applies.
   5.  Miscellaneous provisions applicable.  Powers, duties, limitations, or requirements, including reporting requirements, set forth for appropriations applicable to the immediately preceding fiscal year are applicable for the fiscal year to which this section applies, and any specified date contained therein shall apply one year later than specified.
   6.  Allocation amounts.  For any line item appropriation, standing limited appropriation, or standing unlimited appropriation otherwise limited by law identified pursuant to subsection 2, which is subject to an allocation amount for the immediately preceding fiscal year, the amount appropriated under subsection 3 based on the appropriation shall be subject to the same allocation amount for the fiscal year to which this section applies.
   7.  Nonreversion.  For any line item appropriation, standing limited appropriation, or standing unlimited appropriation otherwise limited by law identified pursuant to subsection 2 that is subject to a specified nonreversion provision, whether for a limited or unlimited period, the amount appropriated under subsection 3 based on the appropriation shall be subject to the same specified nonreversion provision, and in the case of a specified nonreversion provision for a limited period, the period shall be considered to be one fiscal year longer than specified for the appropriation identified pursuant to subsection 2.
   8.  Full-time equivalent positions.  The amounts appropriated under subsection 3 to an entity identified pursuant to subsection 2 may be used by the entity for a number of full-time equivalent positions for the fiscal year to which this section applies, equal to the number of full-time equivalent positions authorized for the entity for the immediately preceding fiscal year.
   9.  Exclusions.
   a.  This section does not apply to appropriations identified under subsection 2 that the department of management, in consultation with the legislative services agency, determines to be one-time appropriations. For purposes of this subsection, “one-time appropriation” may include but is not limited to an appropriation from the rebuild Iowa infrastructure fund created in section 8.57 or the technology reinvestment fund created in section 8.57C, or a similar appropriation from any state fund or account for an infrastructure project, technology project, or temporary or pilot project or program.
   b.  This section does not apply to appropriations for which the general assembly has indicated by law the general assembly’s explicit intent that the appropriation not be subject to subsection 3.
   10.  Adjustment for expenditure limitation.  If appropriations made from the general fund of the state pursuant to subsection 3 would not comply with the general fund expenditure limitation under section 8.54, the department of management, in consultation with the legislative services agency, shall reduce appropriations made from the general fund of the state pursuant to subsection 3, each by the same percentage, such that appropriations made from the general fund of the state pursuant to subsection 3 comply with the general fund expenditure limitation under section 8.54.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill establishes continuing appropriations in fiscal years for which the general assembly does not enact annual appropriations. The bill applies to fiscal years for which one or more line item appropriations, standing limited appropriations, or standing unlimited appropriations otherwise limited by law (appropriations) for the immediately preceding fiscal year (prior year) have not been enacted in an identical provision for the fiscal year to which the bill applies (budget year) on or before July 1 of the budget year. If, on or after July 1 of the budget year, an appropriation for the prior year is enacted in an identical provision for the budget year, the bill ceases to apply for purposes of that appropriation. The amount of moneys already expended under the bill for the appropriation supplants a like amount under the appropriation enacted for the budget year. The bill specifies what constitutes an identical provision and what qualifies as enactment for purposes of the bill.
   For fiscal years to which the bill applies, the bill requires the department of management (DOM), in consultation with the legislative services agency (LSA), to identify the amounts of all appropriations for the prior year and the entities to which those appropriations were made. The bill appropriates those amounts to those entities for the budget year.
   The bill supplants duplicative standing appropriations, meaning the amounts for appropriations identified for the prior year apply in lieu of amounts estimated for associated standing appropriations for the budget year.
   The bill applies powers, duties, limitations, requirements, allocations, nonreversions, and full-time equivalent position authorizations associated with such appropriations from the prior year for the budget year. 
   The bill excludes one-time appropriations from the prior year, as determined by DOM in consultation with LSA.  One-time appropriations may include but are not limited to appropriations for an infrastructure project, technology project, or temporary or pilot project or program. 
   The bill does not reapply uncodified transfers from the prior year. Codified transfers are not affected by the bill and would operate in accordance with the Code during the budget year. 
   The bill authorizes DOM, in consultation with LSA, to reduce all continuing appropriations from the general fund of the state under the bill for the budget year by the same percentage if necessary to comply with state general fund expenditure limitation.
   The general assembly passed similar provisions in June 2020 applicable only to FY 2020-2021.