Iowa-2015-HF1-Introduced
House File 1 - Introduced
HOUSE FILE
BY COWNIE
A BILL FOR
1 An Act requiring the budget submissions of state agencies to
2 utilize a zero=base approach.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 8.23, subsection 1, paragraph a, Code
1 2 2015, is amended to read as follows:
1 3 a. The estimates of expenditure requirements shall be
1 4 based upon seventy=five percent of the funding provided for
1 5 the current fiscal year accounted for by program reduced by
1 6 the historical employee vacancy factor in form specified
1 7 by the director and the remainder of the estimate of
1 8 expenditure requirements prioritized by program utilize a
1 9 zero=base approach of providing sufficient supporting data and
1 10 explanations to justify each expenditure as though it were a
1 11 new expenditure. The estimates shall include a prioritization
1 12 of each expenditure in relation to the other expenditures
1 13 transmitted. The estimates shall be accompanied with by
1 14 performance measures for evaluating the effectiveness of the
1 15 program.
1 16 Sec. 2. Section 602.1301, subsection 2, paragraph a,
1 17 unnumbered paragraph 1, Code 2015, is amended to read as
1 18 follows:
1 19 As early as possible, but not later than December 1, the
1 20 supreme court shall submit to the legislative services agency
1 21 the annual budget request and detailed supporting information
1 22 for the judicial branch. The submission shall be designed
1 23 to assist the legislative services agency in its preparation
1 24 for legislative consideration of the budget request. The
1 25 information submitted shall contain and be arranged in a
1 26 format substantially similar to the format specified by
1 27 the director of management and used by all departments and
1 28 establishments in transmitting to the director estimates of
1 29 their expenditure requirements pursuant to section 8.23, except
1 30 the estimates of expenditure requirements shall be based
1 31 upon one hundred percent of funding for the current fiscal
1 32 year accounted for by program, and using the same line item
1 33 definitions of expenditures as used for the current fiscal
1 34 year's budget request, and the remainder of the estimate of
1 35 expenditure requirements prioritized by program by utilizing
2 1 a zero=base approach of providing sufficient supporting
2 2 data and explanations to justify each expenditure as though
2 3 it were a new expenditure. The estimates shall include a
2 4 prioritization of each expenditure in relation to the other
2 5 expenditures submitted. The supreme court shall also make
2 6 use of the department of management's automated budget system
2 7 when submitting information to the director of the department
2 8 of management to assist the director in the transmittal of
2 9 information as required under section 8.35A. The supreme court
2 10 shall budget and track expenditures by the following separate
2 11 organization codes:
2 12 EXPLANATION
2 13 The inclusion of this explanation does not constitute agreement with
2 14 the explanation's substance by the members of the general assembly.
2 15 This bill requires the budget submissions of executive
2 16 branch departments and the judicial branch to utilize a
2 17 zero=base approach.
2 18 Currently, under Code section 8.23, the executive branch
2 19 departments' estimates of expenditure requirements are based
2 20 upon 75 percent of the funding provided for the current fiscal
2 21 year as adjusted by the historical employee vacancy factor.
2 22 The remaining expenditure requirements are prioritized by
2 23 program. Under the bill's zero=base approach, the expenditure
2 24 requirements must provide sufficient supporting data and
2 25 explanations to justify each expenditure as though it were a
2 26 new expenditure. The estimates are also required to include
2 27 a prioritization of each expenditure in relation to the other
2 28 expenditures transmitted.
2 29 Currently, under Code section 602.1301, unlike the
2 30 requirement of the executive branch, the supreme court must
2 31 submit an annual operating budget for the judicial branch
2 32 that is based upon 100 percent of the funding provided for
2 33 the previous fiscal year. As with the executive branch
2 34 departments, the bill replaces the 100 percent requirement with
2 35 a zero=base approach requiring data and explanations for each
3 1 expenditure and a prioritization of the expenditures.
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