Iowa Code Title I. State Sovereignty and Management [Chs. 1-38D] § 8G.4. Searchable budget database internet site created

a. Name of the entity or recipient of state funds.

b. Amount of state funds expended.

c. Funding or expending agency.

d. Funding source.

e. Budget program or activity of the expenditure.

f. Descriptive purpose for the funding action or expenditure.

g. Expected performance outcome for the funding action or expenditure, to the extent that such information is available and can be provided.

h. Past performance outcomes achieved for the funding action or expenditure, to the extent that such information is available and can be provided.

i. State audit or report relating to the entity or recipient of state funds or the budget program or activity or agency.

j. Any other relevant information specified by the director.

a. The funding source and the amount of state funds received by the institutions.

b. The amount of state funds expended by the institutions.

c. The names of the entities or recipients receiving state funds from the institutions.

d. The amounts paid to the entities or recipients named in paragraph “c”.

e. A description of the department, program, or activity involved, including, to the extent practicable, the descriptive purpose and expected performance outcome of each budget program or activity.

f. Past performance outcomes of the budget program or activity.

g. State audit or report relating to the budget program or activity.

h. Other information as the institutions may deem appropriate for a budget program or activity.

4. a. In providing information pursuant to this section on tax exemptions or credits, the department of revenue shall do the following:

b. An agency awarding tax exemptions or credits shall provide to the department of revenue any information the department may request regarding such exemptions or credits.

a. A listing and description of awarded tax credits claimed for the individual income tax, corporate income tax, franchise tax, and insurance premiums tax. An awarded tax credit is a tax credit allowed and claimed through a state-authorized program. For each category of tax the internet site shall list each of the awarded tax credits applicable to it, the total amount of that tax credit claimed, and the number of taxpayers claiming the tax credit.

b. The estimated cost to the state of each of the twenty sales tax exemptions that account for the largest dollar amount share of sales tax exemptions under section 423.3. The estimated cost to the state shall include the amount of exempt sales by business type for each county. This paragraph does not apply to the tax exemptions pursuant to section 423.3, subsections 2, 31, 39, 58, 73, and 85.

c. The information to be provided pursuant to subsection 2 shall also be provided for entities or recipients of the awarded tax credits or exemptions described in this subsection.