8.36 Fiscal year.
The fiscal year of the government shall commence on the first day of July and end on the thirtieth day of June. This fiscal year shall be used for purposes of making appropriations and of financial reporting and shall be uniformly adopted by all departments and establishments of the government. However, the department of workforce development may use the federal fiscal year instead of the fiscal year commencing on July 1.
[C35, §84-e28; C39, §84.29; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §8.36; 81 Acts, ch 19, §1]
96 Acts, ch 1186, §23; 2017 Acts, ch 54, §6
Referred to in §455A.19, 904.706
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 8 - DEPARTMENT OF MANAGEMENT — BUDGET AND FINANCIAL CONTROL ACT
Section 8.3A - Capital project planning and budgeting — governor’s duties.
Section 8.4 - Department of management.
Section 8.5 - General powers and duties.
Section 8.6 - Specific powers and duties.
Section 8.7 - Reporting of gifts and bequests received.
Section 8.8 - Special olympics fund — appropriation.
Section 8.9 - Grants enterprise management office.
Section 8.10 - Facilitator’s duties.
Section 8.11 - Grant applications — minority impact statements.
Section 8.21 - Budget transmitted.
Section 8.22 - Nature and contents of budget.
Section 8.22A - Revenue estimating conference.
Section 8.23 - Annual departmental estimates.
Section 8.24 - Annual estimate of income.
Section 8.25 - Tentative budget.
Section 8.27 - Preparation of budget.
Section 8.28 - Supplemental estimates.
Section 8.29 - Regents universities — uniform accounting system.
Section 8.30 - Availability of appropriations.
Section 8.31 - Allotments of appropriations — exceptions — modifications.
Section 8.32 - Conditional availability of appropriations.
Section 8.33 - Time limit on obligations — reversion.
Section 8.34 - Charging off unexpended appropriations.
Section 8.35 - General supervisory control.
Section 8.35A - Information to be given to legislative services agency.
Section 8.36A - Full-time equivalent positions.
Section 8.38 - Misuse of appropriations.
Section 8.39 - Use of appropriations — transfer.
Section 8.39A - Transfer of moneys or positions — changes in tables of organization — notification.
Section 8.40 - Penalty — removal — impeachment.
Section 8.41 - Federal funds — deposit — block grant plans — affected political subdivisions.
Section 8.41A - Federal recovery and reinvestment fund.
Section 8.42 - Payroll accrual account.
Section 8.43 - Salary adjustment fund.
Section 8.44 - Reporting additional funds received.
Section 8.45 - Purchase of real estate by state departments.
Section 8.46 - Lease-purchase — reporting.
Section 8.47 - Service contracts.
Section 8.51 - Political subdivisions — fiscal year — unexpended funds.
Section 8.52 - Planning responsibility.
Section 8.53 - GAAP deficit — GAAP implementation.
Section 8.54 - General fund expenditure limitation.
Section 8.55 - Iowa economic emergency fund.
Section 8.56 - Cash reserve fund.
Section 8.57A - Environment first fund.
Section 8.57B - Water quality infrastructure fund — creation — appropriations.
Section 8.57C - Technology reinvestment fund.
Section 8.57D - Vertical infrastructure restricted capitals fund.
Section 8.57E - Taxpayer relief fund.
Section 8.57F - State bond repayment fund.
Section 8.57G - Iowa coronavirus fiscal recovery fund.
Section 8.57H - Iowa coronavirus capital projects fund.
Section 8.58 - Exemption from automatic application.
Section 8.59 - Appropriations freeze.
Section 8.60 - Use of designated moneys.
Section 8.61 - Trust fund information.
Section 8.62 - Use of reversions.
Section 8.63 - Innovations fund.
Section 8.69 - Tim Shields center for governing excellence in Iowa.