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.

Transcranial Doppler Pulsatility Index: What it is and What it Isn't.

BACKGROUND: Transcranial Doppler (TCD) pulsatility index (PI) has traditionally been interpreted as a descriptor of distal cerebrovascular resistance (CVR). We sought to evaluate the relationship between PI and CVR in situations, where CVR increases (mild hypocapnia) and decreases (plateau waves of intracranial pressure-ICP). METHODS: Recordings from patients with head-injury undergoing monitoring of arterial blood pressure (ABP), ICP, cerebral perfusion pressure (CPP), and TCD assessed cerebral blood flow velocities (FV) were analyzed. The Gosling pulsatility index (PI) was compared between baseline and ICP plateau waves (n = 20 patients) or short term (30-60 min) hypocapnia (n = 31). In addition, a modeling study was conducted with the "spectral" PI (calculated using fundamental harmonic of FV) resulting in a theoretical formula expressing the dependence of PI on balance of cerebrovascular impedances. RESULTS: PI increased significantly (p < 0.001) while CVR decreased (p < 0.001) during plateau waves. During hypocapnia PI and CVR increased (p < 0.001). The modeling formula explained more than 65% of the variability of Gosling PI and 90% of the variability of the "spectral" PI (R = 0.81 and R = 0.95, respectively). CONCLUSION: TCD pulsatility index can be easily and quickly assessed but is usually misinterpreted as a descriptor of CVR. The mathematical model presents a complex relationship between PI and multiple haemodynamic variables.

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.

General Fund Receipts, February FY2014

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