Issue review : fiscal year 2011 general fund budget projection.

This issue review provides an overall summary of Iowa's general fund budget. This issue review provides projections for the 2010 fiscal year and fiscal year 2011 budgets based on the October 7, 2009 revenue estimating conference's (REC) revenue estimate. The projection also includes the impact of the Governor's 10 percent across-the-board reduction to fiscal year 2010 general fund appropriations, and the Legislative Services Agency's most recent estimates of built-in and anticipated expenditures for fiscal year 2011.

Audit report of the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the State of Iowa as of and for the year ended June 30, 2014

Audit report of the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the State of Iowa as of and for the year ended June 30, 2014

Issue review : general fund revenue transfers and appropriations shifts.

This issue review examines how non-general-fund revenue sources have been used to help balance the general fund budget over the last ten years. The report includes examination of non-general-fund appropriations to fund agency operations and programs traditionally funded from the general fund. This document also reviews revenues that have been shifted from a non-general-fund source to the general fund.

Issue review : Rebuild Iowa Infrastructure Fund (RIIF).

The state has several resources that provide funding for infrastructure-related projects. The Rebuild Iowa Infrastructure Fund, or RIIF, established in code section 8.57, subsection 6, is the primary funding source for state-financed public infrastructure-related expenditures. This issue review provides an overview and history of the RIIF, revenues deposited in the RIIF, recent funding trends and timeline of items affecting RIIF for future planning.

Issue review : trends in General Fund appropriations.

An examination of the broad historical trends in appropriations from the state General Fund.

Issue review : impact of federal income tax changes on Iowa general fund revenue.

Iowa law allows taxpayers to deduct federal income taxes from income prior to calculating state income tax liability. Due to the federal tax deduction, changes to federal income taxes enacted by Congress directly and automatically impact Iowa's revenue stream. While this issue is present every year, the impact on the budget process has been more pronounced over the past three years as federal tax reductions enacted during the early 2000s were set to expire, were extended, and are now set to expire again. This issue review examines federal deductability and the related issue of federal conformity.

Audit report on the Wireless E911 Emergency Communications Fund of the Iowa Department of Homeland Security and Emergency Management for the year ended June 30, 2014

Audit report on the Wireless E911 Emergency Communications Fund of the Iowa Department of Homeland Security and Emergency Management for the year ended June 30, 2014

General Fund Receipts, April FY2013

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, April FY2014

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, April FY2015

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, September FY2013

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, August FY2014

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, December FY2012

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, December FY2013

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.

General Fund Receipts, February FY2013

General fund receipts, monthly report for the State of Iowa, produced by the Department of Management.