IOWA STATUTES AND CODES
8.39 - USE OF APPROPRIATIONS -- TRANSFER.
8.39 USE OF APPROPRIATIONS -- TRANSFER.
1. Except as otherwise provided by law, an appropriation or any
part of it shall not be used for any other purpose than that for
which it was made. However, with the prior written consent and
approval of the governor and the director of the department of
management, the governing board or head of any state department,
institution, or agency may, at any time during the fiscal year, make
a whole or partial intradepartmental transfer of its unexpended
appropriations for purposes within the scope of such department,
institution, or agency.
2. If the appropriation of a department, institution, or agency
is insufficient to properly meet the legitimate expenses of the
department, institution, or agency, the director, with the approval
of the governor, may make an interdepartmental transfer from any
other department, institution, or agency of the state having an
appropriation in excess of its needs, of sufficient funds to meet
that deficiency. An interdepartmental transfer to an appropriation
which is not an entitlement appropriation is not authorized when the
general assembly is in regular session and, in addition, the sum of
interdepartmental transfers in a fiscal year to an appropriation
which is not an entitlement appropriation shall not exceed fifty
percent of the amount of the appropriation as enacted by the general
assembly. For the purposes of this subsection, an entitlement
appropriation is a line item appropriation to the state public
defender for indigent defense or to the department of human services
for foster care, state supplementary assistance, or medical
assistance, or for the family investment program.
3. Prior to any transfer of funds pursuant to subsection 1 or 2
of this section or a transfer of an allocation from a subunit of a
department which statutorily has independent budgeting authority, the
director shall notify the chairpersons of the standing committees on
budget of the senate and the house of representatives and the
chairpersons of subcommittees of such committees of the proposed
transfer. The notice from the director shall include information
concerning the amount of the proposed transfer, the departments,
institutions or agencies affected by the proposed transfer and the
reasons for the proposed transfer. Chairpersons notified shall be
given at least two weeks to review and comment on the proposed
transfer before the transfer of funds is made.
4. Any transfer made under the provisions of this section shall
be reported to the legislative fiscal committee on a monthly basis.
The report shall cover each calendar month and shall be due the tenth
day of the following month. The report shall contain the following:
The amount of each transfer; the date of each transfer; the
departments and funds affected; a brief explanation of the reason for
the transfer; and such other information as may be required by the
committee. A summary of all transfers made under the provisions of
this section shall be included in the annual report of the
legislative fiscal committee. Section History: Early Form
[C97, § 187; SS15, § 170-q; C24, 27, 31, § 345; C35, § 84-a3; C39,
§ 84.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 8.39]
Section History: Recent Form
86 Acts, ch 1245, § 2022; 87 Acts, ch 115, § 5; 94 Acts, ch 1181,
§ 6; 94 Acts, ch 1199, § 44
Referred to in § 8.62, 15.104, 24.24, 80.42, 125.44, 218.6,
249A.7, 249A.26, 261E.13, 284.13, 307.46, 313.5