Bill Text: IA HSB582 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to the department of administrative services' notification requirements for internal service funds.
Spectrum: Committee Bill
Status: (Introduced) 2024-01-25 - Subcommittee recommends passage. Vote Total: 3-0. [HSB582 Detail]
Download: Iowa-2023-HSB582-Introduced.html
House
Study
Bill
582
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
ADMINISTRATIVE
SERVICES
BILL)
A
BILL
FOR
An
Act
relating
to
the
department
of
administrative
services’
1
notification
requirements
for
internal
service
funds.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5370DP
(3)
90
sc/ns
S.F.
_____
H.F.
_____
Section
1.
Section
8A.123,
subsection
1,
Code
2024,
is
1
amended
to
read
as
follows:
2
1.
Activities
of
the
department
shall
be
accounted
3
for
within
the
general
fund
of
the
state,
except
that
the
4
director
may
establish
and
maintain
internal
service
funds
5
in
accordance
with
generally
accepted
accounting
principles,
6
as
defined
in
section
8.57,
subsection
4
,
for
activities
of
7
the
department
which
are
primarily
funded
from
billings
to
8
governmental
entities
for
services
rendered
by
the
department.
9
The
establishment
of
an
internal
service
fund
is
subject
to
10
the
approval
of
the
director
of
the
department
of
management
11
and
the
concurrence
of
the
auditor
of
state.
At
least
ninety
12
days
prior
to
the
establishment
of
an
internal
service
fund
13
pursuant
to
this
section
,
the
director
shall
notify
in
writing
14
the
general
assembly,
including
the
legislative
council,
15
legislative
fiscal
committee,
and
the
legislative
services
16
agency.
17
EXPLANATION
18
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
19
the
explanation’s
substance
by
the
members
of
the
general
assembly.
20
Code
section
8A.123
authorizes
the
department
of
21
administrative
services
(DAS)
to
establish
and
maintain
22
internal
service
funds
for
activities
primarily
funded
by
DAS’s
23
billings
to
governmental
entities.
The
director
of
DAS
is
24
required
to
notify
in
writing
the
general
assembly,
including
25
the
legislative
council,
legislative
fiscal
committee,
and
26
legislative
services
agency,
at
least
90
days
prior
to
the
27
establishment
of
an
internal
service
fund.
Under
Code
section
28
8A.126,
if
a
service
is
no
longer
provided
and
insufficient
29
funds
remain
in
an
internal
service
fund
to
pay
outstanding
30
debts
and
liabilities,
the
director
of
DAS
must
notify
the
31
general
assembly
and
request
that
moneys
be
appropriated
32
from
the
general
fund
of
the
state
to
pay
such
debts
and
33
liabilities.
34
This
bill
strikes
DAS’s
obligation
to
notify
the
general
35
-1-
LSB
5370DP
(3)
90
sc/ns
1/
2
