8.53 GAAP deficit — GAAP implementation.
For the fiscal year beginning July 1, 1996, and each succeeding fiscal year, the governor shall recommend in the governor’s budget and the general assembly shall provide funds to eliminate the GAAP deficit of the general fund of the state, as reported in the state’s comprehensive annual financial report issued during the prior fiscal year, either through the appropriation of specific funds to correct a GAAP adjustment or by setting funds aside in a special account in an amount equal to the GAAP deficit.
92 Acts, ch 1227, §3; 94 Acts, ch 1181, §7;
2001 Acts, 2nd Ex, ch 2, §9, 13
Referred to in §8.55, 8.56, 8.57, 8.57A, 8.57B, 8.57C, 8.57E, 8.57F, 8.57G, 8.57H, 8.75, 16.50, 426B.1, 453A.35A
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.