This bill appropriates federal funds from various block grants and other nonstate sources to the Iowa Department of Health and Human Services and other state agencies for the fiscal years 2025-2026 and 2026-2027. It specifies funding amounts for several key areas, including $14,116,120 for substance abuse treatment and $7,754,083 for community mental health services for each fiscal year. The bill mandates that a portion of these funds be allocated for administrative expenses, with caps on the percentage that can be used for such costs. Additionally, it ensures that at least 20% of the substance abuse appropriations are directed towards prevention programs and that a minimum of 96% of community services block grant funds are allocated to eligible community action agencies.

Furthermore, the bill outlines the appropriations for various programs, including the low-income home energy assistance program and social services block grants, while mandating that a minimum of 8.4% of the remaining funds for the low-income home energy assistance program be allocated for administrative expenses. It establishes procedures for adjusting appropriations based on actual federal funding received, allowing for proration of funds among programs if federal allocations fall short, and outlines how excess funds should be distributed if federal funds exceed expectations. The bill also requires the Department of Health and Human Services to develop a plan for the use of social services block grant funds and mandates reporting of any additional federal grants received to the legislative council, ensuring effective management and allocation of federal resources for social services and assistance programs.