331.402 - POWERS RELATING TO FINANCES -- LIMITATIONS. - Iowa Statutes

331.402 POWERS RELATING TO FINANCES -- LIMITATIONS. 1. The payment of county obligations by anticipatory warrants is subject to chapters 74 and 74A and other applicable state law. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 to 309.55. 2. The board may: a. Require a person who is not a part of county government but is receiving county funds to submit to audit by auditors chosen by the county. The person shall make available all pertinent records needed for the audit. b. Enter into an agreement with the state department of human services for assistance in accordance with section 249A.12. c. Levy within a township at a rate not to exceed the rate permitted under sections 359.30 and 359.33 for the care and maintenance of cemeteries, if the township officials fail to levy the tax as needed. d. Authorize the county auditor to issue warrants for certain purposes as provided in section 331.506, subsection 3. e. Authorize the auditor to issue checks in lieu of warrants. The checks shall be charged directly against a bank account controlled by the county treasurer. f. Impose a hotel and motel tax in accordance with chapter 423A. g. Order the suspension of property taxes or cancel and remit the taxes of certain persons as provided in sections 427.8 and 427.10. h. Provide for a partial exemption from property taxation in accordance with chapter 427B. i. Contract with certified public accountants to conduct the annual audit of the financial accounts and transactions of the county as provided in section 11.6. 3. A county may enter into loan agreements to borrow money for any public purpose in accordance with the following terms and procedures: a. A loan agreement entered into by a county may contain provisions similar to those sometimes found in loan agreements between private parties, including, but not limited to, the issuance of notes to evidence its obligations. b. A provision of a loan agreement which stipulates that a portion of the payments be applied as interest is subject to chapter 74A. Other laws relating to interest rates do not apply. Chapter 75 is not applicable. A county enterprise is a separate entity under this subsection, whether it is governed by the board or another governing body. c. The board shall follow substantially the same authorization procedure required for the issuance of general obligation bonds issued for the same purpose to authorize a loan agreement made payable from the debt service fund. d. The board may authorize a loan agreement which is payable from the general fund if the loan agreement would not cause the total of scheduled annual payments of principal or interest or both principal and interest due from the general fund of the county in any single future fiscal year with respect to all loan agreements in force on the date of the authorization to exceed ten percent of the last certified general fund budget amount in accordance with the following procedures: (1) The board shall follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for personal property which is payable from the general fund. The board must follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement does not exceed the following limits: (a) Four hundred thousand dollars in a county having a population of twenty-five thousand or less. (b) Five hundred thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand. (c) Six hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand. (d) Eight hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand. (e) One million dollars in a county having a population of more than two hundred thousand. (2) The board must follow the following procedures to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement exceeds the limits set forth in subparagraph (1): (a) The board must institute proceedings for entering into a loan agreement payable from the general fund by causing a notice of the meeting to discuss entering into the loan agreement, including a statement of the principal amount and purpose of the loan agreement and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the discussion meeting. No sooner than thirty days following the discussion meeting shall the board hold a meeting at which it is proposed to take action to enter into the loan agreement. (b) If at any time before the end of the thirty-day period after which a meeting may be held to take action to enter into the loan agreement, a petition is filed with the auditor in the manner provided by section 331.306 asking that the question of entering into the loan agreement be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to enter into the loan agreement to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of entering into the loan agreement. However, for purposes of this subparagraph, the petition shall not require signatures in excess of one thousand persons. The question to be placed on the ballot shall be stated affirmatively in substantially the following manner: Shall the county of ..... enter into a loan agreement in amount of $.. for the purpose of .....? Notice of the election and its conduct shall be in the manner provided in section 331.442, subsections 2 through 4. (c) If a petition is not filed or if a petition is filed and the proposition of entering into the loan agreement is approved at an election, the board may proceed and enter into the loan agreement. e. The governing body may authorize a loan agreement payable from the net revenues of a county enterprise or combined county enterprise by following the authorization procedures of section 331.464. f. A loan agreement to which a county is a party or in which a county has a participatory interest is an obligation of a political subdivision of this state for the purpose of chapters 502 and 636, and is a lawful investment for banks, trust companies, building and loan associations, savings and loan associations, investment companies, insurance companies, insurance associations, executors, guardians, trustees, and any other fiduciaries responsible for the investment of funds.          Section History: Early Form 1. [S81, § 331.402(1); 81 Acts, ch 117, § 401] 2. a. [C77, 79, 81, § 332.3(31); S81, § 331.402(2); 81 Acts, ch 117, § 401] b. [S81, § 331.402(2); 81 Acts, ch 117, § 401] c. [C77, 79, 81, § 24.37(14), 332.3(30); S81, § 331.402(2); 81 Acts, ch 117, § 401] d--g. [S81, § 331.402(2); 81 Acts, ch 117, § 401]          Section History: Recent Form 83 Acts, ch 96, § 157, 159; 84 Acts, ch 1123, § 2; 87 Acts, ch 103, § 1; 92 Acts, ch 1138, § 2; 95 Acts, ch 67, §53; 2001 Acts, ch 45, §2; 2009 Acts, ch 100, §9, 21 331.403 ANNUAL FINANCIAL REPORT. 1. Not later than December 1 of each year on forms and pursuant to instructions prescribed by the department of management, a county shall prepare an annual financial report showing for each county fund the financial condition as of June 30 and the results of operations for the year then ended. Copies of the report shall be maintained as a public record at the auditor's office and shall be filed with the director of the department of management and with the auditor of state by December 1. A summary of the report, in a form prescribed by the director, shall be published by each county not later than December 1 of each year in one or more newspapers which meet the requirements of section 618.14. 2. Beginning with the fiscal year ending June 30, 1985, the annual financial report required in subsection 1 shall be prepared in conformity with generally accepted accounting principles. 3. A county that fails to meet the filing deadline imposed by this section shall have withheld from payments to be made to the county and allocated to the county pursuant to section 425.1 an amount equal to five cents per capita until the financial report is filed.          Section History: Recent Form 83 Acts, ch 123, § 2, 209; 86 Acts, ch 1245, § 113; 97 Acts, ch 206, § 14, 15, 24; 2003 Acts, ch 178, §2 Referred to in § 331.431, 333A.4, 426B.5 331.404 TO 331.420 Reserved. 331.421 DEFINITIONS. As used in this part, unless the context otherwise requires: 1. "Basic levy" means a levy authorized and limited by section 331.423 for general county services and rural county services. 2. "Committee" means the county finance committee established in chapter 333A. 3. "Debt service" means expenditures for servicing the county's debt. 4. "Debt service levy" means a levy authorized and limited by section 331.422, subsection 3. 5. "Emergency services levy" means a levy authorized and limited by section 331.424C. 6. "Fiscal year" means the period of twelve months beginning July 1 and ending on the following June 30. 7. "General county services" means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds. 8. "Rural county services" means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. 9. "Secondary road services" means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds. 10. "Supplemental levy" means a levy authorized and limited by section 331.424 for general county services and rural county services.          Section History: Recent Form 83 Acts, ch 123, § 5, 209; 84 Acts, ch 1178, § 6; 86 Acts, ch 1237, § 21; 2000 Acts, ch 1117, §19 331.422 COUNTY PROPERTY TAX LEVIES. Subject to this section and sections 331.423 through 331.426 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its March session to be levied for county purposes as follows: 1. Taxes for general county services shall be levied on all taxable property within the county. 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county. 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law. 4. Other taxes shall be levied as provided by state law.          Section History: Recent Form 83 Acts, ch 123, § 6, 209 Referred to in § 331.421 331.423 BASIC LEVIES -- MAXIMUMS. Annually, the board may certify basic levies, subject to the following limits: 1. For general county services, three dollars and fifty cents per thousand dollars of the assessed value of all taxable property in the county. 2. For rural county services, three dollars and ninety-five cents per thousand dollars of the assessed value of taxable property in the county outside of incorporated city areas.          Section History: Recent Form 83 Acts, ch 123, § 7, 209; 86 Acts, ch 1237, § 22 Referred to in § 28M.5, 331.421, 331.422, 331.425, 331.426, 331.434, 331.435 331.424 SUPPLEMENTAL LEVIES. To the extent that the basic levies are insufficient to meet the county's needs for the following services, the board may certify supplemental levies as follows: 1. For general county services, an amount sufficient to pay the charges for the following: a. To the extent that the county is obligated by statute to pay the charges for: (1) The costs of inpatient or outpatient substance abuse admission, commitment, transportation, care, and treatment at any of the following: (a) The alcoholic treatment center at Oakdale. However, the county may require that an admission to the center shall be reported to the board by the center within five days as a condition of the payment of county funds for that admission. (b) A state mental health institute, or a community-based public or private facility or service. (2) Care of children admitted or committed to the Iowa juvenile home at Toledo. (3) Clothing, transportation, medical, or other services provided persons attending the Iowa braille and sight saving school, the Iowa school for the deaf, or the university of Iowa hospitals and clinics' center for disabilities and development for children with severe disabilities at Iowa City, for which the county becomes obligated to pay pursuant to sections 263.12, 269.2, and 270.4 through 270.7. b. Foster care and related services provided under court order to a child who is under the jurisdiction of the juvenile court, including court-ordered costs for a guardian ad litem under section 232.71C. c. Elections, and voter registration pursuant to chapter 48A. d. Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for general county services. e. Joint county and city building authorities established under section 346.27, as provided in subsection 22 of that section. f. Tort liability insurance, property insurance, and any other insurance that may be necessary in the operation of the county, costs of a self-insurance program, costs of a local government risk pool, and amounts payable under any insurance agreements to provide or procure such insurance, self-insurance program, or local government risk pool. g. The maintenance and operation of the courts, including but not limited to the salary and expenses of the clerk of the district court and other employees of the clerk's office, and bailiffs, court costs if the prosecution fails or if the costs cannot be collected from the person liable, costs and expenses of prosecution under section 189A.17, salaries and expenses of juvenile court officers under chapter 602, court-ordered costs in domestic abuse cases under section 236.5, the county's expense for confinement of prisoners under chapter 356A, temporary assistance to the county attorney, county contributions to a retirement system for bailiffs, reimbursement for judicial magistrates under section 602.6501, claims filed under section 622.93, interpreters' fees under section 622B.7, uniform citation and complaint supplies under section 805.6, and costs of prosecution under section 815.13. h. Court-ordered costs of conciliation procedures under section 598.16. i. Establishment and maintenance of a joint county indigent defense fund pursuant to an agreement under section 28E.19. j. The maintenance and operation of a local emergency management agency established pursuant to chapter 29C. The board may require a public or private facility, as a condition of receiving payment from county funds for services it has provided, to furnish the board with a statement of the income, assets, and legal residence including township and county of each person who has received services from that facility for which payment has been made from county funds under paragraphs "a" and "b". However, the facility shall not disclose to anyone the name or street or route address of a person receiving services for which commitment is not required, without first obtaining that person's written permission. Parents or other persons may voluntarily reimburse the county or state for the reasonable cost of caring for a patient or an inmate in a county or state facility. 2. For rural county services, an amount sufficient to pay the charges for the following: a. Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for rural county services. b. An aviation authority under chapter 330A, to the extent that the county contributes to the authority under section 330A.15.          Section History: Recent Form 83 Acts, ch 123, § 8, 209; 84 Acts, ch 1178, § 7; 84 Acts, ch 1312, § 8; 86 Acts, ch 1211, § 20; 90 Acts, ch 1233, § 25; 92 Acts, ch 1139, § 26; 94 Acts, ch 1169, §59; 94 Acts, ch 1170, §52; 95 Acts, ch 206, §9, 12; 96 Acts, ch 1129, §84; 96 Acts, ch 1219, §102; 97 Acts, ch 35, §22, 25; 2001 Acts, ch 181, §25 Referred to in § 23A.2, 123.38, 218.99, 331.301, 331.421, 331.422, 331.425, 331.426, 331.427, 331.428, 331.434, 331.435 331.424A COUNTY MENTAL HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES SERVICES FUND. 1. For the purposes of this chapter, unless the context otherwise requires, "services fund" means the county mental health, mental retardation, and developmental disabilities services fund created in subsection 2. The county finance committee created in section 333A.2 shall consult with the state commission in adopting rules and prescribing forms for administering the services fund. 2. For the fiscal year beginning July 1, 1996, and succeeding fiscal years, county revenues from taxes and other sources designated for mental health, mental retardation, and developmental disabilities services shall be credited to the mental health, mental retardation, and developmental disabilities services fund of the county. The board shall make appropriations from the fund for payment of services provided under the county management plan approved pursuant to section 331.439. The county may pay for the services in cooperation with other counties by pooling appropriations from the fund with other counties or through county regional entities including but not limited to the county's mental health and developmental disabilities regional planning council created pursuant to section 225C.18. 3. For the fiscal year beginning July 1, 1996, and succeeding fiscal years, receipts from the state or federal government for such services shall be credited to the services fund, including moneys allotted to the county from the state payment made pursuant to section 331.439 and moneys allotted to the county for property tax relief pursuant to section 426B.1. 4. For the fiscal year beginning July 1, 1996, and for each subsequent fiscal year, the county shall certify a levy for payment of services. For each fiscal year, county revenues from taxes imposed by the county credited to the services fund shall not exceed an amount equal to the amount of base year expenditures for services as defined in section 331.438, less the amount of property tax relief to be received pursuant to section 426B.2, in the fiscal year for which the budget is certified. The county auditor and the board of supervisors shall reduce the amount of the levy certified for the services fund by the amount of property tax relief to be received. A levy certified under this section is not subject to the appeal provisions of section 331.426 or to any other provision in law authorizing a county to exceed, increase, or appeal a property tax levy limit. 5. Appropriations specifically authorized to be made from the mental health, mental retardation, and developmental disabilities services fund shall not be made from any other fund of the county.          Section History: Recent Form 95 Acts, ch 206, §10; 96 Acts, ch 1183, §33; 96 Acts, ch 1205, §1; 96 Acts, ch 1219, §103; 97 Acts, ch 198, § 2; 2000 Acts, ch 1090, §1, 6; 2000 Acts, ch 1232, §5, 9, 10; 2001 Acts, ch 155, §1, 9--11; 2002 Acts, ch 1119, §157; 2002 Acts, ch 1146, §7; 2004 Acts, ch 1090, §18 Referred to in § 123.38, 218.99, 225C.6, 225C.12, 226.9C, 331.422, 331.426, 331.434, 331.435, 331.438, 331.439, 426B.3, 426B.5          Footnotes Reimbursement rate increase for purchase of service providers; 2000 Acts, ch 1221, §3; 2001 Acts, ch 184, §2, 4, 15; 2001 Acts, ch 191, §34, 53; 2002 Acts, ch 1174, §2; 2003 Acts, ch 183, § 2; 2004 Acts, ch 1176, §2; 2005 Acts, ch 176, §2; 2006 Acts, ch 1181, §2; 2007 Acts, ch 208, §2; 2008 Acts, ch 1186, § 2; 2009 Acts, ch 182, §54 Transfers of funds from other funds by county or utilization of nonreversion authority permitted during 2007 fiscal year for decategorization project funding; report; 2007 Acts, ch 218, §96 Two-year pilot project for a regional service network for mental health, mental retardation, and developmental disabilities services paid from funds under this section, see 2008 Acts, ch 1187, § 59 331.424B CEMETERY LEVY. The board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the board including pioneer cemeteries and to pay other expenses of the board or the cemetery commission as provided in section 331.325. The proceeds of the tax levy shall be credited to the county general fund.          Section History: Recent Form 96 Acts, ch 1182, §2; 2002 Acts, ch 1119, §158 Referred to in § 331.422, 331.426, 331.434, 331.435 331.424C EMERGENCY SERVICES FUND. A county that is providing fire protection service or emergency medical service to a township pursuant to section 331.385 shall establish an emergency services fund and may certify taxes for levy in the township not to exceed the amounts authorized in section 359.43. The county has the authority to use a portion of the taxes levied and deposited in the fund for the purpose of accumulating moneys to carry out the purposes of section 359.43, subsection 4.          Section History: Recent Form 2000 Acts, ch 1117, §20; 2003 Acts, ch 44, §63; 2004 Acts, ch 1146, §3; 2005 Acts, ch 74, §2, 3 Referred to in § 331.385, 331.421, 331.422, 331.426, 331.434, 331.435 331.425 ADDITIONS TO LEVIES -- SPECIAL LEVY ELECTION. The board may certify an addition to a levy in excess of the amounts otherwise permitted under sections 331.423, 331.424, and 331.426 if the proposition to certify an addition to a levy has been submitted at a special levy election and received a favorable majority of the votes cast on the proposition. A special levy election is subject to the following: 1. The election shall be held only if the board gives notice to the county commissioner of elections, not later than February 15, that the election is to be held. 2. The election shall be held on the first Tuesday in March and be conducted by the county commissioner of elections in accordance with the law. 3. The proposition to be submitted shall be substantially in the following form: "Vote for only one of the following: Shall the county of ........ levy an additional tax at a rate of $... each year for ... years beginning next July 1 in excess of the statutory limits otherwise applicable for the (general county services or rural county services) fund? or The county of ........ shall continue the (general county services or rural county services fund) under the maximum rate of $...." 4. The canvass shall be held beginning at one o'clock on the second day which is not a holiday following the special levy election. 5. Notice of the proposed special levy election shall be published at least twice in a newspaper as specified in section 331.305 prior to the date of the special levy election. The first notice shall appear as early as practicable after the board has decided to seek a special levy.          Section History: Recent Form 83 Acts, ch 123, § 9, 209; 2009 Acts, ch 57, §85 Referred to in § 331.422, 331.426, 331.434, 331.435 331.426 ADDITIONS TO BASIC LEVIES. If a county has unusual circumstances, creating a need for additional property taxes for general county services or rural county services in excess of the amount that can be raised by the levies otherwise permitted under sections 331.423 through 331.425, the board may certify additions to each of the basic levies as follows: 1. The basis for justifying an additional property tax under this section must be one or more of the following: a. An unusual increase in population as determined by the preceding certified federal census. b. A natural disaster or other emergency. c. Unusual problems relating to major new functions required by state law. d. Unusual staffing problems. e. Unusual need for additional moneys to permit continuance of a program which provides substantial benefit to county residents. f. Unusual need for a new program which will provide substantial benefit to county residents, if the county establishes the need and the amount of necessary increased cost. g. A reduced or unusually low growth rate in the property tax base of the county. 2. The public notice of a hearing on the county budget required by section 331.434, subsection 3, shall include the following additional information for the applicable class of services: a. A statement that the accompanying budget summary requires a proposed basic property tax rate exceeding the maximum rate established by the general assembly. b. A comparison of the proposed basic tax rate with the maximum basic tax rate, and the dollar amount of the difference between the proposed rate and the maximum rate. c. A statement of the major reasons for the difference between the proposed basic tax rate and the maximum basic tax rate. The information required by this subsection shall be published in a conspicuous form as prescribed by the committee.          Section History: Recent Form 83 Acts, ch 123, § 10, 209 Referred to in § 331.422, 331.424A, 331.425, 331.434, 331.435 331.427 GENERAL FUND. 1. Except as otherwise provided by state law, county revenues from taxes and other sources for general county services shall be credited to the general fund of the county, including revenues received under sections 9I.11, 101A.3, 101A.7, 123.36, 123.143, 142D.9, 176A.8, 321.105, 321.152, 321G.7, 321I.8, section 331.554, subsection 6, sections 341A.20, 364.3, 368.21, 423A.7, 428A.8, 433.15, 434.19, 445.57, 453A.35, 458A.21, 483A.12, 533.329, 556B.1, 583.6, 602.8108, 904.908, and 906.17, and the following: a. License fees for business establishments. b. Moneys remitted by the clerk of the district court and received from a magistrate or district associate judge for fines and forfeited bail imposed pursuant to a violation of a county ordinance. c. Other amounts in accordance with state law. 2. Fees and charges including service delivery fees, credit card fees, and electronic funds transfer charges payable to a third party, not to the county, that are imposed for completing an electronic financial transaction with the county are not considered county revenues for purposes of subsection 1. 3. The board may make appropriations from the general fund for general county services, including but not limited to the following: a. Expenses of a joint emergency management commission under chapter 29C. b. Development, operation, and maintenance of memorial buildings or monuments under chapter 37. c. Purchase of voting systems and equipment under chapter 52. d. Expenses incurred by the county conservation board established under chapter 350, in carrying out its powers and duties. e. Local health services. The county auditor shall keep a complete record of appropriations for local health services and shall issue warrants on them only on requisition of the local or district health board. f. Expenses relating to county fairs, as provided in chapter 174. g. Maintenance of a juvenile detention home under chapter 232. h. Relief of veterans under chapter 35B. i. Care and support of the poor under chapter 252. j. Operation, maintenance, and management of a health center under chapter 346A. k. For the use of a nonprofit historical society organized under chapter 504, Code 1989, or current chapter 504, a city-owned historical project, or both. l. Services listed in section 331.424, subsection 1, and section 331.554. m. Closure and postclosure care of a sanitary disposal project under section 455B.302. 4. Appropriations specifically authorized to be made from the general fund shall not be made from the rural services fund, but may be made from other sources.          Section History: Recent Form 83 Acts, ch 123, § 11, 209; 84 Acts, ch 1107, § 1; 84 Acts, ch 1206, § 1; 85 Acts, ch 195, § 40; 85 Acts, ch 201, § 2; 89 Acts, ch 83, § 48; 90 Acts, ch 1230, § 90; 90 Acts, ch 1236, §47; 91 Acts, ch 191, § 8; 92 Acts, ch 1139, § 27; 94 Acts, ch 1074, §3; 95 Acts, ch 216, §37; 97 Acts, ch 158, § 2; 2000 Acts, ch 1090, §2, 6; 2001 Acts, ch 155, §2, 9--11; 2003 Acts, ch 18, § 3; 2003 Acts, ch 108, §67; 2003 Acts, ch 178, §3; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1132, §85; 2004 Acts, ch 1175, §394; 2005 Acts, ch 140, §17; 2007 Acts, ch 174, §92; 2007 Acts, ch 185, §2; 2008 Acts, ch 1084, § 14; 2009 Acts, ch 57, §86 Referred to in § 12C.1, 12C.4, 37.9 331.428 RURAL SERVICES FUND. 1. Except as otherwise provided by state law, county revenues from taxes and other sources for rural county services shall be credited to the rural services fund of the county. 2. The board may make appropriations from the rural services fund for rural county services, including but not limited to the following: a. Road clearing, weed eradication, and other expenses incurred under chapter 317. b. Maintenance of a county library and library contracts under chapter 336. c. Planning, operating, and maintaining sanitary disposal projects under chapter 455B. d. Services listed under section 331.424, subsection 2. 3. Appropriations specifically authorized to be made from the rural services fund shall not be made from the general fund, but may be made from other sources.          Section History: Recent Form 83 Acts, ch 123, § 12, 209 331.429 SECONDARY ROAD FUND. 1. Except as otherwise provided by state law, county revenues for secondary road services shall be credited to the secondary road fund, including the following: a. Transfers from the general fund not to exceed in any year the dollar equivalent of a tax of sixteen and seven-eighths cents per thousand dollars of assessed value on all taxable property in the county multiplied by the ratio of current taxes actually collected and apportioned for the general basic levy to the total general basic levy for the current year, and an amount equivalent to the moneys derived by the general fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the general basic fund in the current year, multiplied by the ratio of sixteen and seven-eighths cents to three dollars and fifty cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes. b. Transfers from the rural services fund not to exceed in any year the dollar equivalent of a tax of three dollars and three-eighths cents per thousand dollars of assessed value on all taxable property not located within the corporate limits of a city in the county multiplied by the ratio of current taxes actually collected and apportioned for the rural services basic levy to the total rural services basic levy for the current year and an amount equivalent to the moneys derived by the rural services fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the rural services basic fund in the current year, multiplied by the ratio of three dollars and three-eighths cents to three dollars and ninety-five cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes. c. Moneys allotted to the county from the state road use tax fund. d. Moneys provided by individuals from their own contributions for the improvement of any secondary road. e. Other moneys dedicated to this fund by law including but not limited to sections 306.15, 309.52, 311.23, 311.29, and 313.28. 2. The board may make appropriations from the secondary road fund for the following secondary road services: a. Construction and reconstruction of secondary roads and costs incident to the construction and reconstruction. b. Maintenance and repair of secondary roads and costs incident to the maintenance and repair. c. Payment of all or part of the cost of construction and maintenance of bridges in cities having a population of eight thousand or less and all or part of the cost of construction of roads which are located within cities of less than four hundred population and which lead to state parks. d. Special drainage assessments levied on account of benefits to secondary roads. e. Payment of interest and principal on bonds of the county issued for secondary roads, bridges, or culverts constructed by the county. f. A legal obligation in connection with secondary roads and bridges, which obligation is required by law to be taken over and assumed by the county. g. Secondary road equipment, materials, and supplies, and garages or sheds for their storage, repair, and servicing. h. Assignment or designation of names or numbers to roads in the county and erection, construction, or maintenance of guideposts or signs at intersections of roads in the county. i. The services provided under sections 306.15, 309.18, 309.52, 311.7, 311.23, 313A.23, 316.14, 468.43, 468.108, 468.341, and 468.342, or other state law relating to secondary roads.          Section History: Recent Form 83 Acts, ch 123, § 13, 209; 84 Acts, ch 1178, § 8--10; 87 Acts, ch 160, §1; 87 Acts, ch 169, § 5; 88 Acts, ch 1250, § 12; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2008 Acts, ch 1124, §20 Referred to in § 309.10, 312.2, 331.432, 357I.11 331.430 DEBT SERVICE FUND. 1. Except as otherwise provided by state law, county revenues from taxes and other sources for debt service shall be credited to the debt service fund of the county. However, moneys pledged or available to service general obligation bonds, and received from sources other than property taxes, shall be deposited in the fund from which the debt is to be retired. 2. The board may make appropriations from the debt service fund for the following debt service: a. Judgments against the county, except those authorized by law to be paid from sources other than property tax. b. Interest as it becomes due and the amount necessary to pay, or to create a sinking fund to pay, the principal at maturity of all general obligation bonds issued by the county. c. Payments required to be made from the debt service fund under a lease or lease-purchase agreement. For the purposes of this section, warrants issued by a county in anticipation of revenue, refunding or refinancing of such warrants, and judgments based on a default in payment of such warrants shall not be considered debt payable from the debt service fund. 3. A tax levied for the debt service fund is not invalid if it raises moneys in excess of those needed for a specific purpose. Only excess moneys remaining after retirement of all indebtedness payable from the debt service fund may be transferred from the fund to the fund most closely related to the project for which the indebtedness arose, or to the general fund, subject to the terms of the original bond issue. This subsection shall not be construed to give a county board of supervisors authority to increase the debt service levy for the purpose of creating excess moneys in the fund to be used for purposes other than those related to retirement of debt. 4. When the amount in the hands of the treasurer belonging to the debt service fund, after setting aside the sum required to pay interest maturing before the next levy, is sufficient to redeem one or more bonds which by their terms are subject to redemption, the treasurer shall notify the owner of the bonds. If the bonds are not presented for payment or redemption within thirty days after the date of notice, the interest on the bonds shall cease, and the amount due shall be set aside for payment when presented. Redemptions shall be made in the order of the bond numbers.          Section History: Recent Form 83 Acts, ch 123, § 14, 209; 84 Acts, ch 1178, § 11; 85 Acts, ch 156, §2; 97 Acts, ch 25, § 1, 2 Referred to in § 331.432, 331.441, 331.447 331.431 ADDITIONAL FUNDS. A county may establish other funds in accordance with generally accepted accounting principles. Taxes may be levied for those funds as provided by state law. The condition and operations of each fund shall be included in the annual financial report required in section 331.403.          Section History: Recent Form 83 Acts, ch 123, § 15, 209 331.432 INTERFUND TRANSFERS. 1. It is unlawful to make permanent transfers of money between the general fund and the rural services fund. 2. Moneys credited to the secondary road fund for the construction and maintenance of secondary roads shall not be transferred. 3. Except as authorized in section 331.477, transfers of moneys between the county mental health, mental retardation, and developmental disabilities services fund and any other fund are prohibited. 4. Other transfers, including transfers from the debt service fund made in accordance with section 331.430, and transfers from the general or rural services fund to the secondary road fund in accordance with section 331.429, subsection 1, paragraphs "a" and "b", are not effective until authorized by resolution of the board. 5. The transfer of inactive funds is subject to section 24.21.          Section History: Recent Form 83 Acts, ch 123, § 16, 209; 98 Acts, ch 1213, §1, 2          Footnotes Transfers of funds from other funds by county or utilization of nonreversion authority permitted during 2007 fiscal year for decategorization project funding; report; 2007 Acts, ch 218, §96 331.433 ESTIMATES SUBMITTED BY DEPARTMENTS. 1. On or before January 15 of each year, each elective or appointive officer or board, except tax certifying boards as defined in section 24.2, subsection 2, having charge of a county office or department, shall prepare and submit to the auditor or other official designated by the board an estimate, itemized in the detail required by the board and consistent with existing county accounts, showing all of the following: a. The proposed expenditures of the office or department for the next fiscal year. b. An estimate of the revenues, except property taxes, to be collected for the county by the office during the next fiscal year. 2. On or before January 20 of each year, the auditor or other designated official shall compile the various office and department estimates and submit them to the board. In the preparation of the county budget the board may consult with any officer or department concerning the estimates and requests and may adjust the requests for any county office or department.          Section History: Recent Form 83 Acts, ch 123, § 17, 209 331.434 COUNTY BUDGET -- NOTICE AND HEARING -- APPROPRIATIONS. Annually, the board of each county, subject to sections 331.423 through 331.426 and other applicable state law, shall prepare and adopt a budget, certify taxes, and provide appropriations as follows: 1. The budget shall show the amount required for each class of proposed expenditures, a comparison of the amounts proposed to be expended with the amounts expended for like purposes for the two preceding years, the revenues from sources other than property taxation, and the amount to be raised by property taxation, in the detail and form prescribed by the director of the department of management. For each county that has established an urban renewal area, the budget shall include estimated and actual tax increment financing revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated and actual expenditures of the debt proceeds, and identification of any entity receiving a direct payment of taxes funded by tax increment financing revenues and shall include the total amount of loans, advances, indebtedness, or bonds outstanding at the close of the most recently ended fiscal year, which qualify for payment from the special fund created in section 403.19, including interest negotiated on such loans, advances, indebtedness, or bonds. For purposes of this subsection, "indebtedness" includes written agreements whereby the county agrees to suspend, abate, exempt, rebate, refund, or reimburse property taxes, provide a grant for property taxes paid, or make a direct payment of taxes, with moneys in the special fund. The amount of loans, advances, indebtedness, or bonds shall be listed in the aggregate for each county reporting. The county finance committee, in consultation with the department of management and the legislative services agency, shall determine reporting criteria and shall prepare a form for reports filed with the department pursuant to this section. The department shall make the information available by electronic means. 2. Not less than twenty days before the date that a budget must be certified under section 24.17 and not less than ten days before the date set for the hearing under subsection 3 of this section, the board shall file the budget with the auditor. The auditor shall make available a sufficient number of copies of the budget to meet the requests of taxpayers and organizations and have them available for distribution at the courthouse or other places designated by the board. 3. The board shall set a time and place for a public hearing on the budget before the final certification date and shall publish notice of the hearing not less than ten nor more than twenty days prior to the hearing in the county newspapers selected under chapter 349. A summary of the proposed budget, in the form prescribed by the director of the department of management, shall be included in the notice. Proof of publication shall be filed with and preserved by the auditor. A levy is not valid unless and until the notice is published and filed. The department of management shall prescribe the form for the public hearing notice for use by counties. 4. At the hearing, a resident or taxpayer of the county may present to the board objections to or arguments in favor of any part of the budget. 5. After the hearing, the board shall adopt by resolution a budget and certificate of taxes for the next fiscal year and shall direct the auditor to properly certify and file the budget and certificate of taxes as adopted. The board shall not adopt a tax in excess of the estimate published, except a tax which is approved by a vote of the people, and a greater tax than that adopted shall not be levied or collected. A county budget and certificate of taxes adopted for the following fiscal year becomes effective on the first day of that year. 6. The board shall appropriate, by resolution, the amounts deemed necessary for each of the different county officers and departments during the ensuing fiscal year. Increases or decreases in these appropriations do not require a budget amendment, but may be provided by resolution at a regular meeting of the board, as long as each class of proposed expenditures contained in the budget summary published under subsection 3 of this section is not increased. However, decreases in appropriations for a county officer or department of more than ten percent or five thousand dollars, whichever is greater, shall not be effective unless the board sets a time and place for a public hearing on the proposed decrease and publishes notice of the hearing not less than ten nor more than twenty days prior to the hearing in the county newspapers selected under chapter 349. 7. Taxes levied by a county whose budget is certified after March 15 shall be limited to the prior year's budget amount. However, this penalty may be waived by the director of the department of management if the county demonstrates that the March 15 deadline was missed because of circumstances beyond the control of the county.          Section History: Recent Form 83 Acts, ch 123, § 18, 209; 86 Acts, ch 1245, § 114; 91 Acts, ch 164, §1; 97 Acts, ch 206, § 16, 17, 24; 2007 Acts, ch 186, §3 Referred to in § 331.426, 331.435, 331.907, 333A.4 331.435 BUDGET AMENDMENT. The board may amend the adopted county budget, subject to sections 331.423 through 331.426 and other applicable state law, to permit increases in any class of proposed expenditures contained in the budget summary published under section 331.434, subsection 3. The board shall prepare and adopt a budget amendment in the same manner as the original budget, as provided in section 331.434, and the amendment is subject to protest as provided in section 331.436, except that the director of the department of management may by rule provide that amendments of certain types or up to certain amounts may be made without public hearing and without being subject to protest. A county budget for the ensuing fiscal year shall be amended by May 31 to allow time for a protest hearing to be held and a decision rendered before June 30. An amendment of a budget after May 31 which is properly appealed but without adequate time for hearing and decision before June 30 is void.          Section History: Recent Form 83 Acts, ch 123, § 19, 209; 86 Acts, ch 1245, § 20 331.436 PROTEST. Protests to the adopted budget must be made in accordance with sections 24.27 through 24.32 as if the county were the municipality under those sections except that the number of people necessary to file a protest under this section shall not be less than one hundred.          Section History: Recent Form 83 Acts, ch 123, § 20, 209; 2003 Acts, ch 178, §17 Referred to in § 331.435 331.437 EXPENDITURES EXCEEDING APPROPRIATIONS. It is unlawful for a county official, the expenditures of whose office come under this part, to authorize the expenditure of a sum for the official's department larger than the amount which has been appropriated for that department by the board. A county official in charge of a department or office who violates this law is guilty of a simple misdemeanor. The penalty in this section is in addition to the liability imposed in section 331.476.          Section History: Recent Form 83 Acts, ch 123, § 21, 209 331.438 COUNTY MENTAL HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES SERVICES EXPENDITURES -- JOINT STATE-COUNTY PLANNING, IMPLEMENTING, AND FUNDING. 1. For the purposes of section 331.424A, this section, section 331.439, and chapter 426B, unless the context otherwise requires: a. "Base year expenditures" means the amount selected by a county and reported to the county finance committee pursuant to this paragraph. The amount selected shall be equal to the amount of net expenditures made by the county for qualified mental health, mental retardation, and developmental disabilities services provided in one of the following: (1) The actual amount reported to the state on October 15, 1994, for the fiscal year beginning July 1, 1993. (2) The net expenditure amount contained in the county's final budget certified in accordance with chapter 24 for the fiscal year beginning July 1, 1995, and reported to the county finance committee. b. "Qualified mental health, mental retardation, and developmental disabilities services" means the services specified on forms issued by the county finance committee following consultation with the state commission. c. "State commission" means the mental health, mental retardation, developmental disabilities, and brain injury commission created in section 225C.5. d. "State payment" means the payment made by the state to a county determined to be eligible for the payment in accordance with section 331.439. 2. A state payment to a county for a fiscal year shall consist of the sum of the state funding the county is eligible to receive from the property tax relief fund in accordance with section 426B.2 plus the county's portion of state funds appropriated for the allowed growth factor adjustment established by the general assembly under section 331.439, subsection 3, and paid from the allowed growth funding pool in accordance with section 426B.5. 3. The state payment shall not include any expenditures for services that were provided but not reported in the county's base year expenditures or for any expenditures which were not included in the county management plan submitted by the county in accordance with section 331.439. A county's eligibility for state payment is subject to the provisions of section 331.439. 4. a. The state commission shall make recommendations and take actions for joint state and county planning, implementing, and funding of mental health, mental retardation or other developmental disabilities, and brain injury services, including but not limited to developing and implementing fiscal and accountability controls, establishing management plans, and ensuring that eligible persons have access to appropriate and cost-effective services. b. The state commission shall do all of the following: (1) Identify characteristics of the service system, including amounts expended, equity of funding among counties, funding sources, provider types, service availability, and equity of service availability among counties and among persons served. (2) Assess the accuracy and uniformity of recordkeeping and reporting in the service system. (3) Identify for each county the factors associated with inflationary growth of the service system. (4) Identify opportunities for containing service system growth. (5) Consider proposals for revising service system administrative rules. (6) Consider provisions and adopt rules for counties to implement a central point of coordination to plan, budget, and monitor county expenditures for the service system. The provisions shall provide options for counties to implement the central point of coordination in collaboration with other counties. (7) Develop criteria for annual county mental health, mental retardation, and developmental disabilities plans. (8) Adopt administrative rules identifying qualified mental health, mental retardation, and developmental disabilities service expenditures for purposes of state payment pursuant to subsection 1. (9) Adopt rules for the county central point of coordination and clinical assessment processes required under section 331.440 and other rules necessary for the implementation of county management plans and expenditure reports required for state payment pursuant to section 331.439. (10) Consider recommendations to improve the programs and cost-effectiveness of state and county contracting processes and procedures, including strategies for negotiations relating to managed care. The recommendations implemented by the commission for the state and county regarding managed care shall include but are not limited to standards for limiting excess costs and profits, and for restricting cost shifting under a managed care system. (11) Provide input, when appropriate, to the director of human services in any decision involving administrative rules which were adopted by the department of human services pertaining to the mental illness, mental retardation, and developmental disabilities services administered by counties. (12) Identify the fiscal impact of existing or proposed legislation and administrative rules on state and county expenditures. (13) Adopt administrative rules providing statewide standards and a monitoring methodology to determine whether cost-effective individualized services are available as required pursuant to section 331.439, subsection 1, paragraph "b". (14) Consider recommendations for and adopt administrative rules establishing statewide minimum standards for services and other support required to be available to persons covered by a county management plan under section 331.439. (15) Consider recommendations for measuring and improving the quality of state and county mental health, mental retardation, and developmental disabilities services and other support. (16) Develop a procedure for each county to disclose to the department of human services information approved by the commission concerning the mental health, mental retardation, developmental disabilities, and brain injury services provided to the individuals served through the county central point of coordination process. The procedure shall incorporate protections to ensure that if individually identified information is disclosed, it is disclosed and maintained in compliance with applicable Iowa and federal confidentiality laws, including but not limited to federal Health Insurance Portability and Accountability Act, Pub. L. No. 104-191, requirements.          Section History: Recent Form 90 Acts, ch 1250, §2; 92 Acts, ch 1241, §75; 94 Acts, ch 1163, §2; 95 Acts, ch 120, §5, 7; 95 Acts, ch 206, §14; 96 Acts, ch 1183, §34--37; 96 Acts, ch 1205, §2; 97 Acts, ch 23, § 36; 97 Acts, ch 198, § 3; 98 Acts, ch 1213, §4, 5, 9--11; 99 Acts, ch 160, §7--10; 2000 Acts, ch 1090, §3, 6; 2001 Acts, ch 155, §3, 9--11; 2002 Acts, ch 1146, §8--11; 2004 Acts, ch 1090, §19--23; 2004 Acts, ch 1175, §174; 2005 Acts, ch 3, §65; 2006 Acts, ch 1093, §1, 3; 2007 Acts, ch 218, §78, 79 Referred to in § 331.424A, 331.439, 426B.2 For specific exceptions to payments and expenditures provided under this section, see appropriations and other noncodified enactments in the annual Acts of the general assembly          Footnotes 2006 amendment to subsection 2 takes effect April 26, 2006, and applies retroactively to July 1, 2005; 2006 Acts, ch 1093, §3 331.439 ELIGIBILITY FOR STATE PAYMENT. 1. The state payment to eligible counties under this section shall be made as provided in sections 331.438 and 426B.2. A county is eligible for the state payment, as defined in section 331.438, for a fiscal year if the director of human services, in consultation with the state commission, determines for a specific fiscal year that all of the following conditions are met: a. The county accurately reported by December 1 the county's expenditures for mental health, mental retardation, and developmental disabilities services and the information required under section 225C.6A, subsection 2, paragraph "c", for the previous fiscal year on forms prescribed by rules adopted by the state commission. If the department determines good cause exists, the department may extend a deadline otherwise imposed under this chapter, chapter 225C, or chapter 426B for a county's reporting concerning mental health, mental retardation, or developmental disabilities services or related revenues and expenditures. b. The county developed and implemented a county management plan for the county's mental health, mental retardation, and developmental disabilities services in accordance with the provisions of this paragraph "b". The plan shall comply with the administrative rules adopted for this purpose by the state commission and is subject to the approval of the director of human services in consultation with the state commission. The plan shall include a description of the county's service management provision for mental health, mental retardation, and developmental disabilities services. For mental retardation and developmental disabilities service management, the plan shall describe the county's development and implementation of a managed system of cost-effective individualized services and shall comply with the provisions of paragraph "f". The goal of this part of the plan shall be to assist the individuals served to be as independent, productive, and integrated into the community as possible. The service management provisions for mental health shall comply with the provisions of paragraph "e". A county is subject to all of the following provisions in regard to the county's management plan and planning process: (1) The county shall have in effect an approved policies and procedures manual for the county