General Assembly: 76 (1995 Regular GA) - Chapter 214 - State financial provisions


Published: 1995-05-24

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673 lAWS OF THE SEVEN1Y-SIXTH GA, 1995 SESSION

CHAPTER214 STATE FINANCIAL PROVISIONS

S.F. 475

CH. 214

AN ACT relating to state financial provisions and providing applicability provisions and effective dates.

Be It Enacted by the General Assembly of the State of Iowa:

DIVISION I CAPITAL PROJECT AND LEASE-PURCHASE REQUIREMENTS

Section 1. Section 2.47A, subsection 1, paragraph d, Code 1995, is amended to read as follows:

d. Receive semiaBRttal annual status reports for all ongoing capital projects of state agencies, pursuant to section 18.12, subsection 15.

Sec. 2. Section 8.46, Code 1995, is amended to read as follows: 8.46 LEASE-PURCHASE -REPORTING. 1.:. For the purposes of this section, unless the context otherwise requires, "state.; a. "Installment acquisition" includes. but is not limited to. an arrangement in which title

of ownership passes when the first installment pavment is made. b. "Lease-purchase arrangement" includes, but is not limited to. an arrangement in

which title of ownership passes when the final installment payment is made. ~ "State agency" means any executive, judicial, or legislative department, commission,

board, institution, division, bureau, office, agency, or other entity of state government. -h 2. Befel:e At least thirty days prior to entering into a contract involving a lease-pur-

chase or installment acquisition arrangement in which any part or the total amount of the contract is at least fifty thousand dollars, a state agency shall notify the legislative fiscal bureau concerning the contract. The legislative fiscal bureau shall compile the notifica- tions for submission to the legislative fiscal committee of the legislative council regaFEling the eaRtFaet. The notification is required regardless of the source of payment for the lease- purchase or installment acquisition arrangement. The notification shall include all of the following information:

a. A description of the object of the lease-purchase or installment acquisition arrange- ment.

&: The east af the eaRtraet. e,b. The proposed terms of the contract. Eb£., The tetal cost of the contract, including principal and interest costs. If the actual

cost of a contract is not known at least thirty days prior to entering into the contract. the state agency shall estimate the principal and interest costs for the contract.

e:d. An identification of the means and source of payment of the contract. ~ An analysis of consequences of delaying or abandoning the commencement of the

contract. a-3. The legislative fiscal committee shall report to the legislative council concerning

the notifications it receives pursuant to this section. ~ A state ageaey shall repart fll:laFteFly ta the legislative fiseal eammittee eaaeemiBg

its eaRtFaets ilwelvmg a lease pt~rehase arraagemeRt. The fermat af the repart shall he determmed hy the legislative fiseal ht~reatt iR eaastlltatiaa with the departmeRt af maBage meat. The repart shall inelade all af the fella•;r.~ iRfermatiaa:

a: A deseriptiaR af the abjeets af a lease pt~rehase aFFaBgemeRt \Hlder eaRtFaet. &: The tatal easts af the eaRtFaets. e, Tatal pFiReipal aDd iRterest east iR eaeh fiseal year af eaeh eaRtFaet. 6: Aft ideRtifieatiaR af the meaRS aDd sat~ree af paymeat fer eaeh eaRtFaet.

CH. 214 lAWS OF THE SEVENfY-SIXTH GA, 1995 SESSION 674

Sec. 3. Section 18.12, subsection 15, Code 1995, is amended to read as follows: 15. Prepare semiaRBaal annual status reports for all ongoing capital projects of all state

agencies, as defined in section 8.3A, and submit the status reports to the legislative capital projects committee.

DIVISION II REVENUE ESTIMATING

*Sec. 4. Section 8.21, Code 1995, is amended by adding the following new unnumbered paragraph:

NEW UNNUMBERED PARAGRAPH. Unless a collective bargaining agreement, as re- ferred to in section 20.17, subsection 10, between a state public employer and the state employee organization which represents the largest number of state employees, providing for salary adjustment for the ensuing fiscal year is being negotiated at the time required for transmission of the governor's budget, the portion of the governor's budget for the ensuing fiscal year which provides the details of recommended appropriations and a draft appro- priation bill for adjustment of state employee salaries shall be submitted to the general assembly on or before March 1 of the legislative session. If a collective bargaining agree- ment, as referred to in section 20.17, subsection 10, between a state public employer and the state employee organization which represents the largest number of state employees, providing for salary adjustment for the ensuing fiscal year is being negotiated at the time required for transmission of the governor's budget, the portion of the governor's budget for the ensuing fiscal year which provides the details of recommended appropriations and a draft appropriation bill for adjustment of state employee salaries shall be submitted to the general assembly within thirty days of the date by which the collective bargaining agree- ment between the state public employer and the state employee organization is completed, either through agreement or arbitration or prior to the date of final adjournment of that legislative session, whichever is earlier.*

Sec. 5. Section 8.22A, Code 1995, is amended by adding the following new subsec- tions:

NEW SUBSECTION. 5. At the meeting in which the conference agrees to the revenue estimate for the succeeding fiscal year in accordance with the provisions of subsection 3, the conference shall also agree to the following estimate which shall be used by the gover- nor and the general assembly in preparation of the budget message under section 8.22 and the general assembly in the budget process for the succeeding fiscal year:

The amount of lottery revenues for the following fiscal year to be available for disburse- ment following the deductions made pursuant to section 99E.10, subsection 1.

*NEW SUBSECTION. 6. At the meeting in which the conference agrees to the revenue estimate for the succeeding fiscal year in accordance with the provisions of subsection 3, the conference shall also agree to a preliminary projection of the amount of the appropria- tion necessary for the succeeding fiscal year to fund the medical assistance program under chapter 249A. This preliminary projection shall be developed based upon the state and federal requirements for the medical assistance program in effect at the time the projection is made unless the members of the revenue estimating conference agree to assume different requirements for purposes of developing the projection. As a preliminary projection, it shall be used as the basis for later projections deemed necessary by the governor or used by the general assembly, which are developed due to revised budget assumptions, proposed policy revisions, or other adjustments.*

DIVISION III STATE PAYMENT PROVISIONS

Sec. 6. Section 282.31, subsection 1, Code 1995, is amended to read as follows: 1. a. A child who lives in a facility pursuant to section 282.30, subsection 1, paragraph

*Item veto; see message at end of the Act

675 lAWS OF THE SEVEN1Y-SIXTH GA, 1995 SESSION CH. 214

"a", and who is not enrolled in the educational program of the district of residence of the child, shall receive appropriate educational services. The area education agency shall sub- mit a proposed program and budget to the department of education by January 1 for the next succeeding school year. The department of education shall review and approve or modify the program and proposed budget and shall notify the department of revenue and finance and the area education agency of its action by February 1. Begifnung vlith the fiseal yeaF eemmeeeiBg JU:Iy 1, 1990, aad eadiBg JURe 30, 1991, aad iB st~eeeeding yeaFS, the The department of revenue and finance shall pay the approved budget amount for an area education agency in monthly installments beginning September 15 and ending June 15 of the next succeeding school year. The installments shall be as nearly equal as pos- sible as determined by the department of management, taking into consideration the rela- tive budget and cash position of the state's resources. The department of revenue and finance shall transfer the approved budget amount for an area education agency from the moneys appropriated under section 257.16 and make the payment to the area education agency. The area education agency shall submit an accounting for the actual cost of the program to the department of education by August 1 of the following school year. The department shall review and approve or modify all expenditures incurred in compliance with the guidelines pursuant to section 256.7, subsection 10, and shall notify the depart- ment of revenue and finance of the approved accounting amount. The approved account- ing amount shall be compared with any amounts paid by the department of revenue and finance to the area education agency and any differences added to or subtracted from the October payment made under this paragraph for the next school year. Any amount paid by the department of revenue and finance shall be deducted monthly from the state founda- tion aid paid under section 257.16 to all school districts in the state during the FemaiBEleF ef-.that subsequent fiscal year te all seheel Elistriets iB the state. The portion of the total amount of the approved budget that shall be deducted from the state aid of a school district shall be the same as the ratio that the budget enrollment for the budget year of the school district bears to the total budget enrollment in the state for that budget year in which the deduction is made.

b. A child who lives in a facility or home pursuant to section 282.19, and who does not require special education and who is not enrolled in the educational program of the dis- trict of residence of the child, shall be included in the basic enrollment of the school dis- trict in which the facility or home is located.

However, on June 30 of a school year, if the board of directors of a school district deter- mines that the number of children under this paragraph who were counted in the basic enrollment of the school district on the third Friday of September of that school year is fewer than the sum of the number of months all children were enrolled in the school district under this paragraph during the school year divided by nine, the secretary of the school district may submit a claim to the department of education by August 1 following the school year for an amount equal to the district cost per pupil of the district for the previous school year multiplied by the difference between the number of children counted and the number of children calculated by the number of months of enrollment. The amount of the claim shall be paid by the department of revenue and finance to the school district by October 1. The department of revenue and finance shall transfer the total amount of the approved claim of a school district from the moneys appropriated under section 257.16 and the amount paid shall be deducted monthly from the state foundation aid paid to all school districts in the state during the remainder of that the subsequent fiscal year te--all seheel Elistriets iB the state in the manner provided in paragraph "a".

Sec. 7. Section 282.31, subsection 3, Code 1995, is amended to read as follows: 3. The actual special education instructional costs, including transportation, for a child

who requires special education shall be paid by the department of revenue and finance to the school district in which the facility or home is located, only when a district of resi- dence cannot be determined, and the child was not included in the weighted enrollment of

CH. 214 lAWS OF THE SEVENlY-SIXTH GA, 1995 SESSION 676

any district pursuant to section 256B.9, and the payment pursuant to subsection 2, para- graph "a" was not made by any district. The district shall submit a proposed program and budget to the department of education by January 1 for the next succeeding school year. The department of education shall review and approve or modify the program and pro- posed budget and shall notify the district by February 1. The district shall submit a claim by August 1 following the school year for the actual cost of the program. The department shall review and approve or modify the claim and shall notify the department of revenue and finance of the approved claim amount by September 1. The total amount of the ap- proved claim shall be paid by the department of revenue and finance to the school district by October 1. The total amount paid by the department of revenue and finance shall be deducted monthly from the state foundation aid paid under section 257.16 to all school districts in the state during the remaindeF ef that subsequent fiscal year te all seheel dis triets in the state. The portion of the total amount of the approved claims that shall be deducted from the state aid of a school district shall be the same as the ratio that the budget enrollment for the budget year of the school district bears to the total budget en- rollment in the state for the budget year in which the deduction is made. The department of revenue and finance shall transfer the total amount of the approved claims from moneys appropriated under section 257.16 for payment to the school district.

Sec. 8. Section 421.31, Code 1995, is amended by adding the following new subsec- tion:

NEW SUBSECTION. 11. FEDERAL CASH MANAGEMENT IMPROVEMENT ACT ADMINISTRATOR. To serve as administrator for state actions relating to the federal Cash Management and Improvement Act of 1990, Pub. L. No. 101-453, as codified in 31 U.S.C. § 6503. The director shall perform the following duties relating to the federal law:

a. Act as the designated representative of the state in the negotiation and administra- tion of contracts between the state and federal government relating to the federal law.

b. Modify the centralized statewide accounting system and develop, or require to be developed by the appropriate departments of state government, the necessary reports and procedures necessary to complete the managerial and financial reports required to com- ply with the federal law.

Sec. 9. Section 260D.12, as amended by 1994 Iowa Acts, chapter 1181, section 13, is amended to read as follows:

260D.12 PAYMENT OF APPROPRIATION. Payment of appropriations for distribution under this chapter or of appropriations made

in lieu of such appropriations, shall be made by the department of revenue and finance in feU:F monthly installments due on or about Ne>.rembeF 15, Febmaey 15, May 15, and Augast ±& the fifteenth day of each month of a budget year, and installments shall be as nearly equal as possible, as determined by the department of revenue and finance, taking into consideration the relative budget and cash position of the state resources.

Sec. 10. 1994 Iowa Acts, chapter 1181, section 18, is amended to read as follows: SEC. 18. CO~ffiNGENT EFFECTIVE DATE. Sections 12, 13, 14, and 15 of this divi-

sion shall take effect t~peB the publieatien date ef the state eeiBJlFehensP.re annual fiBaB eial repert pFepared in aeeeFdanee vrith genemlly aeeepted aeeeunting pFineiples ·.vhieh inEiieates that the payment ef the ebligatien deseribed in the seetien is made in aeeeFEiaBee vrith geneFally aeeepted aeeeUBtiBg prilleiples July 1, 1995 . .'· .. repert shall be made "by the department ef maBB:gement te the Cede eEiiteF en eF befere the publieatiea Elate ef the Fefl9l4:

Sec. 11. EFFECTIVE DATE. Section 9 of this division of this Act, amending section 260D.12, takes effect July 1, 1995, and the remainder of the division, being deemed of immediate importance, takes effect upon enactment.

677 lAWS OF THE SEVENTY-SIXTH GA, 1995 SESSION CH. 214

DIVISION IV CASH RESERVE AND SPECIAL FUNDS

Sec. 12. Section 8.55, subsection 3, Code 1995, is amended* to read as follows: 3. The moneys in the Iowa economic emergency fund may be appropriated by the gen-

eral assembly only in the fiscal year for which the appropriation is made. The moneys shall only be appropriated by the general assembly for emergency expenditures. How- ever, except as provided in section 8.58, the balance in the Iowa economic emergency fund may be used in determining the cash position of the general fund of the state for the payment of state obligations.

Sec. 13. Section 8.55, subsection 4, Code 1995, is amended to read as follows: 4. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys depos-

ited in the Iowa economic emergency fund shall be credited to the rebuild Iowa eeeaemie emeFgeaey infrastructure fund.

Sec. 14. Section 8.56, subsection 1, Code 1995, is amended to read as follows: 1. A cash reserve fund is created in the state treasury. The cash reserve fund shall be

separate from the general fund of the state and shall not be considered part of the general fund of the state except in determining the cash position of the state as provided in subsec- tion 3. The moneys in the cash reserve fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this section. Notwithstanding section 12C.7, subsection 2, interest or earnings on mon- eys deposited in the cash reserve fund shall be credited to the rebuild Iowa eeeaemie emeFgeaey ft:md infrastructure fund created in section 8.57. Moneys in the cash reserve fund may be used for cash flow purposes provided that any moneys so allocated are re- turned to the cash reserve fund by the end of each fiscal year. However, the fund shall be considered a special account for the purposes of section 8.53.

Sec. 15. Section 8.57, subsection 2, Code 1995, is amended to read as follows: 2. Moneys appropriated under subsection 1 shall be first credited to the cash reserve

fund. To the extent that moneys appropriated under subsection 1 would make the moneys in the cash reserve fund exceed the cash reserve goal percentage of the adjusted revenue estimate for the fiscal year, the moneys are appropriated to the department of manage- ment to be spent for the purpose of eliminating Iowa's GAAP deficit, including the pay- ment of items budgeted in a subsequent fiscal year which under generally accepted ac- counting principles should be budgeted in the current fiscal year. These moneys shall be deposited into a GAAP deficit reduction account established within the department of management. Uas~Jeat meaeys in this aeeetmt shaH 'be avftila'ble feF e*f!eadituFe feF st!B set}t:leat fiseal yeaFS. The department of management shall annually file with both houses of the general assembly at the time of the submission of the governor's budget, a schedule of the items for which moneys appropriated under this subsection for the purpose of elimi- nating Iowa's GAAP deficit, including the payment of items budgeted in a subsequent fiscal year which under generally accepted accounting principles should be budgeted in the current fiscal year, shall be spent. The schedule shall indicate the fiscal year in which the spending for an item is to take place and shall incorporate the items detailed in 1994 Iowa Acts, chapter 1181, section 17. The schedule shall list each item of expenditure and the estimated dollar amount of moneys to be spent on that item for the fiscal year. The department of management may submit during a regular legislative session an amended schedule for legislative consideration. If moneys appropriated under this subsection are not enough to pay for all listed expenditures, the department of management shall distrib- ute the payments among the listed expenditure items. Moneys appropriated to the depart- ment of management under this subsection shall not be spent on items other than those included in the filed schedule. MeF eliminatiea ef the Ct'.AP defieit, inek:lding eliminatiea

*Amendment not enacted

CH. 214 lAWS OF THE SEVENlY-SIXTH GA, 1995 SESSION 678

ef the makiBg ef any apflF9flriatiea in aa ineeTTeet fiseal yeaT, any meaeys in the GAAP defieit Teduetiea aeeeUBt shall he aflflT9flriated On September 1 following the close of a fiscal year. moneys in the GAAP deficit reduction account which remain unexpended for items on the filed schedule for the previous fiscal year shall be credited to the Iowa eco- nomic emergency fund.

Sec. 16. Section 8.57, subsection 5, Code 1995, is amended to read as follows: 5. a. A rebuild Iowa infrastructure aeeeUBt fund is created under the authority of the

department of management. Meaeys The fund shall consist of appropriations made to the fund and transfers of interest, earnings. and moneys from other funds as provided by law. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. However. the fund shall be considered a special account for the pumoses of section 8.53. relating to generally accepted accounting principles.

b. Moneys in the infrastructure fund are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2. interest or earnings on moneys in the infrastructure fund shall be credited to the infrastructure fund. ~ Moneys in the aeeeHBt fund in a fiscal year shall be used as directed by the general

assembly for public infrastructure-related expenditures. d. The general assembly may provide that all or part of the moneys deposited in the

GAAP deficit reduction account created in this section shall be transferred to the infra- structure aeeennt fund in lieu of appropriation of the moneys to the Iowa economic emer- gency fund.

Sec. 17. Section 8.58, Code 1995, is amended to read as follows: 8.58 EXEMPTION FROM AUTOMATIC APPUCATION. To the extent that moneys appropriated under section 8.57 do not result in moneys be-

ing credited to the general fund under section 8.55, subsection 2, moneys appropriated under section 8.57 and moneys contained in the cash reserve fund, rebuild Iowa infra- structure fund. and Iowa economic emergency fund shall not be considered in the applica- tion of any formula, index, or other statutory triggering mechanism which would affect appropriations, payments, or taxation rates, contrary provisions of the Code notwithstand- ing.

To the extent that moneys appropriated under section 8.57 do not result in moneys be- ing credited to the general fund under section 8.55, subsection 2, moneys appropriated under section 8.57 and moneys contained in the cash reserve fund, rebuild Iowa infra- structure fund. and Iowa economic emergency fund shall not be considered by an arbitra- tor or in negotiations under chapter 20.

Sec. 18. NEW SECTION. 8.63 INNOVATIONS FUND. 1. An innovations fund is created in the state treasury under the control of the depart-

ment of management for the purpose of stimulating and encouraging innovation in state government by the awarding of repayable loans to state agencies.

2. The director of the department of management shall establish an eight-member com- mittee to be called the state innovations fund committee. The committee shall review all requests for funds and approve loans of funds if the committee determines that an agency request would result in cost savings or added revenue to the general fund of the state. Eligible projects are projects which cannot be funded from an agency's operating budget without adversely affecting the agency's normal service levels. Projects may include, but are not limited to, purchase of advanced technology, contracting for expert services, and acquisition of equipment or supplies.

3. A state agency seeking a loan from the innovations fund shall complete an applica- tion form designed by the state innovations fund committee which employs a return on investment concept and demonstrates how state general fund expenditures will be re- duced or how state general fund revenues will increase. Minimum loan requirements for

679 lAWS OF THE SEVENlY-SIXTH GA, 1995 SESSION CH. 214

state agency requests shall be determined by the committee. As an incentive to increase state general fund revenues, an agency may retain up to fifty percent of savings realized in connection with a loan from the innovations fund. The amount retained shall be deter- mined by the innovations fund committee.

4. In order for the innovations fund to be self-supporting, the innovations fund commit- tee shall establish repayment schedules for each innovation fund loan awarded. Agencies shall repay the funds over a period not to exceed five years with interest, at a rate to be determined by the innovations fund committee.

5. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys depos- ited in the innovations fund shall be credited to the innovations fund. Notwithstanding section 8.33, moneys remaining in the innovations fund at the end of a fiscal year shall not revert to the general fund of the state.

Sec. 19. EFFECTIVE DATE. This division of this Act, being deemed of immediate importance, takes effect upon enactment.

DMSIONV BUDGET SUBMISSIONS

Sec. 20. Section 8.23, unnumbered paragraph 1, Code 1995, is amended to read as follows:

On or before Septemller October 1, prior to each legislative session, all departments and establishments of the government shall transmit to the director, on blanks to be furnished by the director, estimates of their expenditure requirements, including every proposed expenditure, for the ensuing fiscal year, classified so as to distinguish between expendi- tures estimated for administration, operation, and maintenance, and the cost of each project involving the purchase of land or the making of a public improvement or capital outlay of a permanent character, together with supporting data and explanations as called for by the director. The budget estimates shall include for those agencies which pay for energy directly a line item for energy expenses itemized by type of energy and location. The estimates of expenditure requirements shall be based upon seventy-five percent of the funding provided for the current fiscal year accounted for by program reduced by the historical employee vacancy factor in form specified by the director and the remainder of the estimate of expenditure requirements prioritized by program. The estimates shall be accompanied with performance measures for evaluating the effectiveness of the program. If a department or establishment fails to submit estimates within the time specified, the legislative fiscal bureau shall use the amounts of the appropriations to the department or establishment for the fiscal year in process at the time the estimates are required to be submitted as the amounts for the department's or establishment's request in the docu- ments submitted to the general assembly for the ensuing fiscal year and the governor shall cause estimates to be prepared for that department or establishment as in the governor's opinion are reasonable and proper. The director shall furnish standard budget request forms to each department or agency of state government.

Sec. 21. Section 8.35A, subsection 2, Code 1995, is amended to read as follows: 2. Commencing Septemller October 1, the director shall provide weekly budget tapes

in the form and level of detail requested by the legislative fiscal bureau reflecting finalized agency budget requests for the following fiscal year as submitted to the governor. The director shall transmit all agency requests in final form to the legislative fiscal bureau by November 15. Final budget records containing the governor's recommendation and final agency requests shall be transmitted to the legislative fiscal bureau by January 1 or no later than the date the governor's budget document is delivered to the printer. The governor's recommendation included on this record shall be considered confidential by the legisla- tive fiscal bureau until it is made public by the governor. The legislative fiscal bureau shall use this data in the preparation of information for the legislative appropriation process.

CH. 214 lAWS OF THE SEVEN1Y-SIXTH GA., 1995 SESSION 680

Sec. 22. Section 456A19, unnumbered paragraph 2, Code 1995, is amended to read as follows:

The department shall aRBually en eF befeFe SeptembeF by October 1 of each year submit to the department of management for transmission to the general assembly a detailed estimate of the amount required by the department during the succeeding year for cany- ing on the activities embraced in the fish and wildlife division. The estimate shall be in the same general form and detail as required by law in estimates submitted by other state departments.

Approved May 24, 1995, except the items which 1 hereby disapprove and which are designated as Section 4 in its entirety and that portion of Section 5 which is herein bracketed in ink and initialed by me. My reasons for vetoing these items are delineated in the item veto message pertaining to this Act to the Secretary of State this same date, a copy of which is attached hereto.

TERRY E. BRANSTAD, Governor

Dear Mr. Secretary:

I hereby transmit Senate File 475, an Act relating to state financial provisions and provid- ing applicability provisions and effective dates.

The provisions in Senate File 4 75 reflect our ongoing effort to continually improve Iowa's finances and financial practices. For example, Iowa's improved financial condition is clearly reflected in the provision which changes the payment dates for Merged Area schools from four times per year, one of which occurred after the close of the fiscal year, to monthly. This will have a direct, positive impact on the cash flow position of the community col- leges. Other provisions reflect similar improvement.

Senate File 475 is, therefore, approved on this date with the following exceptions which I hereby disapprove.

I am unable to approve the item designated as Section 4, in its entirety. This item specifies a date by which the salary bill must be submitted to the General Assembly. Because of the complexity of the collective bargaining process and the requirement for multiple agree- ments, the Governor should have the flexibility to determine the appropriate time to sub- mit the salary bill.

I am unable to approve the designated portion of Section 5, identified as Section 8.22A, new subsection 6. This item would require the revenue estimating conference to develop a projection for medical assistance expenditures. It would be inappropriate to give the body responsible for estimating revenue the task of estimating expenditures. That is clearly not a revenue estimating responsibility.

For the above reasons, I hereby respectfully disapprove these items in accordance with Amendment N of the Amendments of 1968 to the Constitution of the State of Iowa. All other items in Senate File 475 are hereby approved as of this date.

Sincerely, TERRY E. BRANSTAD, Governor