This bill outlines the appropriations for various state government departments in Iowa for the fiscal year from July 1, 2025, to June 30, 2026. It details specific funding allocations, including $3,751,628 for the Department of Administrative Services and $1,024,779 for the Auditor of State. A significant change introduced in this bill is the allowance for unencumbered or unobligated funds for utility costs and certain other appropriations to remain available for expenditure in the following fiscal year, deviating from the standard reversion rules. Additionally, it mandates the Department of Inspections, Appeals, and Licensing to report on fraud in public assistance programs and ensures transparency regarding inspections and budget allocations related to health facilities.

Furthermore, the bill appropriates funds to various other state departments, including the Department of Management and the Iowa Public Employees Retirement System, with notable allocations such as $325,000 for cybersecurity services for local governments and $60 million for a pension administrative system, ensuring unencumbered funds for this purpose remain available until the end of the fiscal year beginning July 1, 2035. It also establishes a cap of $17,525 on a standing appropriation for tobacco product manufacturer regulations and emphasizes the preference for purchasing Iowa products. Additionally, the Iowa Utilities Commission is permitted to exceed budgeted expenditures if reimbursable, with a requirement to notify relevant legislative bodies prior to such actions.