This bill outlines the appropriations for various state government departments in Iowa for the fiscal year beginning July 1, 2025, and ending June 30, 2026. It specifies funding allocations for departments such as the Department of Administrative Services, the Auditor of State, and the Iowa Ethics and Campaign Disclosure Board, detailing amounts for salaries, support, maintenance, and miscellaneous purposes, along with the number of full-time equivalent positions (FTEs) for each department. A significant provision in the bill states that unencumbered or unobligated funds for utility costs and certain appropriations shall not revert at the end of the fiscal year, allowing them to remain available for future use.

The bill also includes specific allocations for the Department of Inspections, Appeals, and Licensing, which covers the collection of license and registration fees and the distribution of funds from the housing trust fund and gaming regulatory revolving fund. It mandates the department to report on activities related to fraud in public assistance programs and emphasizes public transparency in health facility inspections. Additionally, the bill imposes a cap of $17,525 on a standing appropriation for tobacco product manufacturer regulations and encourages the purchase of Iowa products when utilizing appropriated funds. Overall, the bill aims to ensure adequate funding and resource allocation while maintaining fiscal responsibility across various state functions.