preliminary summary of the governor’s budget ... - iowa · an fy 2021 general fund revenue...

FY 2020 and FY 2021

PRELIMINARY SUMMARY OF THE GOVERNOR’S BUDGET RECOMMENDATIONS

FISCAL SERVICES DIVISION

JANUARY 15, 2019

Preliminary Summary of the Governor’s Budget Recommendations | LSA – Fiscal Services Division

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Analysis of Governor’s Budget

Document Notes

The Fiscal Services Division of the Legislative Services Agency (LSA) obtained information from the I/3 Budget System and from the Department of Management (DOM) to compile this document. This document reflects information received on January 12, 2019.

This preliminary document is intended to be a brief summary of the Governor’s budget recommendations for FY 2020 and FY 2021. The document also includes information on the Governor’s recommended supplemental appropriations for FY 2019. A more detailed summary document analyzing the Governor’s recommendations will be available from the Fiscal Services Division of the LSA on Thursday, January 17, 2019. This document includes the following:

• Budget Overview

• Appendix A – Acronyms

• Appendix B – Appropriations Tracking

• General Fund Tracking

• Other Funds Tracking

• Appendix C – Other Funds Balance Sheets

• Environment First Fund (EFF)

• Rebuild Iowa Infrastructure Fund (RIIF)

• Technology Reinvestment Fund (TRF)

• Skilled Worker and Job Creation Fund (SWJCF)

Holly M. Lyons, Fiscal Services Division Director

[email protected] Phone: 515.281.5279

or

Jennifer Acton, Division Administrator [email protected]

Phone: 515.281.7846 or

Dave Reynolds, Division Editor/Supervisor [email protected]

Phone: 515.281.6934

Document Notes | LSA – Fiscal Services Division

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mailto:[email protected]



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Fiscal Staff: Dave Reynolds Preliminary Analysis of Governor’s Budget

Budget Overview

Summary of the Governor’s General Fund

Budget Recommendations The Governor’s budget is based on the December 13, 2018, Revenue Estimating Conference (REC) estimates. The REC establishes estimates for net General Fund receipts, including transfers, for the fiscal year currently in progress and for the fiscal year that begins the following July 1. At the December meeting, the REC revised the estimate for FY 2019 and established the official estimate for FY 2020. The Governor has submitted a two-year budget for FY 2020 and FY 2021. The Governor is also recommending revisions to the FY 2019 budget currently in progress. For budgeting purposes, the Governor makes an assumption for base revenue growth in FY 2021, as the REC has not yet established an FY 2021 General Fund revenue estimate.

FY 2019 Budget Recommendations The Governor’s revised FY 2019 General Fund budget includes total resources of $7.800 billion (Table 1). This includes the December REC estimate of $7.729 billion (estimated growth rate of 4.7%) and a carryforward balance from FY 2018 of $71.0 million. The Governor is also recommending supplemental appropriations for FY 2019 totaling $144.5 million for five State programs (Table 3). The Governor’s revised FY 2019 budget leaves an estimated surplus of $185.5 million.

FY 2020 Budget Recommendations The Governor’s FY 2020 budget includes total General Fund resources of $7.959 billion (Table 1). This includes the December REC estimate of $7.868 billion (estimated growth rate of 1.8%), net revenue adjustment of negative $2.3 million, and $93.3 million in surplus carryforward dollars. The Expenditure Limitation under the Governor’s proposed budget totals $7.881 billion. The Governor is recommending General Fund appropriations totaling $7.659 billion, which is $222.2 million below the Expenditure Limitation. The Governor’s FY 2020 General Fund appropriations budget represents an increase of $39.2 million (0.5%) compared to the Governor’s revised FY 2019 appropriations recommendations. The Governor’s FY 2020 budget results in an estimated surplus of $305.9 million.

FY 2021 Budget Recommendations

The Governor’s FY 2021 budget includes total General Fund resources of $8.353 billion (Table 1). This includes a base revenue estimate of $8.078 billion, a revenue adjustment of negative $3.9 million, and $279.3 million in surplus carryforward dollars. The Governor’s base revenue estimate assumes an increase of 2.7% ($209.5 million) compared to the FY 2020 REC estimate. The REC has not yet established an estimate for General Fund revenues for FY 2021.

The Expenditure Limitation under the Governor’s proposed FY 2021 budget totals $8.273 billion. The Governor is recommending appropriations totaling $7.841 billion, which is $431.6 million below the Expenditure Limitation. The FY 2021 General Fund appropriations recommendation represents an increase of $182.4 million (2.4%) compared to the Governor’s FY 2020 funding level. The Governor’s FY 2021 budget results in an estimated surplus of $517.4 million.

Budget Overview | LSA – Fiscal Services Division

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Budget Overview

Governor’s Revenue Adjustments The Governor’s budget includes General Fund revenue adjustments of negative $2.3 million for FY 2020 and negative $3.9 million for FY 2021 (Table 2). The Governor is recommending modifications to the existing Workforce Housing Tax Credit. The recommendation includes increasing the overall tax credit caps for the Program and a rural set-aside allocation. The Governor is also recommending a change that would make tax credit awards under the Program competitive.

Actual Revised Gov Rec Gov RecFY 2018 FY 2019 FY 2020 FY 2021

Funds AvailableNet Receipts 7,383.9$ 7,728.6$ 7,868.4$ 8,077.9$ Revenue Adjustments 0.0 0.0 - 2.3 - 3.9Surplus Carryforward 0.0 71.0 93.3 279.3

Total Funds Available 7,383.9$ 7,799.6$ 7,959.4$ 8,353.3$

Expenditure Limitation 7,880.7$ 8,272.5$

Estimated Appropriations and ExpendituresAppropriations 7,268.6$ 7,480.2$ 7,658.5$ 7,840.9$ Adjustments to Standings 15.8 - 5.4 0.0 0.0Supplemental/Deappropriations - 23.3 144.5 0.0 0.0

Total Appropriations 7,261.1$ 7,619.3$ 7,658.5$ 7,840.9$

Reversions - 4.5 - 5.2 - 5.0 - 5.0

Net Appropriations 7,256.6$ 7,614.1$ 7,653.5$ 7,835.9$

Ending Balance – Surplus 127.3$ 185.5$ 305.9$ 517.4$

Note: Numbers may not equal totals due to rounding.

Projected Condition of the General Fund BudgetTable 1

(In Millions)

Gov Rec Gov RecFY 2020 FY 2021

Expansion of Workforce Housing Tax Credit - 2.3$ - 3.9$

Total Revenue Adjustments - 2.3$ - 3.9$

Table 2General Fund Revenue Adjustments

(In Millions)


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Budget Overview

Governor’s FY 2019 Supplemental Appropriations The Governor is recommending supplemental appropriations totaling $144.5 million for five State programs for FY 2019 (Table 3).

Human Services — Medical Assistance (Medicaid): The Governor is recommending a supplemental appropriation of $141.1 million for FY 2019. This is $2.4 million below the Medicaid Forecasting Group’s estimated need. The reduction in funding compared to the estimated need is due to adjusted rates for the managed care organizations (MCOs) as the MCOs shift from a fiscal year to a calendar year contract beginning January 1, 2019. The major factors causing the need for a supplemental appropriation include the increase in capitation rates for the MCOs, a number of one-time payments related to the MCOs, and reductions in revenue from the Health Care Trust Fund.

State Public Defender — Indigent Defense: The Governor is recommending a supplemental appropriation of $2.5 million to fund a projected shortfall in FY 2019. The State Public Defender estimates these funds will be necessary to fulfill all claims to the Indigent Defense Fund for FY 2019.

Administrative Services — Utilities: The Governor is recommending a supplemental appropriation of $0.5 million to the Department of Administrative Services for FY 2019 utility costs. The funds are needed due to the unpredictability of utility rates and usage from year to year. The Department reported that while utility consumption has decreased, utility rates continue to rise, resulting in the need for additional appropriations.

Iowa Law Enforcement Academy (ILEA) — Relocation Expenses: The Governor is recommending a supplemental appropriation of $0.3 million for relocation expenses of ILEA staff and students due to recent damage to the current facility from flooding and elevated carbon monoxide levels.

Iowa Public Television (IPTV) — Operations: The Governor is recommending a supplemental appropriation of $0.1 million to restore a full 24-hour broadcast schedule. Since 2010, IPTV has powered down equipment at midnight and resumed broadcasting at 5:00 a.m. to save on utility expenses. The intention is to restore overnight service in order to reduce equipment maintenance and replacement costs that result from shutting down and powering up transmitters daily.

FY 2019

Human Services – Medical Assistance 141.1$ State Public Defender – Indigent Defense 2.5Administrative Services – Utilities 0.5ILEA – Relocation Expenses 0.3Iowa Public Television – Operations 0.1

Total Increase 144.5$

Table 3Governor's RecommendationsSupplemental Appropriations

(In Millions)


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Budget Overview

Governor’s Significant General Fund Appropriations Changes Table 4 shows the major changes included in the Governor’s FY 2020 and FY 2021 appropriations recommendations. The changes are summarized below.

State School Aid: The Governor is recommending an estimated General Fund appropriation of $3.297 billion for State aid to schools in FY 2020, an increase of $89.6 million compared to FY 2019. This amount is intended to reflect a supplemental State aid percent of growth rate of 2.30% and a $15.0 million reduction to the Area Education Agencies (AEAs), which is in addition to the statutory reduction of $7.5 million specified in the Iowa Code. The amount also reflects an adjustment to the Property Tax Replacement Payment (PTRP) funding per student, which has been increased from $92 to $111. For FY 2021, the Governor is recommending an estimated General Fund appropriation of $3.377 billion for State aid to schools, an increase of $79.9 million compared to FY 2020. This amount is intended to reflect a supplemental State aid percent of growth rate of 2.30%, with a continued additional $15.0 million reduction to the AEAs beyond the statutory reduction, and the extension of PTRP.

Medicaid: The Governor is recommending a General Fund increase of $72.1 million for FY 2020 compared to the FY 2019 appropriation prior to applying the Governor’s recommended supplemental appropriation. The increase funds Medicaid at $7.7 million below the Medicaid Forecasting Group’s estimated need. The reduction in funding compared to the estimated need is due to adjusted rates for the MCOs as the MCOs shift from a fiscal year to a calendar year contract beginning January 1, 2019. The estimated need also includes $8.5 million for nursing facility rebasing and $1.2 million to address the waiting list for the Children’s Mental Health Home and Community-Based Services Waiver. For FY 2021, the Governor is recommending an additional $46.3 million over the FY 2020 recommendation. This is because the recommendation for FY 2020 reflects a half-year adjustment in capitation rates, while FY 2021 does not reflect any changes in capitation rates for the MCOs.

Technology Reinvestment Fund: The Governor is recommending the restoration of the $17.5 million General Fund standing appropriation to the Technology Reinvestment Fund for FY 2020 and FY 2021. In prior years, the General Fund standing appropriation of $17.5 million has been suspended and the Technology Reinvestment Fund has received appropriations from the Rebuild Iowa Infrastructure Fund.

FY 2020 vs FY 2021 vsFY 2019 FY 2020

State School Aid 89.6$ 79.9$ Medicaid1 72.1 46.3Technology Reinvestment Fund 17.5 0.0Future Ready Iowa 17.2 10.5Children's Health Insurance 12.3 18.9Broadband Grants 10.0 0.0Regents Institutions 21.9 12.2Other -57.0 14.6

Total Increase 183.6$ 182.4$

Governor's RecommendationsSignificant General Fund Changes

(In Millions)

Table 4

1 The FY 2020 increase is compared to the FY 2019 Medicaid appropriation prior to consideration of the Governor's recommended supplemental appropriation.


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Budget Overview

Future Ready Iowa: The Governor is recommending appropriations of $17.2 million for FY 2020 and $27.7 million for FY 2021 to establish the Future Ready Iowa Last-Dollar Scholarship Program. The scholarship will provide assistance to students pursuing a postsecondary credential up to an associate’s degree in a high-demand occupation at a community college or private postsecondary institution in Iowa.

Children’s Health Insurance: The Governor is recommending a net increase of $12.3 million in FY 2020 and $18.9 million in FY 2021 for the State Children’s Health Insurance Program. The increase is mainly due to the phasedown of the enhanced Federal Medical Assistance Percentage (FMAP) rate received under the federal Affordable Care Act, from 23.0% to 11.5% in FY 2020 to 0.0% in FY 2021. Other changes include an adjustment to the regular FMAP rate, as well as increases for enrollment, administrative expenses, and the federal health insurer fee.

Broadband Grants: The Governor is recommending an annual $10.0 million appropriation from the General Fund for broadband grants in FY 2020 and in FY 2021 as part of the Governor’s Empower Rural Iowa Initiative. In FY 2019, an appropriation of $1.3 million was provided from the Rebuild Iowa Infrastructure Fund for broadband grants.

Regents Institutions: The Governor is recommending a total increase of $21.9 million for FY 2020 and $12.2 million for FY 2021 for the Board of Regents. The majority of the appropriation increase will be used as follows:

• To provide a 3.3% General Aid increase ($7.0 million for FY 2020) for the University of Iowa. • To provide a 4.1% General Aid increase ($7.0 million for FY 2020) for Iowa State University. • To provide a 4.2% General Aid increase ($4.0 million for FY 2020) for the University of Northern Iowa. • To provide an increase of $1.0 million for the Governor’s STEM Advisory Council to increase K-12

student interest and achievement in science, technology, engineering, and mathematics.


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Budget Overview

Governor’s Recommendations: Cash Reserve Fund and Economic Emergency Fund

The State reserve funds are comprised of the Cash Reserve Fund and the Economic Emergency Fund. The two funds receive moneys from the General Fund surplus. The reserve funds are available to the State to be used for emergency purposes. The reserve funds may also be used for cash flow purposes for State expenditures, enabling the General Fund to maintain a positive cash balance throughout the fiscal year. This reduces the need for the State to borrow funds on a short-term basis for cash flow purposes.

The reserve funds are established in Iowa Code sections 8.55 and 8.56. These Iowa Code sections set maximum limits on the total amount that can accumulate in each of the funds. Together, the combined balances cannot exceed 10.0% of the State’s adjusted revenue estimate in a given fiscal year.

The Governor’s FY 2020 and FY 2021 budget recommendations include combined reserve fund balances of $786.8 million and $807.5 million, respectively. The combined balance for each fiscal year equals the 10.0% statutory maximum requirements (Chart 1 and Table 5).


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https://www.legis.iowa.gov/DOCS/ACO/IC/LINC/Section.8.55.pdf

https://www.legis.iowa.gov/DOCS/ACO/IC/LINC/Section.8.56.pdf

Budget Overview

Actual Estimated Gov Rec Gov RecCash Reserve Fund FY 2018 FY 2019 FY 2020 FY 2021

Funds AvailableBalance Brought Forward 422.4$ 442.4$ 571.6$ 590.0$ General Fund Transfer from Surplus 0.0 127.3 185.5 305.9Special General Fund Appropriation 20.0 113.1 0.0 0.0

Total Funds Available 442.4$ 682.8$ 757.1$ 895.9$

Transfer to Economic Emergency Fund 0.0 -111.2 -167.1 -290.3

Balance 442.4$ 571.6$ 590.0$ 605.6$

Maximum 7.5% 552.8$ 571.6$ 590.0$ 605.6$

Economic Emergency FundFunds Available

Balance Brought Forward 182.9$ 177.9$ 190.5$ 196.7$ Excess from Cash Reserve 0.0 111.2 167.1 290.3Executive Council − Performance of Duty -18.0 -14.2 -7.6 -5.8Transfers to and from the General Fund 13.0 0.0 0.0 0.0


Excess Surplus 0.0$ - 84.4$ - 153.3$ - 279.3$

Balance 177.9$ 190.5$ 196.7$ 201.9$

Maximum 2.5% 184.3$ 190.5$ 196.7$ 201.9$

Distribution of Excess SurplusTransfer to General Fund 0.0$ 71.0$ 93.3$ 279.3$ Transfer to Taxpayer Relief Fund 0.0 13.4 60.0 0.0

Total 0.0$ 84.4$ 153.3$ 279.3$

Combined Reserve Fund BalancesCash Reserve Fund 442.4$ 571.6$ 590.0$ 605.6$ Economic Emergency Fund 177.9 190.5 196.7 201.9

Total 620.3$ 762.1$ 786.7$ 807.5$

Table 5State of Iowa Reserve Funds

(In Millions)


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Budget Overview

The maximum balance for each fund is recalculated annually and therefore will change from year to year. The balances in the reserve funds have fluctuated over the last 10 years. During the budget years that were negatively affected by economic recessions, the reserve funds have been used to offset General Fund appropriation reductions. This is illustrated in Chart 2, which compares the combined reserve fund balances to the statutory maximums since FY 2009.


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Budget Overview

Taxpayer Relief Fund Senate File 2417 (Income and Sales Tax Modification Act) was enacted during the 2018 Legislative Session and made various changes to the Taxpayers Trust Fund and related statutes. The Act changed the name of the Fund to the Taxpayer Relief Fund and repealed the Taxpayers Trust Fund Tax Credit and the Taxpayers Trust Fund Tax Credit Fund. The Act also removed a $60.0 million cap on funds that can be annually transferred from the General Fund surplus dollars to the Taxpayer Relief Fund. This latter provision takes effect on July 1, 2020 (FY 2021).

The amount that the Taxpayer Relief Fund can receive in a given fiscal year is currently limited to $60.0 million, or the difference between the actual net General Fund revenue for the preceding fiscal year and the adjusted revenue estimate used in establishing the budget for that fiscal year, whichever is less.

The statutory criteria associated with the transfer requirements will require $13.4 million to be transferred from the General Fund surplus dollars to the Taxpayer Relief Fund in FY 2019 and an estimated $60.0 million in FY 2020 (Table 6). The estimated balance in the Taxpayer Relief Fund for FY 2020 and FY 2021 is $73.4 million. Iowa Code section 8.57E, as amended by SF 2417, requires the moneys in the Taxpayer Relief Fund to only be used for tax relief pursuant to an appropriation by the General Assembly.

Actual Estimated Estimated Estimated FY 2018 FY 2019 FY 2020 FY 2021

Funds AvailableBalance Brought Forward 8.3$ 8.4$ 13.4$ 73.4$ General Fund Surplus Transfer 0.0 13.4 60.0 0.0Interest 0.1 0.0 0.0 0.0


ExpendituresTransfer to the General Fund 0.0$ - 8.4$ 0.0$ 0.0$

Balance 8.4$ 13.4$ 73.4$ 73.4$

Table 6Taxpayer Relief Fund

(In Millions)


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https://www.legis.iowa.gov/legislation/BillBook?ga=87&ba=SF2417

https://www.legis.iowa.gov/docs/code/8.57E.pdf

https://www.legis.iowa.gov/legislation/BillBook?ga=87&ba=SF2417

Budget Overview

State Tax Credit Expected Claims Another factor influencing General Fund revenues is tax credits claimed against personal income and corporate income. The Department of Revenue updates the estimated claims data three times per year to correspond with the REC meetings. The Department publishes information on State tax credits in the Tax Credits Contingent Liabilities Report. The estimates include claims for numerous tax credits available to tax filers. In some cases, any person or business meeting the eligibility criteria can claim a credit. When there is a “cap” on the credit, there is a maximum amount that may be claimed either in one year or over a period of years.

Table 7 summarizes the estimated tax credits that the Department assumes will be claimed against State taxes from FY 2019 through FY 2021. According to the Department’s Tax Credits Contingent Liabilities Report, the estimated expected claims data is based largely on data collected from the IA 148 Tax Credits Schedule.

Actual Est. Est. Est.Tax Credit Program FY 2018 FY 2019 FY 2020 FY 2021

Capped ProgramsHistoric Preservation/Cultural/Entertainment Tax Credit 60.5$ 60.9$ 64.1$ 48.5$ High Quality Jobs Program 37.5 53.4 47.0 50.7 Workforce Housing Tax Incentive Program 9.0 17.9 18.7 17.5 School Tuition Organization Tax Credit 11.4 11.5 12.2 12.4 Enterprise Zone Program – Housing Component 8.0 10.0 3.7 1.7 All Other Programs 35.0 45.6 42.1 45.3 Total Capped Programs 161.3$ 199.2$ 187.9$ 176.2$

Uncapped ProgramsEarned Income Tax Credit 69.6$ 70.3$ 71.6$ 72.8$ Research Activities Tax Credit 68.1 61.9 61.6 63.8 Iowa Industrial New Jobs Training Program (260E) 37.1 43.7 42.8 43.5 Biodiesel Blended Fuel Tax Credit 17.4 19.6 22.2 22.6 Tuition and Textbook Tax Credit 14.9 14.8 14.9 15.0 All Other Programs 22.7 29.8 25.7 30.7 Total Uncapped Programs 229.9$ 240.2$ 238.9$ 248.4$

Tax Credit Program Total 391.2$ 439.4$ 426.8$ 424.6$

Notes:

State Tax Credit Expected Claims(In Millions)

These estimates are based on the Tax Credit Expected Claims Projection published by the Department of Revenue in December 2018 in the Tax Credits Contingent Liabilities Report. The table above reflects the tax credits that are likely to be claimed in a given f iscal year based on the previous year.

The numbers may not equal totals due to rounding.

Table 7


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https://tax.iowa.gov/report/Contingent-Liabilities

Budget Overview

From FY 2009 to FY 2018, claimed tax credits have increased from $306.2 million to $391.2 million. This represents an increase of $85.0 million and equates to an average annual increase of 2.8%. According to the Department of Revenue, tax credit claims are projected to increase to $439.4 million (12.3%) in FY 2019, then decrease by 2.9% in FY 2020 to $426.8 million and 0.5% in FY 2021 to $424.6 million (Chart 3).


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Budget Overview

Summary of the Governor’s Appropriations Recommendations

The Governor is recommending General Fund appropriations totaling $7.659 billion for FY 2020 (Table 8). This is an increase of $183.6 million (2.5%) compared the FY 2019 estimated appropriations that were enacted during the 2018 Legislative Session. For FY 2019, the Governor is recommending $144.5 million in supplemental appropriations. The Governor’s FY 2020 recommendation represents an increase of $39.1 million (0.5%) when compared to the Governor’s adjusted FY 2019 budget. The Governor is also recommending appropriations of $7.841 million for FY 2021, which represents an increase of $182.4 million (2.4%) compared to the FY 2020 recommendation.

The Governor is recommending appropriations from other funding sources totaling $1.173 billion for FY 2020, an increase of $41.8 million (3.7%) compared to estimated FY 2019 (Table 9). The Governor is also recommending appropriations of $1.147 billion for FY 2021, which represents a decrease of $25.5 million (2.2%) compared to the FY 2020 recommendation.

Actual Estimated Gov Rec Gov FY 20 vs Gov Rec Gov FY 21 vs

FY 2018 FY 2019 FY 2020 Est FY 19 FY 2021 Gov FY 20Administration and Regulation 47.0$ 48.0$ 62.1$ 14.1$ 62.2$ 0.2$ Agriculture and Natural Resources 38.5 39.4 46.7 7.3 46.7 0.0 Economic Development 38.1 40.2 44.4 4.2 45.2 0.8 Education 895.9 912.6 963.3 50.7 992.2 28.9 Health and Human Services 1,761.2 1,821.8 1,920.9 99.1 1,987.0 66.1 Justice System 733.8 748.7 760.8 12.0 765.2 4.5 Unassigned Standings 3,746.5 3,864.2 3,860.4 -3.8 3,942.4 81.9

Subtotal 7,261.1$ 7,474.9$ 7,658.5$ 183.6$ 7,840.9$ 182.4$

Governor's FY 2019 Net Adjustment 0.0$ 144.5$ 0.0$ -144.5$ 0.0$ 0.0$

Grand Total 7,261.1$ 7,619.4$ 7,658.5$ 39.1$ 7,840.9$ 182.4$ Note: Numbers may not equal totals due to rounding.

Table 8General Fund Recommendations

(In Millions)

Actual Estimated Gov Rec Gov FY 20 vs Gov Rec Gov FY 21 vs

FY 2018 FY 2019 FY 2020 Est FY 19 FY 2021 Gov FY 20Administration and Regulation 55.0$ 55.3$ 55.4$ 0.1$ 55.4$ 0.0$ Agriculture and Natural Resources 90.8 91.0 91.0 0.0 91.0 0.0 Economic Development 24.5 32.8 32.8 0.0 32.8 0.0 Education 40.3 40.3 40.3 0.0 40.3 0.0 Health and Human Services 294.0 289.7 306.2 16.5 304.7 -1.5 Justice System 18.0 17.7 17.7 0.0 17.7 0.0 Transportation, Infrastructure, and Capitals 536.5 532.7 578.9 46.2 556.7 -22.2 Unassigned Standings 71.0 71.6 50.6 -21.0 48.8 -1.8

Grand Total 1,130.1$ 1,131.1$ 1,172.8$ 41.8$ 1,147.3$ -25.5$ Note: Numbers may not equal totals due to rounding.

(In Millions)Other Funds Recommendations

Table 9


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Budget Overview

Trends — General Fund Resources Total General Fund resources include net General Fund receipts and the revenues carried forward from the previous year’s surplus. The net receipts are comprised of annual tax revenue (net of refunds) as well as other revenues credited and transferred to the General Fund by law. The surplus carryforward occurs if there is sufficient revenue from the previous year’s surplus to fill up the State’s reserve funds to the statutory level and to meet other reserve fund obligations, with the excess surplus revenue being transferred to the Taxpayer Relief Fund and/or General Fund.

From FY 2009 to FY 2018, net General Fund receipts increased by $1.450 billion, equating to an average annual increase of 2.5%.

The REC is projecting net General Fund receipts to increase by $344.7 million (4.7%) in FY 2019 and $139.8 million (1.8%) in FY 2020, with the majority of the projected revenue growth from personal income taxes.

For FY 2019, the total available General Fund resources in the Governor’s budget total $7.800 billion. This represents an increase of $415.7 million (5.6%) compared to FY 2018. For FY 2020, the Governor’s budget includes total resources of $7.959 billion, an increase of $159.8 million (2.0%) compared to the Governor’s revised FY 2019 budget. The Governor’s FY 2021 budget includes total resources of $8.353 billion, an increase of $393.9 million (4.9%) compared to the Governor’s FY 2020 budget (Chart 4).


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Budget Overview

Trends — General Fund Appropriations Chart 5 shows FY 2018 General Fund appropriations divided into six budget categories in order to provide an overall understanding of General Fund expenditures. Chart 6 provides an historical perspective for each of the categories back to FY 2009. In FY 2018, State School Aid and Medicaid comprised 61.5% of all General Fund appropriations. These two appropriations have made up a steadily increasing proportion of total General Fund spending over the past 10 years. In FY 2009, appropriations for State School Aid and Medicaid comprised 53.6% of all General Fund appropriations.

Another area of the budget that has grown considerably is the appropriations for Property Tax Replacement. From FY 2005 to FY 2011, appropriations for Property Tax Replacement were funded from non-General Fund sources. The funding for these programs was moved back to the General Fund in FY 2012 and totaled $145.5 million. In FY 2018, these appropriations had increased to $476.6 million (6.6% of total appropriations), largely due to the enactment of SF 295 (Commercial Property Tax Act) in 2013. The legislation phased in reductions to Iowa’s commercial and industrial property taxes over a four-year period (FY 2015 to FY 2018) and created two standing General Fund appropriations designed to reimburse local governments for the reduced property tax revenue.

The remaining areas that comprise 31.9% of the General Fund appropriation budget (Higher Education, Corrections, and Other) have experienced a combined appropriations decrease of $443.0 million (16.0%) from FY 2009 to FY 2018. This represents an average annual decrease of 1.6%.


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https://www.legis.iowa.gov/legislation/BillBook?ga=85&ba=SF%20295

Budget Overview

The area of the General Fund budget experiencing the fastest rate of growth is Medicaid, which annually comprises approximately 18.0% of the total General Fund budget. From FY 2009 to FY 2018, the General Fund appropriation for Medicaid increased by $522.7 million, representing an average annual increase of 6.0% over the 10-year period. For FY 2019, the Governor is recommending a supplemental appropriation of $141.1 million to fully fund the projected need for the Program at an estimated $1.479 billion. The Governor’s recommended funding level for FY 2019 totals $1.479 billion and represents an increase of $195.9 million (15.3%) compared to FY 2018. For FY 2020, the Governor is recommending a Medicaid appropriation of $1.410 billion which is a reduction of $69.0 million compared to the Governor’s revised FY 2019 funding level. The reduction is due to changes in the FMAP rate and one-time expenditures that are included in the FY 2019 appropriation.

State School Aid comprises the largest portion of the General Fund budget at nearly 44.0%, and therefore it has accounted for the largest dollar increase from FY 2009 to FY 2018. State School Aid increased by a total of $746.3 million from FY 2009 to FY 2018, representing an average annual increase of 3.0%. The Supplemental State Aid growth rate for FY 2019 was set at 1.0%, resulting in an estimated appropriations increase of $28.0 million (0.9%) compared to FY 2018.

For FY 2020, the Governor is recommending an increase of $89.6 million for State School Aid, which represents a Supplemental State Aid growth rate of 2.30% and includes an additional $15.0 million reduction to AEAs. The Governor is also recommending an additional increase for State School Aid of $79.9 million in FY 2021.

Under the Governor’s FY 2020 budget recommendation, the appropriations for State School Aid and Medicaid make up a combined 61.5% of the total recommended appropriations.


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Budget Overview

LSA Staff Contact: Dave Reynolds (515.281.6934) [email protected] Jennifer Acton (515.281.7846) [email protected]


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Fiscal Staff: Dave Reynolds Preliminary Analysis of Governor’s Budget

Appendix A – Acronyms

COMMON ACRONYMS USED IN THE APPROPRIATIONS TABLES (TRACKING)

ACE Accelerated Career Education DOM Department of ManagementACRF Address Confidentiality Revolving Fund DOT Department of TransportationADA Americans with Disabilities Act DPS Department of Public SafetyAEA Area Education Agency ECI Early Childhood IowaAG Office of the Attorney General EEF Economic Emergency FundAMOS A Mid-Iowa Organizing Strategy EFF Environment First FundBOR Board of Regents EMS Emergency Management ServicesCBC Community-Based Corrections ESEA Elementary and Secondary Education ActCCUSO Civil Commitment Unit for Sexual Offenders FaDSS Family Development & Self-Sufficiency ProgramCEF County Endowment Fund GEF Gaming Enforcement Revolving FundCHIP Childrens Health Insurance Program GF General FundCJIS Criminal Justice Information System GRF Gaming Regulatory Revolving FundCMRF Commerce Revolving Fund GWF Groundwater Protection FundCOG Council of Governments HCTA Health Care Transformation AccountCRF Cash Reserve Fund HCTF Health Care Trust FundDAS Department of Administrative Services HHCAT Hospital Health Care Access Trust FundDCA Department of Cultural Affairs HVAC Heating, Ventilation and Air ConditioningDCI Division of Criminal Investigation I/3 Integrated Information for Iowa SystemDHS Department of Human Services ICN Iowa Communications NetworkDIA Department of Inspections and Appeals ILEA Iowa Law Enforcement AcademyDMU Des Moines University IPERS Iowa Public Employees' Retirement SystemDNR Department of Natural Resources IPR Iowa Public RadioDOC Department of Corrections IPTV Iowa Public Television

Appendix A – Acronyms | LSA – Fiscal Services Division

19

Appendix A – Acronyms

ISD Iowa School for the Deaf RIIF Rebuild Iowa Infrastructure FundISP Iowa State Patrol RUTF Road Use Tax FundISU Iowa State University SBRF State Bond Repayment FundIT Information Technology SPOC State Police Officers CouncilLTC Long-Term Care SRG School Ready GrantsMFF Medicaid Fraud Fund STEM Science, Technology, Engineering, and MathematicsMH Mental Health SWJCF Skilled Worker and Job Creation FundMHI Mental Health Institute TANF Temporary Assistance for Needy FamiliesMVD Motor Vehicle Division TraCS/MACH Traffic and Criminal Software/Mobile MVFT Motor Vehicle Fuel Tax Architecture for Communications HandlingNAEP National Assessment of Educational Progress TRF Technology Reinvestment FundNCES National Center for Education Statistics UI University of IowaPACE Pathways for Academic Career and Employment UIHC University of Iowa Hospitals and ClinicsPORS Peace Officers' Retirement System UNI University of Northern IowaPRF Primary Road Fund UST Underground Storage Tank FundPSA Pharmaceutical Settlement Account WDF Workforce Development FundQATF Quality Assurance Trust Fund WGTF Wine Gallonage Tax FundREAP Resource Enhancement and Protection YMCA Young Men's Christian AssociationRFIF Renewable Fuel Infrastructure Fund

Appendix A – Acronyms | LSA – Fiscal Services Division

20

Fiscal Staff: Dave Reynolds and Jennifer Acton

Preliminary Analysis of Governor’s Budget

Appendix B – Tracking

This Appendix contains tracking for the following:

• General Fund

• Other Funds

The Legislative Services Agency publishes Budget Unit Briefs that discuss the purpose of particular appropriations and programs. If a publication is available, it has been hyperlinked in the title of the appropriation.

Appendix B – Tracking | LSA – Fiscal Services Division

21

Summary DataGeneral Fund

Actual Estimated Gov Rec Gov Rec FY 20 Gov Rec Yr2 Gov Rec FY 21FY 2018 FY 2019 FY 2020 vs Est FY 19 FY 2021 vs Gov Rec FY 20

(1) (2) (3) (4) (5) (6)

Administration and Regulation 47,014,024$ 48,009,914$ 62,073,965$ 14,064,051$ 62,230,450$ 156,485$

Agriculture and Natural Resources 38,532,522 39,357,522 46,682,522 7,325,000 46,682,522 0

Economic Development 38,116,345 40,216,345 44,378,345 4,162,000 45,178,345 800,000

Education 895,937,445 912,575,487 963,275,618 50,700,131 992,212,118 28,936,500

Health and Human Services 1,761,239,648 1,821,769,375 1,920,888,698 99,119,323 1,986,993,122 66,104,424

Justice System 733,771,397 748,746,654 760,770,901 12,024,247 765,228,373 4,457,472

Unassigned Standings 3,746,466,804 3,864,188,258 3,860,410,443 -3,777,815 3,942,353,687 81,943,244

Grand Total 7,261,078,185$ 7,474,863,555$ 7,658,480,492$ 183,616,937$ 7,840,878,617$ 182,398,125$

22

Administration and RegulationGeneral Fund


(1) (2) (3) (4) (5) (6)

Administrative Services, Department ofAdministrative Services

Operations 3,616,936$ 3,616,936$ 3,616,936$ 0$ 3,616,936$ 0$ Utilities 2,899,231 2,899,231 3,524,611 625,380 3,641,096 116,485 Terrace Hill Operations 386,660 386,660 418,200 31,540 418,200 0

Total Administrative Services, Department of 6,902,827$ 6,902,827$ 7,559,747$ 656,920$ 7,676,232$ 116,485$

Auditor of StateAuditor of State

Auditor of State - General Office 886,193$ 986,193$ 986,193$ 0$ 986,193$ 0$ Total Auditor of State 886,193$ 986,193$ 986,193$ 0$ 986,193$ 0$

Ethics and Campaign Disclosure Board, IowaCampaign Finance Disclosure

Ethics & Campaign Disclosure Board 547,501$ 597,501$ 666,001$ 68,500$ 666,001$ 0$ Total Ethics and Campaign Disclosure Board, Iowa 547,501$ 597,501$ 666,001$ 68,500$ 666,001$ 0$

Chief Information Officer, Office of theChief Information Officer, Office of the

Broadband Grants 0$ 0$ 10,000,000$ 10,000,000$ 10,000,000$ 0$ Total Chief Information Officer, Office of the 0$ 0$ 10,000,000$ 10,000,000$ 10,000,000$ 0$

Commerce, Department ofAlcoholic Beverages

Alcoholic Beverages Operations 996,391$ 1,019,556$ 1,019,556$ 0$ 1,019,556$ 0$ Professional Licensing and Reg.

Professional Licensing Bureau 370,263$ 370,263$ 370,263$ 0$ 370,263$ 0$ Total Commerce, Department of 1,366,654$ 1,389,819$ 1,389,819$ 0$ 1,389,819$ 0$

Governor/Lt. Governor's OfficeGovernor's Office

Governor's/Lt. Governor's Office 2,053,954$ 2,103,954$ 2,303,954$ 200,000$ 2,303,954$ 0$ Terrace Hill Quarters 92,070 92,070 140,070 48,000 140,070 0

Total Governor/Lt. Governor's Office 2,146,024$ 2,196,024$ 2,444,024$ 248,000$ 2,444,024$ 0$

23

https://www.legis.iowa.gov/docs/publications/FT/918403.pdf











(1) (2) (3) (4) (5) (6)

Drug Control Policy, Governor's Office ofOffice of Drug Control Policy

Operations 226,247$ 226,247$ 238,147$ 11,900$ 238,147$ 0$ Total Drug Control Policy, Governor's Office of 226,247$ 226,247$ 238,147$ 11,900$ 238,147$ 0$

Human Rights, Department ofHuman Rights, Dept. of

Central Administration 199,385$ 210,075$ 210,075$ 0$ 210,075$ 0$ Community Advocacy and Services 956,894 956,894 956,894 0 956,894 0 Infrastructure for Integrating Justice Data Systems 0 0 1,400,000 1,400,000 1,400,000 0 Justice Data Warehouse 0 0 157,980 157,980 157,980 0

Total Human Rights, Department of 1,156,279$ 1,166,969$ 2,724,949$ 1,557,980$ 2,724,949$ 0$

Inspections and Appeals, Department ofInspections and Appeals, Dept. of

Administration Division 511,580$ 511,580$ 511,580$ 0$ 511,580$ 0$ Administrative Hearings Division 625,827 625,827 625,827 0 625,827 0 Investigations Division 2,371,791 2,471,791 2,471,791 0 2,471,791 0 Health Facilities Division 4,684,682 4,734,682 4,734,682 0 4,734,682 0 Employment Appeal Board 38,912 38,912 38,912 0 38,912 0 Child Advocacy Board 2,470,605 2,570,605 2,570,605 0 2,570,605 0 Food and Consumer Safety 549,819 574,819 574,819 0 574,819 0

Total Inspections and Appeals, Department of 11,253,216$ 11,528,216$ 11,528,216$ 0$ 11,528,216$ 0$

Management, Department ofManagement, Dept. of

Department Operations 2,487,389$ 2,527,389$ 2,652,389$ 125,000$ 2,652,389$ 0$ Transparency Project - GF 0 0 45,000 45,000 45,000 0 Iowa Grants Management Implementation - GF 0 0 50,000 50,000 70,000 20,000 Local Government Budget and Prop. Tax Sys. Upgrade 0 0 0 0 20,000 20,000 OCIO Rate Adjustment 0 0 1,300,751 1,300,751 1,300,751 0

Total Management, Department of 2,487,389$ 2,527,389$ 4,048,140$ 1,520,751$ 4,088,140$ 40,000$

24














(1) (2) (3) (4) (5) (6)

Public Information BoardPublic Information Board

Iowa Public Information Board 323,198$ 339,343$ 339,343$ 0$ 339,343$ 0$ Total Public Information Board 323,198$ 339,343$ 339,343$ 0$ 339,343$ 0$

Revenue, Department ofRevenue, Dept. of

Printing Cigarette Stamps 53,762$ 124,652$ 124,652$ 0$ 124,652$ 0$ Operations 15,164,482 15,474,482 15,474,482 0 15,474,482 0 Tobacco Reporting Requirements 17,525 17,525 17,525 0 17,525 0

Total Revenue, Department of 15,235,769$ 15,616,659$ 15,616,659$ 0$ 15,616,659$ 0$

Secretary of State, Office of theSecretary of State

Administration and Elections 2,109,755$ 2,109,755$ 0$ -2,109,755 $ 0$ 0$ Business Services 1,355,530 1,405,530 3,515,285 2,109,755 3,515,285 0

Total Secretary of State, Office of the 3,465,285$ 3,515,285$ 3,515,285$ 0$ 3,515,285$ 0$

Treasurer of State, Office ofTreasurer of State

Treasurer - General Office 1,017,442$ 1,017,442$ 1,017,442$ 0$ 1,017,442$ 0$ Total Treasurer of State, Office of 1,017,442$ 1,017,442$ 1,017,442$ 0$ 1,017,442$ 0$

Total Administration and Regulation 47,014,024$ 48,009,914$ 62,073,965$ 14,064,051$ 62,230,450$ 156,485$

25








Agriculture and Natural ResourcesGeneral Fund


(1) (2) (3) (4) (5) (6)

Agriculture and Land Stewardship, Dept ofAgriculture and Land Stewardship

Administrative Division 17,451,888$ 18,023,339$ 18,023,339$ 0$ 18,023,339$ 0$ Milk Inspections 189,196 189,196 189,196 0 189,196 0 Local Food and Farm 75,000 75,000 75,000 0 75,000 0 Agricultural Education 25,000 25,000 25,000 0 25,000 0 Farmers with Disabilities 130,000 130,000 130,000 0 130,000 0 Water Quality Initiative 3,000,000 3,000,000 8,200,000 5,200,000 8,200,000 0 Foreign Animal Disease 100,000 250,000 500,000 250,000 500,000 0 GF - Ag Drainage Wells 0 0 1,875,000 1,875,000 1,875,000 0

Total Agriculture and Land Stewardship, Dept of 20,971,084$ 21,692,535$ 29,017,535$ 7,325,000$ 29,017,535$ 0$

Natural Resources, Department ofNatural Resources

Natural Resources Operations 11,176,438$ 11,554,987$ 11,554,987$ 0$ 11,554,987$ 0$ Floodplain Management Program 1,885,000 1,510,000 1,510,000 0 1,510,000 0 Forestry Health Management 500,000 500,000 500,000 0 500,000 0

Total Natural Resources, Department of 13,561,438$ 13,564,987$ 13,564,987$ 0$ 13,564,987$ 0$

Regents, Board ofRegents, Board of

ISU - Veterinary Diagnostic Laboratory 4,000,000$ 4,100,000$ 4,100,000$ 0$ 4,100,000$ 0$ Total Regents, Board of 4,000,000$ 4,100,000$ 4,100,000$ 0$ 4,100,000$ 0$

Total Agriculture and Natural Resources 38,532,522$ 39,357,522$ 46,682,522$ 7,325,000$ 46,682,522$ 0$

26












Economic DevelopmentGeneral Fund


(1) (2) (3) (4) (5) (6)

Cultural Affairs, Department ofCultural Affairs, Dept. of

Administration Division 168,637$ 168,637$ 168,637$ 0$ 168,637$ 0$ Community Cultural Grants 172,090 172,090 172,090 0 172,090 0 Historical Division 2,977,797 3,027,797 3,027,797 0 3,027,797 0 Historic Sites 426,398 426,398 426,398 0 426,398 0 Arts Division 1,192,188 1,217,188 1,217,188 0 1,217,188 0 Great Places 150,000 150,000 150,000 0 150,000 0 Records Center Rent 227,243 227,243 227,243 0 227,243 0 Cultural Trust Grants 25,000 75,000 75,000 0 75,000 0 County Endowment Funding - DCA Grants 416,702 448,403 448,403 0 448,403 0

Total Cultural Affairs, Department of 5,756,055$ 5,912,756$ 5,912,756$ 0$ 5,912,756$ 0$

Economic Development AuthorityEconomic Development Authority

Economic Development Appropriation 13,242,040$ 13,413,379$ 13,413,379$ 0$ 13,413,379$ 0$ World Food Prize 400,000 400,000 400,000 0 400,000 0 Iowa Comm. Volunteer Ser. - Promise 168,201 168,201 168,201 0 168,201 0 Councils of Governments (COGs) Assistance 175,000 200,000 200,000 0 200,000 0 Registered Apprenticeship Program 0 1,000,000 1,000,000 0 1,000,000 0 Tourism Marketing - Adjusted Gross Receipts 900,000 900,000 900,000 0 900,000 0 Future Ready Iowa Mentoring Program 0 0 400,000 400,000 400,000 0 Housing Needs Assessment Grant Program 0 0 100,000 100,000 100,000 0 Rural Innovation Grants 0 0 300,000 300,000 300,000 0

Total Economic Development Authority 14,885,241$ 16,081,580$ 16,881,580$ 800,000$ 16,881,580$ 0$

Iowa Finance AuthorityIowa Finance Authority

Rent Subsidy Program 658,000$ 658,000$ 658,000$ 0$ 658,000$ 0$ Total Iowa Finance Authority 658,000$ 658,000$ 658,000$ 0$ 658,000$ 0$

Public Employment Relations BoardPublic Employment Relations

General Office 1,342,452$ 1,492,452$ 1,492,452$ 0$ 1,492,452$ 0$ Total Public Employment Relations Board 1,342,452$ 1,492,452$ 1,492,452$ 0$ 1,492,452$ 0$

27


















Economic DevelopmentGeneral Fund


(1) (2) (3) (4) (5) (6)

Workforce Development, Department ofIowa Workforce Development

Labor Services Division 3,471,252$ 3,491,252$ 3,491,252$ 0$ 3,491,252$ 0$ Workers' Compensation Division 3,259,044 3,309,044 3,321,044 12,000 3,321,044 0 Operations - Field Offices 7,848,690 7,925,650 7,925,650 0 7,925,650 0 Offender Reentry Program 287,158 337,158 387,158 50,000 387,158 0 I/3 State Accounting System 228,822 228,822 228,822 0 228,822 0 Summer Youth Intern Pilot 0 250,000 250,000 0 250,000 0 Future Ready Iowa Coordinator 0 150,000 150,000 0 150,000 0 Employee Misclassification Program 379,631 379,631 379,631 0 379,631 0 Iowa Employer Innovation Fund 0 0 1,200,000 1,200,000 2,000,000 800,000 Home Base Iowa 0 0 100,000 100,000 100,000 0

Total Workforce Development, Department of 15,474,597$ 16,071,557$ 17,433,557$ 1,362,000$ 18,233,557$ 800,000$


ISU - Biosciences Innovation Ecosystem - GF 0$ 0$ 2,000,000$ 2,000,000$ 2,000,000$ 0$ Total Regents, Board of 0$ 0$ 2,000,000$ 2,000,000$ 2,000,000$ 0$

Total Economic Development 38,116,345$ 40,216,345$ 44,378,345$ 4,162,000$ 45,178,345$ 800,000$

28









EducationGeneral Fund


(1) (2) (3) (4) (5) (6)

Blind, Department for theDepartment for the Blind

Department for the Blind 2,167,622$ 2,167,622$ 2,247,499$ 79,877$ 2,247,499$ 0$ Total Blind, Department for the 2,167,622$ 2,167,622$ 2,247,499$ 79,877$ 2,247,499$ 0$

College Student Aid CommissionCollege Student Aid Comm.

College Aid Commission 429,279$ 429,279$ 429,279$ 0$ 429,279$ 0$ DMU Health Care Prof Recruitment 400,973 400,973 400,973 0 400,973 0 National Guard Educational Assistance 3,100,000 4,700,000 4,700,000 0 4,700,000 0 All Iowa Opportunity Scholarships 2,840,854 2,840,854 2,840,854 0 2,840,854 0 Teacher Shortage Loan Forgiveness 105,828 105,828 0 -105,828 0 0 Teach Iowa Scholars 400,000 400,000 400,000 0 400,000 0 Rural Primary Care Loan Repayment 1,124,502 1,124,502 1,124,502 0 1,124,502 0 Health Care Loan Repayment Program 200,000 200,000 200,000 0 200,000 0 Tuition Grant Program - Standing 46,630,951 46,630,951 47,703,463 1,072,512 48,800,643 1,097,180 Tuition Grant - For-Profit 1,375,086 376,220 384,873 8,653 393,725 8,852 Vocational Technical Tuition Grant 1,750,185 1,750,185 1,750,185 0 1,750,185 0 Future Ready Iowa Last-Dollar Scholarship Prog. 0 0 17,200,000 17,200,000 27,700,000 10,500,000 Future Ready Iowa Grant Program 0 0 1,000,000 1,000,000 1,750,000 750,000 Future Ready Iowa Administration 0 0 130,254 130,254 130,254 0

Total College Student Aid Commission 58,357,658$ 58,958,792$ 78,264,383$ 19,305,591$ 90,620,415$ 12,356,032$

Education, Department ofEducation, Dept. of

Administration 5,949,047$ 5,949,047$ 5,949,047$ 0$ 5,949,047$ 0$ Career Technical Education Administration 598,197 598,197 598,197 0 598,197 0 Career Technical Education Secondary 2,630,134 2,630,134 2,630,134 0 2,630,134 0 State Library 2,510,063 2,530,063 2,530,063 0 2,530,063 0 State Library - Enrich Iowa 2,464,823 2,464,823 2,464,823 0 2,464,823 0 Food Service 2,176,797 2,176,797 2,176,797 0 2,176,797 0 Special Ed. Services Birth to 3 1,721,400 1,721,400 1,721,400 0 1,721,400 0 Early Head Start Projects 574,500 574,500 574,500 0 574,500 0 Early Lit - Successful Progression 7,824,782 7,824,782 7,824,782 0 7,824,782 0 Early Lit - Early Warning System 1,910,351 1,915,000 1,915,000 0 1,915,000 0 Early Lit - Iowa Reading Research Center 955,176 1,300,176 1,300,176 0 1,300,176 0 ECI General Aid (SRG) 22,108,996 22,162,799 22,162,799 0 22,162,799 0 Nonpublic Textbook Services 648,636 652,000 652,000 0 652,000 0 Student Achievement/Teacher Quality 2,915,467 2,965,467 2,965,467 0 2,965,467 0 Iowa Learning Online Initiative 0 0 500,000 500,000 500,000 0 Jobs for America's Grads 666,188 1,666,188 1,666,188 0 1,666,188 0 Statewide Education Data Warehouse - GF 0 0 600,000 600,000 600,000 0 Attendance Center/Website & Data System 249,392 250,000 250,000 0 250,000 0

29
































(1) (2) (3) (4) (5) (6)Statewide Assessment 0 2,700,000 3,000,000 300,000 3,000,000 0 Online State Job Posting System 229,175 230,000 230,000 0 230,000 0 Computer Science PD Incentive Fund 0 500,000 500,000 0 500,000 0 Midwestern Higher Education Compact 115,000 115,000 115,000 0 115,000 0 Work-Based Learning Clearinghouse 0 250,000 300,000 50,000 300,000 0 Summer Joint Enrollment Program 0 600,000 600,000 0 600,000 0 Community Colleges General Aid 200,690,889 202,690,889 207,352,779 4,661,890 212,121,893 4,769,114 Child Development 10,524,389 10,524,389 10,524,389 0 10,524,389 0 ICN Part III Leases & Maintenance Network - GF 0 0 2,727,000 2,727,000 2,727,000 0 Children's Mental Health Training 0 0 3,000,000 3,000,000 3,000,000 0

Education, Dept. of 267,463,402$ 274,991,651$ 286,830,541$ 11,838,890$ 291,599,655$ 4,769,114$ Vocational Rehabilitation

Vocational Rehabilitation 5,571,203$ 5,677,908$ 5,677,908$ 0$ 5,677,908$ 0$ Independent Living 84,823 84,823 84,823 0 84,823 0 Entrepreneurs with Disabilities Program 138,506 138,506 138,506 0 138,506 0 Independent Living Center Grant 86,457 86,457 86,457 0 86,457 0 Vocational Rehabilitation Maint. of Effort 106,705 0 0 0 0 0

Vocational Rehabilitation 5,987,694$ 5,987,694$ 5,987,694$ 0$ 5,987,694$ 0$ Iowa Public Television

Iowa Public Television 7,520,994$ 7,589,415$ 7,739,415$ 150,000$ 7,739,415$ 0$ Total Education, Department of 280,972,090$ 288,568,760$ 300,557,650$ 11,988,890$ 305,326,764$ 4,769,114$

30

















(1) (2) (3) (4) (5) (6)


Regents Board Office 775,655$ 775,655$ 775,655$ 0$ 775,655$ 0$ BOR - Regents Resource Centers 272,161 272,161 272,161 0 272,161 0 IPR - Iowa Public Radio 350,648 350,648 350,648 0 350,648 0 University of Iowa - General 211,560,793 214,710,793 221,710,793 7,000,000 226,810,141 5,099,348 UI - Oakdale Campus 2,134,120 2,134,120 2,134,120 0 2,134,120 0 UI - Hygienic Laboratory 4,297,032 4,297,032 4,297,032 0 4,297,032 0 UI - Family Practice Program 1,745,379 1,745,379 1,745,379 0 1,745,379 0 UI - Specialized Children Health Services 643,641 643,641 643,641 0 643,641 0 UI - Iowa Cancer Registry 145,476 145,476 145,476 0 145,476 0 UI - Substance Abuse Consortium 54,197 54,197 54,197 0 54,197 0 UI - Biocatalysis 706,371 706,371 706,371 0 706,371 0 UI - Primary Health Care 633,367 633,367 633,367 0 633,367 0 UI - Iowa Birth Defects Registry 37,370 37,370 37,370 0 37,370 0 UI - Iowa Nonprofit Resource Center 158,641 158,641 158,641 0 158,641 0 UI - IA Online Advanced Placement Acad. 470,293 470,293 470,293 0 470,293 0 UI - Iowa Flood Center 1,171,222 1,171,222 1,171,222 0 1,171,222 0 Iowa State University - General 167,474,125 170,624,125 177,624,125 7,000,000 181,709,480 4,085,355 ISU - Agricultural Experiment Station 29,886,877 29,886,877 29,886,877 0 29,886,877 0 ISU - Cooperative Extension 18,266,722 18,266,722 18,266,722 0 18,266,722 0 ISU - Livestock Disease Research 172,844 172,844 172,844 0 172,844 0 University of Northern Iowa - General 93,712,362 95,712,362 99,712,362 4,000,000 102,005,746 2,293,384 UNI - Recycling and Reuse Center 175,256 175,256 175,256 0 175,256 0 UNI - Governor's STEM Advisory Council 5,446,375 5,446,375 6,446,375 1,000,000 6,446,375 0 UNI - Real Estate Education Program 125,302 125,302 125,302 0 125,302 0 Iowa School for the Deaf 9,897,351 9,996,325 10,226,240 229,915 10,461,444 235,204 Ed Services for Blind & Visually Impaired 4,126,495 4,167,759 4,263,617 95,858 4,361,680 98,063

Total Regents, Board of 554,440,075$ 562,880,313$ 582,206,086$ 19,325,773$ 594,017,440$ 11,811,354$

Total Education 895,937,445$ 912,575,487$ 963,275,618$ 50,700,131$ 992,212,118$ 28,936,500$

31



























Health and Human ServicesGeneral Fund


(1) (2) (3) (4) (5) (6)

Aging, Iowa Department onAging, Dept. on

Aging Programs 10,942,924$ 11,042,924$ 11,042,924$ 0$ 11,042,924$ 0$ Office of LTC Ombudsman 1,149,821 1,149,821 1,149,821 0 1,149,821 0

Total Aging, Iowa Department on 12,092,745$ 12,192,745$ 12,192,745$ 0$ 12,192,745$ 0$

Public Health, Department ofPublic Health, Dept. of

Addictive Disorders 24,804,344$ 24,804,344$ 25,110,594$ 306,250$ 25,049,544$ -61,050 $ Healthy Children and Families 5,284,599 5,820,625 5,820,625 0 5,820,625 0 Chronic Conditions 3,546,757 4,528,109 4,228,109 -300,000 4,228,109 0 Community Capacity 2,351,879 4,970,152 4,970,152 0 4,970,152 0 Essential Public Health Services 7,660,942 7,662,464 7,962,464 300,000 7,962,464 0 Infectious Diseases 1,752,786 1,796,426 1,796,426 0 1,796,426 0 Public Protection 4,083,887 4,095,139 4,095,139 0 4,095,139 0 Resource Management 971,215 971,215 971,215 0 971,215 0 Congenital & Inherited Disorders Registry 242,066 223,521 223,521 0 223,521 0

Total Public Health, Department of 50,698,475$ 54,871,995$ 55,178,245$ 306,250$ 55,117,195$ -61,050 $

Veterans Affairs, Department ofVeterans Affairs, Dept. of

General Administration 1,115,580$ 1,150,500$ 1,225,500$ 75,000$ 1,225,500$ 0$ Home Ownership Assistance Program 2,000,000 2,000,000 2,000,000 0 2,000,000 0 Veterans County Grants 938,025 990,000 990,000 0 990,000 0

Veterans Affairs, Dept. of 4,053,605$ 4,140,500$ 4,215,500$ 75,000$ 4,215,500$ 0$ Veterans Affairs, Dept. of

Iowa Veterans Home 7,162,976$ 7,162,976$ 7,162,976$ 0$ 7,162,976$ 0$ Total Veterans Affairs, Department of 11,216,581$ 11,303,476$ 11,378,476$ 75,000$ 11,378,476$ 0$

Human Services, Department ofAssistance

Family Investment Program/PROMISE JOBS 41,167,177$ 40,365,715$ 40,365,715$ 0$ 40,365,715$ 0$ Medical Assistance 1,282,992,417 1,337,841,375 1,409,929,895 72,088,520 1,456,223,889 46,293,994 Medical Contracts 17,312,207 16,603,198 17,992,530 1,389,332 18,264,987 272,457 State Supplementary Assistance 9,872,658 10,250,873 7,812,909 -2,437,964 7,176,606 -636,303 State Children's Health Insurance 8,418,452 7,064,057 19,361,112 12,297,055 38,267,453 18,906,341 Child Care Assistance 39,343,616 40,816,931 40,816,931 0 40,816,931 0 Child and Family Services 85,880,913 84,939,774 89,078,185 4,138,411 89,078,185 0 Adoption Subsidy 40,777,910 40,445,137 40,596,007 150,870 40,752,396 156,389 Family Support Subsidy 969,282 949,282 949,282 0 949,282 0 Conners Training 33,632 33,632 33,632 0 33,632 0 Volunteers 84,686 84,686 84,686 0 84,686 0

32





























(1) (2) (3) (4) (5) (6)Child Abuse Prevention 207,437 232,570 232,570 0 232,570 0

Assistance 1,527,060,387$ 1,579,627,230$ 1,667,253,454$ 87,626,224$ 1,732,246,332$ 64,992,878$ Eldora Training School

Eldora Training School 11,350,443$ 12,762,443$ 13,920,907$ 1,158,464$ 13,965,806$ 44,899$ Cherokee

Cherokee MHI 13,870,254$ 13,870,254$ 14,216,149$ 345,895$ 14,293,758$ 77,609$ Independence

Independence MHI 17,513,621$ 17,513,621$ 19,165,110$ 1,651,489$ 19,262,041$ 96,931$ Glenwood

Glenwood Resource Center 17,887,781$ 16,858,523$ 16,048,348$ -810,175 $ 16,105,964$ 57,616$ Woodward

Woodward Resource Center 12,077,034$ 11,386,679$ 10,872,356$ -514,323 $ 10,912,712$ 40,356$ Cherokee CCUSO

Civil Commitment Unit for Sexual Offenders 9,464,747$ 10,864,747$ 12,053,093$ 1,188,346$ 12,313,977$ 260,884$ Field Operations

Child Support Recovery 12,586,635$ 14,586,635$ 14,749,697$ 163,062$ 14,943,998$ 194,301$ Field Operations 48,484,435 49,074,517 53,923,195 4,848,678 53,923,195 0

Field Operations 61,071,070$ 63,661,152$ 68,672,892$ 5,011,740$ 68,867,193$ 194,301$ General Administration

General Administration 14,033,040$ 13,833,040$ 13,833,040$ 0$ 13,833,040$ 0$ DHS Facilities 2,879,274 2,879,274 2,879,274 0 2,879,274 0 Commission of Inquiry 1,394 1,394 1,394 0 1,394 0 Nonresident Mental Illness Commitment 22,802 142,802 142,802 0 142,802 0 Corporate Technology 0 0 2,530,413 2,530,413 2,530,413 0

General Administration 16,936,510$ 16,856,510$ 19,386,923$ 2,530,413$ 19,386,923$ 0$ Total Human Services, Department of 1,687,231,847$ 1,743,401,159$ 1,841,589,232$ 98,188,073$ 1,907,354,706$ 65,765,474$

33
















(1) (2) (3) (4) (5) (6)


UIHC - Rural Psychiatry Residencies 0$ 0$ 400,000$ 400,000$ 800,000$ 400,000$ UIHC - Psychiatric Training 0 0 150,000 150,000 150,000 0

Total Regents, Board of 0$ 0$ 550,000$ 550,000$ 950,000$ 400,000$

Total Health and Human Services 1,761,239,648$ 1,821,769,375$ 1,920,888,698$ 99,119,323$ 1,986,993,122$ 66,104,424$

34

Justice SystemGeneral Fund


(1) (2) (3) (4) (5) (6)

Attorney GeneralJustice, Dept. of

General Office AG 6,392,238$ 5,911,705$ 5,911,705$ 0$ 5,911,705$ 0$ Victim Assistance Grants 5,016,708 5,016,708 5,016,708 0 5,016,708 0 Legal Services Poverty Grants 2,206,199 2,304,601 2,634,601 330,000 2,634,601 0

Total Attorney General 13,615,145$ 13,233,014$ 13,563,014$ 330,000$ 13,563,014$ 0$

Civil Rights Commission, IowaCivil Rights Commission

Civil Rights Commission 1,146,631$ 1,198,266$ 1,198,266$ 0$ 1,198,266$ 0$ Total Civil Rights Commission, Iowa 1,146,631$ 1,198,266$ 1,198,266$ 0$ 1,198,266$ 0$

Corrections, Department ofCentral Office

Corrections Administration 5,046,968$ 5,287,909$ 5,346,881$ 58,972$ 5,346,881$ 0$ County Confinement 1,575,092 1,575,092 1,082,635 -492,457 1,082,635 0 Federal Prisoners/Contractual 484,411 484,411 234,411 -250,000 234,411 0 Corrections Education 2,608,109 2,608,109 2,608,109 0 2,608,109 0 Iowa Corrections Offender Network 2,000,000 2,000,000 2,000,000 0 2,000,000 0 Mental Health/Substance Abuse 28,065 28,065 28,065 0 28,065 0 Corrections Real Estate - Capitals 19,669 46,654 0 -46,654 0 0 State Cases Court Costs 0 10,000 10,000 0 10,000 0

Central Office 11,762,314$ 12,040,240$ 11,310,101$ -730,139 $ 11,310,101$ 0$ Fort Madison

Ft. Madison Institution 40,709,469$ 41,213,841$ 41,213,841$ 0$ 41,213,841$ 0$ Anamosa

Anamosa Institution 31,874,128$ 32,414,148$ 32,414,148$ 0$ 32,414,148$ 0$ Oakdale

Oakdale Institution 59,770,579$ 61,308,427$ 61,812,427$ 504,000$ 61,812,427$ 0$ Newton

Newton Institution 27,808,195$ 28,261,220$ 28,327,158$ 65,938$ 28,327,158$ 0$ Mount Pleasant

Mount Pleasant Institution 25,296,244$ 25,676,413$ 25,676,413$ 0$ 25,676,413$ 0$ Rockwell City

Rockwell City Institution 10,364,555$ 10,521,861$ 10,521,861$ 0$ 10,521,861$ 0$ Clarinda

Clarinda Institution 24,557,503$ 24,847,950$ 24,847,950$ 0$ 24,847,950$ 0$ Mitchellville

Mitchellville Institution 22,390,362$ 23,294,090$ 23,294,090$ 0$ 23,294,090$ 0$

35























(1) (2) (3) (4) (5) (6)Fort Dodge

Fort Dodge Institution 29,392,788$ 30,067,231$ 30,067,231$ 0$ 30,067,231$ 0$ CBC District 1

CBC District I 14,653,435$ 14,944,266$ 15,069,356$ 125,090$ 15,069,356$ 0$ CBC District 2

CBC District II 11,330,642$ 11,547,739$ 11,618,090$ 70,351$ 11,618,090$ 0$ CBC District 3

CBC District III 7,103,324$ 7,247,957$ 7,318,308$ 70,351$ 7,318,308$ 0$ CBC District 4

CBC District IV 5,628,707$ 5,740,922$ 5,811,273$ 70,351$ 5,811,273$ 0$ CBC District 5

CBC District V 21,363,555$ 21,846,060$ 21,986,762$ 140,702$ 21,986,762$ 0$ CBC District 6

CBC District VI 14,580,498$ 14,839,165$ 14,839,165$ 0$ 14,839,165$ 0$ CBC District 7

CBC District VII 7,707,214$ 7,849,341$ 7,919,692$ 70,351$ 7,919,692$ 0$ CBC District 8

CBC District VIII 8,011,624$ 8,164,521$ 8,443,071$ 278,550$ 8,443,071$ 0$ Total Corrections, Department of 374,305,136$ 381,825,392$ 382,490,937$ 665,545$ 382,490,937$ 0$

36












(1) (2) (3) (4) (5) (6)


Criminal & Juvenile Justice 1,177,143$ 1,209,410$ 1,209,410$ 0$ 1,209,410$ 0$ Total Human Rights, Department of 1,177,143$ 1,209,410$ 1,209,410$ 0$ 1,209,410$ 0$

Inspections and Appeals, Department ofPublic Defender

Public Defender 25,946,202$ 26,505,299$ 26,505,299$ 0$ 26,505,299$ 0$ Indigent Defense 35,144,448 35,144,448 39,144,448 4,000,000 40,644,448 1,500,000

Total Inspections and Appeals, Department of 61,090,650$ 61,649,747$ 65,649,747$ 4,000,000$ 67,149,747$ 1,500,000$

Judicial BranchJudicial Branch

Judicial Branch 174,074,797$ 177,574,797$ 182,988,057$ 5,413,260$ 186,810,696$ 3,822,639$ Jury & Witness Fee Revolving Fund 3,100,000 3,100,000 3,100,000 0 3,100,000 0

Total Judicial Branch 177,174,797$ 180,674,797$ 186,088,057$ 5,413,260$ 189,910,696$ 3,822,639$

Law Enforcement AcademyIowa Law Enforcement Academy

Law Enforcement Academy 946,149$ 971,341$ 971,341$ 0$ 971,341$ 0$ Iowa Law Enforcement Academy Relocation Exp. 0 0 1,015,442 1,015,442 150,275 -865,167

Total Law Enforcement Academy 946,149$ 971,341$ 1,986,783$ 1,015,442$ 1,121,616$ -865,167 $

Parole, Board ofParole Board

Parole Board 1,191,731$ 1,221,374$ 1,221,374$ 0$ 1,221,374$ 0$ Total Parole, Board of 1,191,731$ 1,221,374$ 1,221,374$ 0$ 1,221,374$ 0$

Public Defense, Department ofPublic Defense, Dept. of

Public Defense, Department of 6,164,131$ 6,334,961$ 6,334,961$ 0$ 6,334,961$ 0$ Total Public Defense, Department of 6,164,131$ 6,334,961$ 6,334,961$ 0$ 6,334,961$ 0$

37











(1) (2) (3) (4) (5) (6)

Public Safety, Department ofPublic Safety, Dept. of

Public Safety Administration 4,334,703$ 4,734,703$ 4,734,703$ 0$ 4,734,703$ 0$ Public Safety DCI 14,263,083 14,663,083 14,663,083 0 14,663,083 0 DCI - Crime Lab Equipment/Training 302,345 650,000 650,000 0 650,000 0 Narcotics Enforcement 7,585,873 7,785,873 7,985,873 200,000 7,985,873 0 Public Safety Undercover Funds 109,042 209,042 209,042 0 209,042 0 Fire Marshal 4,765,056 4,965,056 4,965,056 0 4,965,056 0 Iowa State Patrol 62,126,287 63,926,287 63,926,287 0 63,926,287 0 DPS/SPOC Sick Leave Payout 279,517 279,517 279,517 0 279,517 0 Fire Fighter Training 825,520 825,520 825,520 0 825,520 0 Human Trafficking Office 150,000 150,000 150,000 0 150,000 0 Interoperable Communications Sys Board 115,661 115,661 115,661 0 115,661 0

Total Public Safety, Department of 94,857,087$ 98,304,742$ 98,504,742$ 200,000$ 98,504,742$ 0$

Homeland Security and Emergency MgmtHomeland Security & Emergency Mgmt

EMS Mass Messaging System 0$ 0$ 400,000$ 400,000$ 400,000$ 0$ Homeland Security & Emer. Mgmt. 2,102,797 2,123,610 2,123,610 0 2,123,610 0

Total Homeland Security and Emergency Mgmt 2,102,797$ 2,123,610$ 2,523,610$ 400,000$ 2,523,610$ 0$

Total Justice System 733,771,397$ 748,746,654$ 760,770,901$ 12,024,247$ 765,228,373$ 4,457,472$

38













Unassigned StandingsGeneral Fund


(1) (2) (3) (4) (5) (6)

Administrative Services, Department ofState Accounting Trust Accounts

Federal Cash Management - Standing 0$ 54,182$ 54,182$ 0$ 54,182$ 0$ Unemployment Compensation - Standing 469,374 421,655 421,655 0 421,655 0

Total Administrative Services, Department of 469,374$ 475,837$ 475,837$ 0$ 475,837$ 0$


State Foundation School Aid 3,179,552,712$ 3,207,571,601$ 3,297,135,768$ 89,564,167$ 3,377,041,762$ 79,905,994$ Nonpublic School Transportation 8,195,634 8,197,091 8,197,091 0 8,197,091 0 Sac Fox Settlement Education 95,518 95,750 95,750 0 95,750 0

Total Education, Department of 3,187,843,864$ 3,215,864,442$ 3,305,428,609$ 89,564,167$ 3,385,334,603$ 79,905,994$

Executive CouncilExecutive Council

Court Costs 416,153$ 56,455$ 56,455$ 0$ 56,455$ 0$ Public Improvements 0 9,575 9,575 0 9,575 0 Drainage Assessment 162,895 19,367 19,367 0 19,367 0

Total Executive Council 579,049$ 85,397$ 85,397$ 0$ 85,397$ 0$

Legislative BranchLegislative Branch

Legislative Branch 35,248,979$ 35,582,682$ 37,000,000$ 1,417,318$ 37,000,000$ 0$ Total Legislative Branch 35,248,979$ 35,582,682$ 37,000,000$ 1,417,318$ 37,000,000$ 0$


Technology Reinvestment Fund 0$ 0$ 17,500,000$ 17,500,000$ 17,500,000$ 0$ Appeal Board Claims 7,496,569 4,500,000 4,500,000 0 4,500,000 0 Special Olympics Fund 100,000 100,000 100,000 0 100,000 0 Economic Emergency Fund Appropriation 13,038,163 0 0 0 0 0 Cash Reserve Fund Appropriation 20,000,000 113,100,000 0 -113,100,000 0 0 Transportation Equity Fund 0 11,200,000 11,200,000 0 11,200,000 0

Total Management, Department of 40,634,732$ 128,900,000$ 33,300,000$ -95,600,000 $ 33,300,000$ 0$

39
















Unassigned StandingsGeneral Fund


(1) (2) (3) (4) (5) (6)

Public Defense, Department ofPublic Defense, Dept. of

Compensation and Expense 612,201$ 342,556$ 342,556$ 0$ 342,556$ 0$ Total Public Defense, Department of 612,201$ 342,556$ 342,556$ 0$ 342,556$ 0$


DPS - POR Unfunded Liabilities 5,000,000$ 5,000,000$ 5,000,000$ 0$ 5,000,000$ 0$ Total Public Safety, Department of 5,000,000$ 5,000,000$ 5,000,000$ 0$ 5,000,000$ 0$


Homestead Tax Credit Aid - GF 137,306,758$ 135,071,538$ 130,316,500$ -4,755,038 $ 131,500,750$ 1,184,250$ Elderly & Disabled Tax Credit 20,741,534 24,690,028 30,895,000 6,204,972 31,950,000 1,055,000 Ag Land Tax Credit - GF 39,072,143 39,100,000 39,100,000 0 39,100,000 0 Military Service Tax Exemption 1,894,661 1,961,234 1,352,000 -609,234 1,150,000 -202,000 Comm & Industrial Prop Tax Replacement 152,063,510 152,114,544 152,114,544 0 152,114,544 0 Business Property Tax Credit 125,000,000 125,000,000 125,000,000 0 125,000,000 0 Refund Income Corp & Franchise Sale 0 0 0 0 0 0 Tobacco Products Tax Refund 0 0 0 0 0 0 Inheritance Refund 0 0 0 0 0 0 School Infrastructure Transfer 0 0 0 0 0 0

Total Revenue, Department of 476,078,606$ 477,937,344$ 478,778,044$ 840,700$ 480,815,294$ 2,037,250$

Total Unassigned Standings 3,746,466,804$ 3,864,188,258$ 3,860,410,443$ -3,777,815 $ 3,942,353,687$ 81,943,244$

40









Summary DataOther Funds


(1) (2) (3) (4) (5) (6)

Administration and Regulation 54,985,931$ 55,310,135$ 55,385,135$ 75,000$ 55,385,135$ 0$

Agriculture and Natural Resources 90,769,878 91,018,392 91,018,392 0 91,018,392 0

Economic Development 24,526,084 32,816,084 32,816,084 0 32,816,084 0

Education 40,300,000 40,300,000 40,300,000 0 40,300,000 0

Health and Human Services 294,000,051 289,702,028 306,180,144 16,478,116 304,710,144 -1,470,000

Justice System 18,022,806 17,656,665 17,656,665 0 17,656,665 0

Transportation, Infrastructure, and Capitals 536,469,938 532,731,164 578,902,837 46,171,673 556,661,320 -22,241,517

Unassigned Standings 70,984,571 71,552,996 50,583,318 -20,969,678 48,770,020 -1,813,298

Grand Total 1,130,059,259$ 1,131,087,464$ 1,172,842,575$ 41,755,111$ 1,147,317,760$ -25,524,815 $

41

Administration and RegulationOther Funds


(1) (2) (3) (4) (5) (6)

Commerce, Department ofBanking Division

Banking Division - CMRF 11,145,778$ 11,145,778$ 11,145,778$ 0$ 11,145,778$ 0$ Credit Union Division

Credit Union Division - CMRF 1,869,256$ 2,204,256$ 2,204,256$ 0$ 2,204,256$ 0$ Insurance Division

Insurance Division - CMRF 5,485,889$ 5,485,889$ 5,485,889$ 0$ 5,485,889$ 0$ Utilities Division

Utilities Division - CMRF 9,040,405$ 8,732,098$ 8,732,098$ 0$ 8,732,098$ 0$ Professional Licensing and Reg.

Field Auditor - Housing Trust Fund 62,317$ 62,317$ 62,317$ 0$ 62,317$ 0$ Total Commerce, Department of 27,603,645$ 27,630,338$ 27,630,338$ 0$ 27,630,338$ 0$

Inspections and Appeals, Department ofInspections and Appeals, Dept. of

DIA - RUTF 1,623,897$ 1,623,897$ 1,623,897$ 0$ 1,623,897$ 0$ Racing Commission

Gaming Regulation (Riverboat) - GRF 6,194,499$ 6,492,010$ 6,492,010$ 0$ 6,492,010$ 0$ Total Inspections and Appeals, Department of 7,818,396$ 8,115,907$ 8,115,907$ 0$ 8,115,907$ 0$


DOM Operations - RUTF 56,000$ 56,000$ 56,000$ 0$ 56,000$ 0$ Total Management, Department of 56,000$ 56,000$ 56,000$ 0$ 56,000$ 0$


Motor Fuel Tax Admin - MVFT 1,305,775$ 1,305,775$ 1,305,775$ 0$ 1,305,775$ 0$ Total Revenue, Department of 1,305,775$ 1,305,775$ 1,305,775$ 0$ 1,305,775$ 0$


Address Confidentiality Program - ACRF 120,400$ 120,400$ 195,400$ 75,000$ 195,400$ 0$ Total Secretary of State, Office of the 120,400$ 120,400$ 195,400$ 75,000$ 195,400$ 0$

42











Administration and RegulationOther Funds


(1) (2) (3) (4) (5) (6)


I-3 Expenses - RUTF 93,148$ 93,148$ 93,148$ 0$ 93,148$ 0$ Total Treasurer of State, Office of 93,148$ 93,148$ 93,148$ 0$ 93,148$ 0$

Iowa Public Employees' Retirement SystemIPERS Administration

Administration - IPERS 17,988,567$ 17,988,567$ 17,988,567$ 0$ 17,988,567$ 0$ Total Iowa Public Employees' Retirement System 17,988,567$ 17,988,567$ 17,988,567$ 0$ 17,988,567$ 0$

Total Administration and Regulation 54,985,931$ 55,310,135$ 55,385,135$ 75,000$ 55,385,135$ 0$

43



Agriculture and Natural ResourcesOther Funds


(1) (2) (3) (4) (5) (6)


Native Horse & Dog Prog - Unclaimed Winnings 295,516$ 305,516$ 305,516$ 0$ 305,516$ 0$ Motor Fuel Inspection - RFIF 500,000 500,000 500,000 0 500,000 0 Conservation Reserve Enhance - EFF 1,000,000 1,000,000 1,000,000 0 1,000,000 0 Watershed Protection Fund - EFF 900,000 900,000 900,000 0 900,000 0 Farm Management Demo - EFF 375,000 0 0 0 0 0 Soil & Water Conservation - EFF 3,800,000 3,800,000 3,800,000 0 3,800,000 0 Conservation Reserve Prog - EFF 900,000 900,000 900,000 0 900,000 0 Cost Share - EFF 8,325,000 8,325,000 8,325,000 0 8,325,000 0 Fuel Inspection - UST 250,000 250,000 250,000 0 250,000 0 Water Quality Initiative - EFF 2,375,000 2,375,000 2,375,000 0 2,375,000 0

Total Agriculture and Land Stewardship, Dept of 18,720,516$ 18,355,516$ 18,355,516$ 0$ 18,355,516$ 0$


Fish & Game - DNR Admin Expenses 43,768,530$ 44,007,044$ 44,007,044$ 0$ 44,007,044$ 0$ GWF - Storage Tanks Study 100,303 100,303 100,303 0 100,303 0 GWF - Household Hazardous Waste 447,324 447,324 447,324 0 447,324 0 GWF - Well Testing Admin 2% 62,461 62,461 62,461 0 62,461 0 GWF - Groundwater Monitoring 1,686,751 1,686,751 1,686,751 0 1,686,751 0 GWF - Landfill Alternatives 618,993 618,993 618,993 0 618,993 0 GWF - Waste Reduction and Assistance 192,500 192,500 192,500 0 192,500 0 GWF - Solid Waste Alternatives 50,000 50,000 50,000 0 50,000 0 GWF - Geographic Information System 297,500 297,500 297,500 0 297,500 0 Snowmobile Registration Fees 100,000 100,000 100,000 0 100,000 0 Administration Match - UST 200,000 200,000 200,000 0 200,000 0 Technical Tank Review - UST 200,000 200,000 200,000 0 200,000 0 Park Operations & Maintenance - EFF 6,235,000 6,235,000 6,235,000 0 6,235,000 0 GIS Information for Watershed - EFF 195,000 195,000 195,000 0 195,000 0 Water Quality Monitoring - EFF 2,955,000 2,955,000 2,955,000 0 2,955,000 0 Water Quality Protection - EFF 500,000 500,000 500,000 0 500,000 0 Animal Feeding Operations - EFF 1,320,000 1,320,000 1,320,000 0 1,320,000 0 Ambient Air Quality Monitoring - EFF 425,000 425,000 425,000 0 425,000 0 Water Quantity - EFF 495,000 0 0 0 0 0 Geological and Water Survey - EFF 200,000 0 0 0 0 0 REAP - EFF 12,000,000 12,000,000 12,000,000 0 12,000,000 0 Floodplain Mgmt and Dam Safety - EFF 0 375,000 375,000 0 375,000 0

Total Natural Resources, Department of 72,049,362$ 71,967,876$ 71,967,876$ 0$ 71,967,876$ 0$

44

































Agriculture and Natural ResourcesOther Funds


(1) (2) (3) (4) (5) (6)


SUI - Geological and Water Survey Operations - EFF 0$ 200,000$ 200,000$ 0$ 200,000$ 0$ SUI - Water Resource Management - EFF 0 495,000 495,000 0 495,000 0

Total Regents, Board of 0$ 695,000$ 695,000$ 0$ 695,000$ 0$

Total Agriculture and Natural Resources 90,769,878$ 91,018,392$ 91,018,392$ 0$ 91,018,392$ 0$

45



Economic DevelopmentOther Funds


(1) (2) (3) (4) (5) (6)


Apprenticeship Training Program - WDF 3,000,000$ 3,000,000$ 3,000,000$ 0$ 3,000,000$ 0$ Job Training - WDF 3,000,000 3,000,000 3,000,000 0 3,000,000 0 STEM Scholarships - SWJCF 1,000,000 1,000,000 1,000,000 0 1,000,000 0 High Quality Jobs Program - SWJCF 5,900,000 13,650,000 13,650,000 0 13,650,000 0

Total Economic Development Authority 12,900,000$ 20,650,000$ 20,650,000$ 0$ 20,650,000$ 0$

Workforce Development, Department ofIowa Workforce Development

Field Offices - Spec Cont Fund 1,766,084$ 1,766,084$ 1,766,084$ 0$ 1,766,084$ 0$ Field Offices - UI Reserve Interest 1,060,000 1,600,000 1,600,000 0 1,600,000 0 AMOS Mid-Iowa Organizing Strategy - SWJCF 100,000 100,000 100,000 0 100,000 0

Total Workforce Development, Department of 2,926,084$ 3,466,084$ 3,466,084$ 0$ 3,466,084$ 0$


Regents Innovation Fund - SWJCF 3,000,000$ 3,000,000$ 3,000,000$ 0$ 3,000,000$ 0$ ISU - Economic Development - SWJCF 2,424,302 2,424,302 2,424,302 0 2,424,302 0 UI - Economic Development - SWJCF 209,279 209,279 209,279 0 209,279 0 UI - Entrepreneur and Econ Growth - SWJCF 2,000,000 2,000,000 2,000,000 0 2,000,000 0 UNI - Economic Development - SWJCF 1,066,419 1,066,419 1,066,419 0 1,066,419 0

Total Regents, Board of 8,700,000$ 8,700,000$ 8,700,000$ 0$ 8,700,000$ 0$

Total Economic Development 24,526,084$ 32,816,084$ 32,816,084$ 0$ 32,816,084$ 0$

46













EducationOther Funds


(1) (2) (3) (4) (5) (6)

College Student Aid CommissionCollege Student Aid Comm.

Skilled Workforce Shortage Grant - SWJCF 5,000,000$ 5,000,000$ 5,000,000$ 0$ 5,000,000$ 0$ Total College Student Aid Commission 5,000,000$ 5,000,000$ 5,000,000$ 0$ 5,000,000$ 0$


Workforce Training & Econ Dev Funds - SWJCF 15,100,000$ 15,100,000$ 15,100,000$ 0$ 15,100,000$ 0$ Adult Literacy for the Workforce - SWJCF 5,500,000 5,500,000 5,500,000 0 5,500,000 0 ACE Infrastructure - SWJCF 6,000,000 6,000,000 6,000,000 0 6,000,000 0 PACE and Regional Sectors - SWJCF 5,000,000 5,000,000 5,000,000 0 5,000,000 0 Gap Tuition Assistance Fund - SWJCF 2,000,000 2,000,000 2,000,000 0 2,000,000 0 Work-Based Intermed Network - SWJCF 1,500,000 1,500,000 1,500,000 0 1,500,000 0 Workforce Prep. Outcome Reporting - SWJCF 200,000 200,000 200,000 0 200,000 0

Total Education, Department of 35,300,000$ 35,300,000$ 35,300,000$ 0$ 35,300,000$ 0$

Total Education 40,300,000$ 40,300,000$ 40,300,000$ 0$ 40,300,000$ 0$

47









Health and Human ServicesOther Funds


(1) (2) (3) (4) (5) (6)


Medical Assistance - HCTF 221,900,000$ 217,130,000$ 213,380,000$ -3,750,000 $ 211,910,000$ -1,470,000 $ Medical Contracts - PSA 864,257 1,446,266 234,193 -1,212,073 234,193 0 Medical Assistance - QATF 36,705,208 36,705,208 58,570,397 21,865,189 58,570,397 0 Medical Assistance - HHCAT 33,920,554 33,920,554 33,920,554 0 33,920,554 0 Medicaid Supplemental - MFF 610,032 500,000 75,000 -425,000 75,000 0

Total Human Services, Department of 294,000,051$ 289,702,028$ 306,180,144$ 16,478,116$ 304,710,144$ -1,470,000 $

Total Health and Human Services 294,000,051$ 289,702,028$ 306,180,144$ 16,478,116$ 304,710,144$ -1,470,000 $

48






Justice SystemOther Funds


(1) (2) (3) (4) (5) (6)

Attorney GeneralJustice, Dept. of

AG Prosecutions and Appeals - CEF 1,000,000$ 1,500,000$ 1,500,000$ 0$ 1,500,000$ 0$ Consumer Fraud - Public Ed & Enforce - CEF 1,875,000 1,875,000 1,875,000 0 1,875,000 0 Older Iowans Consumer Fraud - CEF 125,000 125,000 125,000 0 125,000 0 Farm Mediation Services - CEF 300,000 300,000 300,000 0 300,000 0

Justice, Dept. of 3,300,000$ 3,800,000$ 3,800,000$ 0$ 3,800,000$ 0$ Consumer Advocate

Consumer Advocate - CMRF 3,137,588$ 3,137,588$ 3,137,588$ 0$ 3,137,588$ 0$ Total Attorney General 6,437,588$ 6,937,588$ 6,937,588$ 0$ 6,937,588$ 0$


DPS Gaming Enforcement - GEF 11,335,218$ 10,469,077$ 10,469,077$ 0$ 10,469,077$ 0$ Total Public Safety, Department of 11,335,218$ 10,469,077$ 10,469,077$ 0$ 10,469,077$ 0$


E911 Emerg Comm Admin - E911 Surcharge 250,000$ 250,000$ 250,000$ 0$ 250,000$ 0$ Total Homeland Security and Emergency Mgmt 250,000$ 250,000$ 250,000$ 0$ 250,000$ 0$

Total Justice System 18,022,806$ 17,656,665$ 17,656,665$ 0$ 17,656,665$ 0$

49








Transportation, Infrastructure, and CapitalsOther Funds


(1) (2) (3) (4) (5) (6)

Administrative Services CapitalsAdministrative Services - Capitals

Major Maintenance - RIIF 11,510,000$ 24,500,000$ 20,000,000$ -4,500,000 $ 20,000,000$ 0$ Routine Maintenance - RIIF 0 2,000,000 2,000,000 0 2,000,000 0

Total Administrative Services Capitals 11,510,000$ 26,500,000$ 22,000,000$ -4,500,000 $ 22,000,000$ 0$


Water Quality Initiative - RIIF 5,200,000$ 5,200,000$ 0$ -5,200,000 $ 0$ 0$ Ag Drainage Wells - RIIF 1,875,000 1,875,000 0 -1,875,000 0 0 Renewable Fuels Infra Fund - RIIF 3,000,000 3,000,000 3,000,000 0 3,000,000 0

Total Agriculture and Land Stewardship, Dept of 10,075,000$ 10,075,000$ 3,000,000$ -7,075,000 $ 3,000,000$ 0$

Blind Capitals, Department for theDept. for the Blind Capitals

Elevator Improvements - RIIF 150,000$ 0$ 0$ 0$ 0$ 0$ Total Blind Capitals, Department for the 150,000$ 0$ 0$ 0$ 0$ 0$

Chief Information Officer, Office of theChief Information Officer, Office of the

IT Consolidation - TRF 1,000,000$ 1,000,000$ 1,220,991$ 220,991$ 3,461,115$ 2,240,124$ Broadband - RIIF 0 1,300,000 0 -1,300,000 0 0

Total Chief Information Officer, Office of the 1,000,000$ 2,300,000$ 1,220,991$ -1,079,009 $ 3,461,115$ 2,240,124$

Corrections CapitalsCorrections Capitals

DOC Capitals Request - RIIF 0$ 0$ 150,000$ 150,000$ 0$ -150,000 $ DOC Technology - TRF 0 0 2,145,563 2,145,563 0 -2,145,563

Total Corrections Capitals 0$ 0$ 2,295,563$ 2,295,563$ 0$ -2,295,563 $

50











(1) (2) (3) (4) (5) (6)

Cultural Affairs, Department ofCultural Affairs, Dept. of

Great Places Infrastructure Grants - RIIF 1,000,000$ 1,000,000$ 1,000,000$ 0$ 1,000,000$ 0$ USS Iowa Battleship - RIIF 250,000 0 0 0 0 0 Sullivan Brothers Museum - RIIF 250,000 0 0 0 0 0 YMCA Strengthen Community Grants - RIIF 250,000 250,000 250,000 0 250,000 0

Total Cultural Affairs, Department of 1,750,000$ 1,250,000$ 1,250,000$ 0$ 1,250,000$ 0$

Cultural Affairs CapitalsCultural Affairs Capitals

Historical Building Renovation - RIIF 1,000,000$ 0$ 13,700,000$ 13,700,000$ 13,700,000$ 0$ Total Cultural Affairs Capitals 1,000,000$ 0$ 13,700,000$ 13,700,000$ 13,700,000$ 0$


Community Attraction & Tourism Grants - RIIF 5,000,000$ 5,000,000$ 5,000,000$ 0$ 5,000,000$ 0$ Regional Sports Authorities - RIIF 500,000 500,000 500,000 0 500,000 0 World Food Prize Borlaug/Ruan Scholar - RIIF 300,000 300,000 300,000 0 300,000 0 Lewis & Clark Rural Water System - RIIF 2,250,000 4,750,000 1,800,000 -2,950,000 1,700,000 -100,000 Camp Sunnyside Swimming Pool - RIIF 500,000 0 0 0 0 0 Western Iowa Utility Relocation - RIIF 1,500,000 0 0 0 0 0

Total Economic Development Authority 10,050,000$ 10,550,000$ 7,600,000$ -2,950,000 $ 7,500,000$ -100,000 $


Statewide Ed Data Warehouse - TRF 600,000$ 600,000$ 0$ -600,000 $ 0$ 0$ ICN Part III Leases & Maintenance - TRF 2,727,000 2,727,000 0 -2,727,000 0 0

Education, Dept. of 3,327,000$ 3,327,000$ 0$ -3,327,000 $ 0$ 0$ Iowa Public Television

IPTV Equipment Replacement - TRF 260,000$ 500,000$ 1,000,000$ 500,000$ 1,000,000$ 0$ Total Education, Department of 3,587,000$ 3,827,000$ 1,000,000$ -2,827,000 $ 1,000,000$ 0$

51

















(1) (2) (3) (4) (5) (6)

General Assembly CapitalsLegislature-Capitals

State Capitol Maintenance Fund - RIIF 0$ 500,000$ 500,000$ 0$ 500,000$ 0$ Total General Assembly Capitals 0$ 500,000$ 500,000$ 0$ 500,000$ 0$


Mass Notification & Emer Messaging - TRF 400,000$ 400,000$ 0$ -400,000 $ 0$ 0$ Total Homeland Security and Emergency Mgmt 400,000$ 400,000$ 0$ -400,000 $ 0$ 0$


Criminal Justice Info System (CJIS) - TRF 1,000,000$ 1,200,000$ 0$ -1,200,000 $ 0$ 0$ Justice Data Warehouse - TRF 157,980 157,980 0 -157,980 0 0

Total Human Rights, Department of 1,157,980$ 1,357,980$ 0$ -1,357,980 $ 0$ 0$


Nursing Facility Construction/Impr - RIIF 500,000$ 500,000$ 0$ -500,000 $ 0$ 0$ ChildServe - RIIF 0 500,000 1,250,000 750,000 0 -1,250,000

Total Human Services, Department of 500,000$ 1,000,000$ 1,250,000$ 250,000$ 0$ -1,250,000 $

Human Services CapitalsHuman Services - Capitals

Medicaid Technology - TRF 1,000,000$ 636,000$ 1,228,535$ 592,535$ 1,979,319$ 750,784$ FACS System Replacement - TRF 0 0 5,525,660 5,525,660 9,200,000 3,674,340

Total Human Services Capitals 1,000,000$ 636,000$ 6,754,195$ 6,118,195$ 11,179,319$ 4,425,124$

Inspections and Appeals, Department ofPublic Defender

Online Claims Development - TRF 66,463$ 88,800$ 50,000$ -38,800 $ 0$ -50,000 $ Total Inspections and Appeals, Department of 66,463$ 88,800$ 50,000$ -38,800 $ 0$ -50,000 $

52











(1) (2) (3) (4) (5) (6)

Iowa Finance AuthorityIowa Finance Authority

State Housing Trust Fund - RIIF 3,000,000$ 3,000,000$ 3,000,000$ 0$ 3,000,000$ 0$ Total Iowa Finance Authority 3,000,000$ 3,000,000$ 3,000,000$ 0$ 3,000,000$ 0$

Judicial BranchJudicial Branch

Technology Project - TRF 0$ 3,000,000$ 0$ -3,000,000 $ 0$ 0$ Total Judicial Branch 0$ 3,000,000$ 0$ -3,000,000 $ 0$ 0$

Judicial Branch CapitalsJudicial Branch Capital

Polk County Justice Center - RIIF 0$ 1,464,705$ 0$ -1,464,705 $ 0$ 0$ Justice Center Furniture & Equip - RIIF 0 0 743,620 743,620 1,330,000 586,380

Total Judicial Branch Capitals 0$ 1,464,705$ 743,620$ -721,085 $ 1,330,000$ 586,380$

Law Enforcement AcademyIowa Law Enforcement Academy

ILEA - RIIF 0$ 1,449,938$ 10,826,911$ 9,376,973$ 0$ -10,826,911 $ ILEA Technology Projects - TRF 0 0 15,000 15,000 0 -15,000

Total Law Enforcement Academy 0$ 1,449,938$ 10,841,911$ 9,391,973$ 0$ -10,841,911 $


Searchable Online Databases - TRF 45,000$ 45,000$ 0$ -45,000 $ 0$ 0$ Iowa Grants Mgmt Implementation - TRF 50,000 70,000 0 -70,000 0 0 Local Gov't Budget & Property Tax System - TRF 600,000 600,000 120,000 -480,000 0 -120,000

Total Management, Department of 695,000$ 715,000$ 120,000$ -595,000 $ 0$ -120,000 $

53










(1) (2) (3) (4) (5) (6)


Air Quality Application System - TRF 0$ 954,000$ 0$ -954,000 $ 0$ 0$ Water Trails Low Head Dam Prog - RIIF 0 500,000 500,000 0 500,000 0

Total Natural Resources, Department of 0$ 1,454,000$ 500,000$ -954,000 $ 500,000$ 0$

Natural Resources CapitalsNatural Resources Capitals

Lake Restoration & Water Quality - RIIF 9,600,000$ 9,600,000$ 9,600,000$ 0$ 9,600,000$ 0$ State Park Infrastructure - RIIF 2,000,000 2,000,000 2,000,000 0 2,000,000 0

Total Natural Resources Capitals 11,600,000$ 11,600,000$ 11,600,000$ 0$ 11,600,000$ 0$

Parole, Board ofParole Board

Technology Projects - TRF 0$ 50,000$ 0$ -50,000 $ 0$ 0$ Total Parole, Board of 0$ 50,000$ 0$ -50,000 $ 0$ 0$

Public Defense CapitalsPublic Defense Capitals

Facility/Armory Maintenance - RIIF 1,000,000$ 1,000,000$ 1,000,000$ 0$ 1,000,000$ 0$ Modernization of Readiness Ctrs - RIIF 1,000,000 1,000,000 1,000,000 0 1,000,000 0 Camp Dodge Infrastructure Upgrades - RIIF 250,000 250,000 250,000 0 250,000 0

Total Public Defense Capitals 2,250,000$ 2,250,000$ 2,250,000$ 0$ 2,250,000$ 0$

Public Health, Department ofPublic Health, Dept. of

State Medical Examiner Office - TRF 1,037,000$ 0$ 0$ 0$ 0$ 0$ Medical Cannabidiol Registry - TRF 0 350,000 0 -350,000 0 0 Consolidate AMANDA Instances - TRF 0 0 796,800 796,800 0 -796,800

Total Public Health, Department of 1,037,000$ 350,000$ 796,800$ 446,800$ 0$ -796,800 $

54













(1) (2) (3) (4) (5) (6)


State Interop. Comm. System - RIIF 4,143,687$ 1,351,666$ 3,719,355$ 2,367,689$ 3,723,113$ 3,758$ DPS Equipment Projects - RIIF 0 740,000 0 -740,000 0 0

Total Public Safety, Department of 4,143,687$ 2,091,666$ 3,719,355$ 1,627,689$ 3,723,113$ 3,758$

Public Safety CapitalsPublic Safety Capitals

DPS Technology Projects - TRF 0$ 125,000$ 0$ -125,000 $ 0$ 0$ Radio Communication Upgrades - TRF 1,116,377 860,000 0 -860,000 0 0 Lab Information Mgmt System - TRF 0 0 300,000 300,000 0 -300,000 Virtual Storage Archival System - TRF 0 0 290,000 290,000 0 -290,000 DCI Lab Evidence Mgmt System - TRF 0 0 80,000 80,000 0 -80,000 Firewall Hardware Replacement - TRF 0 0 0 0 125,000 125,000 Digital Photo Evidence Storage - TRF 0 0 0 0 300,000 300,000 ISP Aircraft - RIIF 0 0 1,750,000 1,750,000 0 -1,750,000 Investigation Tools - RIIF 0 0 0 0 261,000 261,000 DCI Lab Spectrometer - RIIF 0 0 325,000 325,000 0 -325,000 Explosives Trace Detectors - RIIF 0 0 29,000 29,000 0 -29,000

Total Public Safety Capitals 1,116,377$ 985,000$ 2,774,000$ 1,789,000$ 686,000$ -2,088,000 $


Regents Tuition Replacement - RIIF 16,072,923$ 31,471,292$ 28,098,870$ -3,372,422 $ 28,500,000$ 401,130$ Tuition Replacement - SBRF 12,200,000 0 0 0 0 0

Total Regents, Board of 28,272,923$ 31,471,292$ 28,098,870$ -3,372,422 $ 28,500,000$ 401,130$

55









(1) (2) (3) (4) (5) (6)

Regents CapitalsRegents Capitals

ISU - Biosciences Building - RIIF 19,500,000$ 4,000,000$ 0$ -4,000,000 $ 0$ 0$ UI - Pharmacy Building Renovation - RIIF 22,800,000 5,500,000 0 -5,500,000 0 0 ISU - Student Innovation Center - RIIF 6,000,000 6,000,000 10,000,000 4,000,000 10,000,000 0 ISU - College of Veterinary Medicine - RIIF 0 1,000,000 12,500,000 11,500,000 12,500,000 0 ISD - Long Hall Renovation - RIIF 0 0 4,325,000 4,325,000 0 -4,325,000 UNI - Industrial Tech Center - RIIF 0 0 1,000,000 1,000,000 10,000,000 9,000,000

Total Regents Capitals 48,300,000$ 16,500,000$ 27,825,000$ 11,325,000$ 32,500,000$ 4,675,000$


Voter Registration System Update - TRF 0$ 1,050,000$ 2,100,000$ 1,050,000$ 1,400,000$ -700,000 $ Total Secretary of State, Office of the 0$ 1,050,000$ 2,100,000$ 1,050,000$ 1,400,000$ -700,000 $

State Fair Authority CapitalsState Fair Authority Capitals

NW Events Area - RIIF 1,000,000$ 8,500,000$ 0$ -8,500,000 $ 0$ 0$ Renovation of 4-H Building - RIIF 0 0 2,500,000 2,500,000 2,500,000 0

Total State Fair Authority Capitals 1,000,000$ 8,500,000$ 2,500,000$ -6,000,000 $ 2,500,000$ 0$

56









(1) (2) (3) (4) (5) (6)

Transportation, Department ofTransportation, Dept. of

RUTF - Driver Licenses 3,876,000$ 3,876,000$ 3,876,000$ 0$ 3,876,000$ 0$ RUTF - Administrative Services 6,785,537 6,682,954 6,682,954 0 6,682,954 0 RUTF - Planning & Programming 453,460 447,822 447,822 0 447,822 0 RUTF - Motor Vehicle 36,176,924 25,962,748 26,457,148 494,400 26,457,148 0 RUTF - Performance and Technology 548,328 671,369 671,369 0 671,369 0 RUTF - Highway Division 0 10,233,174 10,233,174 0 10,233,174 0 RUTF - DAS Personnel & Utility Services 259,560 259,560 264,180 4,620 264,180 0 RUTF - Unemployment Compensation 7,000 7,000 7,000 0 7,000 0 RUTF - Workers' Compensation 175,480 175,748 158,809 -16,939 158,809 0 RUTF - Indirect Cost Recoveries 90,000 90,000 90,000 0 90,000 0 RUTF - Auditor Reimbursement 84,882 87,318 89,740 2,422 92,120 2,380 RUTF - County Treasurers Support 1,406,000 1,406,000 1,406,000 0 1,406,000 0 RUTF - Mississippi River Park. Comm. 40,000 40,000 40,000 0 40,000 0 RUTF - TraCS/MACH 300,000 300,000 300,000 0 300,000 0 RUTF - Statewide Communication System 0 497,191 114,302 -382,889 114,302 0 RUTF - Personal Delivery of Services 225,000 225,000 225,000 0 225,000 0 PRF - Administrative Services 41,682,587 41,052,430 41,052,430 0 41,052,430 0 PRF - Planning & Programming 8,615,735 8,508,616 8,508,616 0 8,508,616 0 PRF - Highway 246,491,619 247,828,001 248,945,001 1,117,000 250,209,001 1,264,000 PRF - Motor Vehicle 1,527,161 1,081,781 1,102,381 20,600 1,102,381 0 PRF - Performance and Technology 3,364,853 4,124,123 4,124,123 0 4,124,123 0 PRF - DAS Personnel & Utility Services 1,594,440 1,594,440 1,622,820 28,380 1,622,820 0 PRF - DOT Unemployment 138,000 138,000 138,000 0 138,000 0 PRF - DOT Workers' Compensation 4,211,524 4,217,954 3,811,421 -406,533 3,811,421 0 PRF - Garage Fuel & Waste Mgmt. 800,000 800,000 1,000,000 200,000 1,000,000 0 PRF - Indirect Cost Recoveries 660,000 660,000 660,000 0 660,000 0 PRF - Auditor Reimbursement 521,418 536,382 551,260 14,878 565,880 14,620 PRF - Transportation Maps 0 242,000 0 -242,000 242,000 242,000 PRF - Inventory & Equip. 10,535,000 10,465,000 10,330,000 -135,000 10,085,000 -245,000 PRF - Statewide Communication System 0 3,054,172 702,142 -2,352,030 702,142 0 PRF - Field Facility Deferred Maint. 1,700,000 1,700,000 1,700,000 0 1,700,000 0 PRF - Rest Area Facility Maintenance 250,000 250,000 250,000 0 250,000 0 Recreational Trails Grants - RIIF 1,000,000 1,000,000 1,000,000 0 1,000,000 0 Public Transit Infra Grants - RIIF 1,500,000 1,500,000 1,500,000 0 1,500,000 0 Railroad Revolving Loan & Grant - RIIF 1,000,000 1,000,000 1,000,000 0 1,000,000 0 Commercial Aviation Infra Grants - RIIF 900,000 1,500,000 1,500,000 0 1,500,000 0 General Aviation Infra Grants - RIIF 500,000 700,000 700,000 0 700,000 0

Total Transportation, Department of 377,420,508$ 382,914,783$ 381,261,692$ -1,653,091 $ 382,539,692$ 1,278,000$

57








































(1) (2) (3) (4) (5) (6)

Transportation CapitalsTransportation Capitals

RUTF - Dallas County Driver's License 0$ 0$ 350,000$ 350,000$ 0$ -350,000 $ RUTF - Dubuque Garage Replacement 600,000 0 0 0 0 0 RUTF - Scale/MVD Facilities Maint. 300,000 300,000 300,000 0 300,000 0 PRF - Utility Improvements 400,000 400,000 400,000 0 400,000 0 PRF - Garage Roofing Projects 500,000 500,000 500,000 0 500,000 0 PRF - HVAC Improvements 700,000 700,000 700,000 0 700,000 0 PRF - ADA Improvements 150,000 150,000 150,000 0 150,000 0 PRF - Dubuque Garage Replacement 10,200,000 0 0 0 0 0 PRF - Adair Garage Renovations 1,478,000 0 0 0 0 0 PRF - Waterloo Garage Renovations 0 1,790,000 0 -1,790,000 0 0 PRF - Sioux City Combined Facility 0 0 26,951,000 26,951,000 0 -26,951,000 PRF - NW Wing Utility Improvements 0 0 0 0 11,287,000 11,287,000

Total Transportation Capitals 14,328,000$ 3,840,000$ 29,351,000$ 25,511,000$ 13,337,000$ -16,014,000 $


County Fair Improvements - RIIF 1,060,000$ 1,060,000$ 1,060,000$ 0$ 1,060,000$ 0$ Total Treasurer of State, Office of 1,060,000$ 1,060,000$ 1,060,000$ 0$ 1,060,000$ 0$

Veterans Affairs CapitalsVeterans Affairs Capitals

Mech & Electrical Dist Systems - RIIF 0$ 0$ 6,134,840$ 6,134,840$ 0$ -6,134,840 $ Pharmaceutical Mgmt Services - RIIF 0 0 0 0 8,145,081 8,145,081

Total Veterans Affairs Capitals 0$ 0$ 6,134,840$ 6,134,840$ 8,145,081$ 2,010,241$


National Junior Olympics - RIIF 0$ 250,000$ 0$ -250,000 $ 0$ 0$ Gas Pipeline - RIIF 0 250,000 0 -250,000 0 0 Iowa Independence Innovation Center - RIIF 0 0 1,000,000 1,000,000 0 -1,000,000

Total Economic Development Authority 0$ 500,000$ 1,000,000$ 500,000$ 0$ -1,000,000 $

58















(1) (2) (3) (4) (5) (6)

Veterans Affairs, Department ofVeterans Affairs, Dept. of

Technology Equipment - TRF 0$ 0$ 5,000$ 5,000$ 0$ -5,000 $ Veterans Affairs, Dept. of

Iowa Veterans Home - Tech - TRF 0$ 0$ 2,600,000$ 2,600,000$ 0$ -2,600,000 $ Total Veterans Affairs, Department of 0$ 0$ 2,605,000$ 2,605,000$ 0$ -2,605,000 $

Total Transportation, Infrastructure, and Capitals 536,469,938$ 532,731,164$ 578,902,837$ 46,171,673$ 556,661,320$ -22,241,517 $

59

Unassigned StandingsOther Funds


(1) (2) (3) (4) (5) (6)


Endow Iowa Admin - County Endw Fund 70,000$ 70,000$ 70,000$ 0$ 70,000$ 0$ Total Economic Development Authority 70,000$ 70,000$ 70,000$ 0$ 70,000$ 0$

Executive CouncilExecutive Council

Performance of Duty - EEF 18,014,571$ 14,182,996$ 7,613,318$ -6,569,678 $ 5,800,020$ -1,813,298 $ Total Executive Council 18,014,571$ 14,182,996$ 7,613,318$ -6,569,678 $ 5,800,020$ -1,813,298 $


Environment First Fund - RIIF 42,000,000$ 42,000,000$ 42,000,000$ 0$ 42,000,000$ 0$ Technology Reinvestment Fund - RIIF 10,000,000 14,400,000 0 -14,400,000 0 0

Total Management, Department of 52,000,000$ 56,400,000$ 42,000,000$ -14,400,000 $ 42,000,000$ 0$


ISU - Midwest Grape & Wine Industry - WGTF 250,000$ 250,000$ 250,000$ 0$ 250,000$ 0$ Total Regents, Board of 250,000$ 250,000$ 250,000$ 0$ 250,000$ 0$

Transportation, Department ofTransportation, Dept. of

RUTF - County Treasurer Equipment 650,000$ 650,000$ 650,000$ 0$ 650,000$ 0$ Total Transportation, Department of 650,000$ 650,000$ 650,000$ 0$ 650,000$ 0$

Total Unassigned Standings 70,984,571$ 71,552,996$ 50,583,318$ -20,969,678 $ 48,770,020$ -1,813,298 $

60







Fiscal Staff: Dave Reynolds Adam Broich

Preliminary Analysis of Governor’s Budget

Appendix C – Other Funds Balance Sheets

This Appendix contains balance sheets for the following funds:

• Environment First Fund (EFF)

• Rebuild Iowa Infrastructure Fund (RIIF)

• Technology Reinvestment Fund (TRF)

• Skilled Worker and Job Creation Fund (SWJCF)

Appendix C – Other Funds Balance Sheets | LSA – Fiscal Services Division

61

Actual Estimated Gov Rec Gov RecFY 2018 FY 2019 FY 2020 FY 2021

ResourcesBalance Forward 85,850$ 85,850$ 85,850$ 85,850$ RIIF Appropriation 42,000,000 42,000,000 42,000,000 42,000,000

Total Resources 42,085,850$ 42,085,850$ 42,085,850$ 42,085,850$

Appropriations

Department of AgricultureSoil Conservation Cost Share 8,325,000$ 8,325,000$ 8,325,000$ 8,325,000$ Soil & Water Conservation Fund 3,800,000 3,800,000 3,800,000 3,800,000Water Quality Initiative 2,375,000 2,375,000 2,375,000 2,375,000Wetlands Incentive Program (CREP) 1,000,000 1,000,000 1,000,000 1,000,000Conservation Reserve Program (CRP) 900,000 900,000 900,000 900,000Watershed Protection Program 900,000 900,000 900,000 900,000Farm Demonstration Program 375,000 0 0 0Loess Hills Conservation Authority 0 0 0 0

Total Department of Agriculture 17,675,000$ 17,300,000$ 17,300,000$ 17,300,000$

Department of Natural ResourcesREAP Program 12,000,000$ 12,000,000$ 12,000,000$ 12,000,000$ Park Operations and Maintenance 6,235,000 6,235,000 6,235,000 6,235,000Water Quality Monitoring Stations 2,955,000 2,955,000 2,955,000 2,955,000Animal Feeding Operations 1,320,000 1,320,000 1,320,000 1,320,000Water Quality Protection 500,000 500,000 500,000 500,000Water Quantity Program 495,000 0 0 0Air Quality Monitoring Program 425,000 425,000 425,000 425,000Geological Water Survey 200,000 0 0 0Flood Plain Management 0 375,000 375,000 375,000Geographic Information System 195,000 195,000 195,000 195,000

Total Department of Natural Resources 24,325,000$ 24,005,000$ 24,005,000$ 24,005,000$

Board of RegentsWater Quantity Program 0$ 495,000$ 495,000$ 495,000$ Geological and Water Survey 0 200,000 200,000 200,000

Total Board of Regents 0$ 695,000$ 695,000$ 695,000$

Total Appropriations 42,000,000$ 42,000,000$ 42,000,000$ 42,000,000$

Reversions 0 0 0 0

Ending Balance 85,850$ 85,850$ 85,850$ 85,850$

Environment First Fund

62


ResourcesBalance Forward 3,187,928$ 10,882,658$ 7,428,057$ 623,461$

State Wagering Tax Revenues Wagering Tax and Fees 154,586,515 155,050,000 156,550,000 156,550,000 Revenue Bond Debt Service Fund Transfer 6,223,911 6,000,000 6,000,000 6,000,000 Federal Subsidy Holdback Fund Transfer 3,777,685 3,750,000 3,750,000 3,750,000Total Casino Wagering Tax Revenues 164,588,111 164,800,000 166,300,000 166,300,000

Interest 8,417,076 12,000,000 12,000,000 12,000,000MSA Tobacco Payments 11,195,330 11,198,405 11,198,405 11,198,405MSA Tobacco Litigation Settlements 2,209,595 2,209,595 2,209,595 2,209,595

Total Resources 189,598,040$ 201,090,658$ 199,136,057$ 192,331,461$

Appropriations

Administrative ServicesMajor Maintenance 11,510,000$ 24,500,000$ 20,000,000$ 20,000,000$ Routine Maintenance 0 2,000,000 2,000,000 2,000,000

Agriculture & Land StewardshipWater Quality Initiative 5,200,000 5,200,000 0 0Ag Drainage Wells 1,875,000 1,875,000 0 0Renewable Fuels 3,000,000 3,000,000 3,000,000 3,000,000

Department for the BlindElevator Improvements 150,000 0 0 0

Chief Information OfficerBroadband Improvements 0 1,300,000 0 0

CorrectionsCapitals Request 0 0 150,000 0

Cultural AffairsGreat Places Infrastructure Grants 1,000,000 1,000,000 1,000,000 1,000,000State Historical Building 1,000,000 0 13,700,000 13,700,000Strengthening Communities Grants - Rural YMCAs 250,000 250,000 250,000 250,000Sullivan Brothers Vets Museum 250,000 0 0 0USS Battleship Iowa 250,000 0 0 0

Economic DevelopmentCommunity Attraction & Tourism Grants 5,000,000 5,000,000 5,000,000 5,000,000Regional Sports Authorities 500,000 500,000 500,000 500,000World Food Prize Borlaug/Ruan Scholar Program 300,000 300,000 300,000 300,000Camp Sunnyside Swimming Pool 500,000 0 0 0Iowa Independence Innovation Center 0 0 1,000,000 0Lewis and Clark Regional Water System 2,250,000 4,750,000 1,800,000 1,700,000Western Iowa Utility Relocation 1,500,000 0 0 0Junior Olympics 0 250,000 0 0Gas Pipeline 0 250,000 0 0

Human ServicesChildserve Project 0 500,000 1,250,000 0Nursing Home Facility Improvements 500,000 500,000 0 0

Iowa Finance AuthorityState Housing Trust Fund 3,000,000 3,000,000 3,000,000 3,000,000

Rebuild Iowa Infrastructure Fund

63


Rebuild Iowa Infrastructure Fund

Iowa Law Enforcement AcademyNew Facility Planning 0 1,449,938 10,826,911 0

Judicial BranchPolk County Justice Center Furniture and Equipment 0 1,464,705 0 0Other County Justice Center Furniture and Equip. 0 0 743,620 1,330,000

Legislative BranchCapitol Building Maintenance 0 500,000 500,000 500,000

ManagementEnvironment First Fund 42,000,000 42,000,000 42,000,000 42,000,000Technology Reinvestment Fund 10,000,000 14,400,000 0 0

Natural ResourcesState Park Infrastructure 2,000,000 2,000,000 2,000,000 2,000,000Lake Restoration & Water Quality 9,600,000 9,600,000 9,600,000 9,600,000Water Trails and Low Head Dam Grants 0 500,000 500,000 500,000

Public DefenseFacility/Armory Maintenance 1,000,000 1,000,000 1,000,000 1,000,000Statewide Modernization - Readiness Centers 1,000,000 1,000,000 1,000,000 1,000,000Camp Dodge Infrastructure Upgrades 250,000 250,000 250,000 250,000

Public SafetyStatewide Interoperability Network Contract 4,143,687 1,351,666 3,719,355 3,723,113Tasers 0 740,000 0 0Iowa State Patrol Aircrafts 0 0 1,750,000 0Investigations Tools 0 0 0 261,000Lab Liquid Chromatograph 0 0 325,000 0Explosive Trace Detectors 0 0 29,000 0

RegentsTuition Replacement 16,072,923 31,471,292 28,098,870 28,500,000ISU Student Innovation Center 6,000,000 6,000,000 10,000,000 10,000,000ISU Biosciences Building 19,500,000 4,000,000 0 0UI Pharmacy Building Renovation 22,800,000 5,500,000 0 0ISU Veterinary Lab 0 1,000,000 12,500,000 12,500,000ISD Long Hall Renovation 0 0 4,325,000 0UNI Industrial Technology Center Renovation 0 0 1,000,000 10,000,000

State FairNorthwest Events Area Construction and Remodel 1,000,000 8,500,000 0 0Renovation of the 4H Building 0 0 2,500,000 2,500,000

TransportationRailroad Revolving Loan and Grant 1,000,000 1,000,000 1,000,000 1,000,000Recreational Trails 1,000,000 1,000,000 1,000,000 1,000,000Public Transit Vertical Infrastructure Grants 1,500,000 1,500,000 1,500,000 1,500,000Commercial Air Service Vertical Infrastructure Grants 900,000 1,500,000 1,500,000 1,500,000General Aviation Vertical Infrastructure Grants 500,000 700,000 700,000 700,000

TreasurerCounty Fair Infrastructure 1,060,000 1,060,000 1,060,000 1,060,000

Veterans HomeMechanical and Electrical Distribution 0 0 6,134,840 0Pharmaceutical Management and Health Support 0 0 0 8,145,081

Net Appropriations 179,361,610$ 193,662,601$ 198,512,596$ 191,019,194$

Reversions -646,228 0 0 0

Ending Balance 10,882,658$ 7,428,057$ 623,461$ 1,312,267$

64

Actual Estimated Gov Rec Gov Rec

FY 2018 FY 2019 FY 2020 FY 2021Resources

Beginning Balance 79,455$ 19,635$ 5,855$ 28,306$ RIIF Appropriation 10,000,000 14,400,000 0 0General Fund Appropriation 0 0 17,500,000 17,500,000

Total Available Resources 10,079,455$ 14,419,635$ 17,505,855$ 17,528,306$

Appropriations

Office of the Chief Information Officer

Information Technology Consolidation Projects 1,000,000$ 1,000,000$ 1,220,991$ 3,461,115$

Department of Corrections

Technology Projects 0 0 2,145,563 0

Department of Education

ICN Part III & Maintenance & Leases 2,727,000 2,727,000 0 0

Statewide Education Data Warehouse 600,000 600,000 0 0

IPTV Equipment Replacement 260,000 500,000 1,000,000 1,000,000

Department of Homeland Security

Mass Notification and Emer. Messaging System 400,000 400,000 0 0

Department of Human Rights

Criminal Justice Info System Integration (CJIS) 1,000,000 1,200,000 0 0

Justice Data Warehouse 157,980 157,980 0 0

Iowa Law Enforcement Academy

Technology Projects 0 0 15,000 0

Department of Human Services

Medicaid Technology 1,000,000 636,000 1,228,535 1,979,319

Family and Children Services System Replacement 0 0 5,525,660 9,200,000

Department of Inspections and Appeals

State Public Defender Online Attorney Billings 66,463 88,800 0 0

Electronic Storage Space 0 0 50,000 0

Judicial Branch

Technology Projects 0 3,000,000 0 0

Department of ManagementTransparency Project 45,000 45,000 0 0Local Government Budget & Property Tax Upgrade 600,000 600,000 120,000 0

Electronic Grant Management System 50,000 70,000 0 0

Department of Natural Resources

Air Quality Application System 0 954,000 0 0

Board of Parole

Technology Project 0 50,000 0 0

Department of Public Health

Medical Cannabidiol Registry 0 350,000 0 0

Equipment - State Medical Examiner 1,037,000 0 0 0

Consolidate AMANDA Instances 0 0 796,800 0

Department of Public Safety

Crime Scene Processing Equipment 0 125,000 0 0

Radio Upgrades 1,116,377 860,000 0 0

Lab Management System 0 0 300,000 0

Virtual Storage Archival System 0 0 290,000 0

Lab Digital Evidence Management System 0 0 80,000 0

Firewall Hardware Replacement 0 0 0 125,000

Digital Photo Evidence Storage 0 0 0 300,000

Secretary of State

Technology Projects (GOV) 0 1,050,000 2,100,000 1,400,000

Veterans Affairs

Technology Equipment 0 0 5,000 0

Veterans Home

Technology Request 0 0 2,600,000 0

Total Appropriations 10,059,820$ 14,413,780$ 17,477,549$ 17,465,434$

Reversions 0$ 0$ 0$ 0$

Ending Balance 19,635$ 5,855$ 28,306$ 62,872$

Technology Reinvestment Fund

65


RevenueBeginning Account Balance 0$ 0$ 0$ 0$ Wagering Tax Receipts 66,000,000 66,000,000 63,750,000 63,750,000Transfer to General Fund -10,000,000 -2,250,000 0 0

Total Revenues 56,000,000$ 63,750,000$ 63,750,000$ 63,750,000$

Appropriations & Expenses

College Student Aid Comm.Skilled Workforce Shortage Tuition Grant 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$

Economic Development AuthorityHigh Quality Jobs 5,900,000 13,650,000 13,650,000 13,650,000STEM Scholarships 1,000,000 1,000,000 1,000,000 1,000,000

Department of EducationWorkforce Training and Econ Dev Funds 15,100,000 15,100,000 15,100,000 15,100,000Adult Literacy for the Workforce 5,500,000 5,500,000 5,500,000 5,500,000ACE Infrastructure 6,000,000 5,000,000 5,000,000 5,000,000PACE and Regional Sectors 5,000,000 5,000,000 5,000,000 5,000,000Gap Tuition Assistance Fund 2,000,000 2,000,000 2,000,000 2,000,000Workbased Learning Intermediary Network 1,500,000 1,500,000 1,500,000 1,500,000Workforce Prep Outcome Reporting 200,000 200,000 200,000 200,000

Department of CorrectionsSE Regional Planning Comm. House Building 0 1,000,000 1,000,000 1,000,000

Iowa Workforce DevelopmentAMOS Training Program 100,000 100,000 100,000 100,000

Board of RegentsRegents Innovation Fund 3,000,000 3,000,000 3,000,000 3,000,000ISU - Economic Development 2,424,302 2,424,302 2,424,302 2,424,302UI - Economic Development 209,279 209,279 209,279 209,279UI - Entrepreneurship and Econ Growth 2,000,000 2,000,000 2,000,000 2,000,000UNI - Economic Development 1,066,419 1,066,419 1,066,419 1,066,419

Total Appropriations & Expenses 56,000,000$ 63,750,000$ 63,750,000$ 63,750,000$

Reversions 0$ 0$ 0$ 0$

Ending Balance 0$ 0$ 0$ 0$

Iowa Skilled Worker and Job Creation Fund

66

preliminary summary of the governor’s budget ... - iowa · an fy 2021 general fund revenue...

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