Chapter 8 Sub Chapter I

Table of Contents

Sub Chapter I

GENERAL PROVISIONS

8.1 Title. 

This chapter shall be known and maybe cited as the “Budget and Financial Control Act”. [C35, §84-e1; C39, §84.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.1]

8.2 Definitions. 

When used in this chapter: 

  1. “Appropriated receipts” means receipts that have been appropriated by the general assembly.
  2. “Block grant” means funds from the federal government awarded in broad program areas within which the state is given considerable latitude in determining how funds are used and for which the state develops its own plan for spending according to general federal guidelines. “Block grant” does not include education research grants.
  3. “Budget” means the budget document required by this chapter to be transmitted to the general assembly.
  4. “Categorical grant” means federal funds applied for and received by the state which are in the form of entitlements, formula grants, discretionary grants, open-ended entitlements, or another form that may be used only for specific, narrowly defined activities, except funds for student aid and assistance; grants, contracts, and cooperative agreements for research and training for which no appropriated matching funds are required; and reimbursements for services rendered.
  5. “Custodial funds” means those funds from various deposits, taxes, or other means that are properly collected from, held for, and distributed to individuals, private organizations, and other governments as provided by law.
  6. The terms “department and establishment” and “department or establishment” mean any executive department, commission, board, institution, bureau, office, or other agency of the state government, by whatever name called, that uses, expends, or receives any government funds, including the state department of transportation, except for funds that are required to match federal aid allotted to the state by the federal government for highway special purposes, but excluding the courts and the general assembly.
  7. “General fund” means the general fund of the state established pursuant to section 444.21.
  8. “Government” means the government of the state of Iowa.
  9. “Government funds” means all moneys appropriated by the general assembly, or moneys collected by or for the state, or a department or establishment of the state, pursuant to authority granted by law.
  10. “Private purpose trust funds” means trust arrangements under which the principal and income benefit individuals, private organizations, or other governments. “Private purpose trust funds” does not include pension or other employee benefit trust funds or investment trust funds.
  11. “Special revenue fund” means any and all government fees and other revenue receipts earmarked to finance a governmental agency to which a general fund appropriation is not made by the state.
  12. “Unencumbered balance” means the unobligated balance of an appropriation after charging to the appropriation all unpaid liabilities for goods and services and all contracts or agreements payable from the appropriation. 

[C35, §84-e2; C39, §84.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.2; 81 Acts, ch 17, §1] 2020 Acts, ch 1063, §2; 2024 Acts, ch 1185, §1 Referred to in §8A.125, 8A.502, 10A.107, 10A.503, 10A.506, 10A.801, 10A.902, 16.81, 20.33, 22.3A, 29C.8, 35D.7, 35D.18, 68A.405A, 80B.15, 84A.5, 99D.22, 99E.5, 100B.4, 100C.9, 100D.7, 124.553, 124E.10, 124E.19, 135C.7, 135Q.2, 135Q.3, 135Q.4, 135R.3, 136C.10, 147A.6, 155A.40, 162.2B, 203.9, 203C.2, 215A.9, 222.92, 226.9B, 252B.4, 252B.5, 252B.23, 262.9, 272C.6, 321.491, 325A.5, 421.17, 423.2A, 475A.6, 477C.7, 505.7, 523A.501, 523A.502, 524.207, 533.111, 543D.22, 543E.20 
Section amended

8.3 Governor. 

The governor of the state shall have: 

  1. Direct and effective financial supervision over all departments and establishments, and every state agency by whatever name now or hereafter called, including the same power and supervision over such private corporations, persons and organizations that may receive, pursuant to statute, any funds, either appropriated by, or collected for, the state, or any of its departments, boards, commissions, institutions, divisions and agencies.
  2. The efficient and economical administration of all departments and establishments of the government.
  3. The initiation and preparation of a balanced budget of any and all revenues and expenditures for each regular session of the legislature. [C35, §84-e3; C39, §84.03; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.3]

8.3A Capital project planning and budgeting — governor’s duties. 

  1. 1. Definitions. For the purposes of this section:
    1. “Capital project” means a project that consists of nonroutine repairs and replacements unrelated to new construction for which the cost is two hundred fifty thousand dollars or more, new construction, infrastructure or site development, equipment, or information technology, as defined in section 8.76. “Capital project” includes land acquisition and projects that extend the useful life of or change the functional use of a facility. “Capital project” does not include highway and right-of-way projects or airport capital projects undertaken by the state department of transportation and financed from dedicated funds or capital projects funded by nonstate grants, gifts, or contracts obtained at or through state universities, if the projects do not require a commitment of additional state resources for maintenance, operations, or staffing.
    2. “Facility” means a distinct parcel of land or a building used by the state or a state agency for a specific purpose.
    3. “State agency” means any executive, judicial, or legislative department, commission, board, institution, division, bureau, office, agency, or other entity of state government.
  2. Duties. The governor shall:
    1. Develop criteria for the evaluation of proposed capital projects which shall include but not be limited to the following:
      1. (1) Fiscal impacts on costs and revenues.
      2. (2) Health and safety effects.
      3. (3) Community economic effects.
      4. (4) Environmental, aesthetic, and social effects.
      5. (5) Amount of disruption and inconvenience caused by the capital project.
      6. (6) Distributional effects.
      7. (7) Feasibility, including public support and project readiness.
      8. (8) Implications of deferring the project.
      9. (9) Amount of uncertainty and risk.
      10. (10) Effects on interjurisdictional relationships.
      11. (11) Advantages accruing from relationships to other capital project proposals.
      12. (12) Private sector contracting for construction, operation, or maintenance.
    2. Make recommendations to the general assembly and the legislative capital projects committee regarding the funding and priorities of proposed capital projects.
    3. Develop maintenance standards and guidelines for capital projects.
    4. Review financing alternatives available to fund capital projects, including the evaluation of the advantages and disadvantages of bonding for all types of capital projects undertaken by all state agencies.
    5. Monitor the debt of the state or a state agency.
  3. Division of project restricted. A capital project shall not be divided into smaller projects in such a manner as to thwart the intent of this section to provide for the evaluation of a capital project whose cost cumulatively equals or exceeds two hundred fifty thousand dollars. 

89 Acts, ch 298, §4; 2008 Acts, ch 1031, §74; 2024 Acts, ch 1185, §2 Referred to in §2.47A, 8.5 Subsection 1, paragraph a amended