Iowa Administrative Code

broad discretionary power to determine how objections are presented and the conduct of hearings and appeals. All proceedings will be simple and informal unless applicable law dictates formality. [ARC 9698C, IAB 11/12/25, effective 12/17/25]

respective telephone numbers or the executive secretary or board members at the board’s address. [ARC 9698C, IAB 11/12/25, effective 12/17/25]

4.3(1) The number of signatures needed for a budget appeal under Iowa Code chapter 24 is based on voting records. Voting record information is obtained from the county auditor (election commissioner). Verification of the signatures will be made by the board. 4.3(2) For a budget o…

4.4(1) Dates for hearings will be set by the board. When a date is set, notice will be given by certified mail, return receipt requested, to the first ten names on the petition and to the appropriate officials of the local government. 4.4(2) This notice will be mailed at least fi…

4.5(1) Hearings will be held at scheduled times within the county where the local government is located or headquartered. All parties assume their own expenses except as may otherwise be specifically provided by rule or law. 4.5(2) The board may conduct the hearing or may appoint…

4.6(1) The board will issue a written decision. The decision will include: a. Identification of parties and basic issues. b. Summary of findings of fact. c. Summary of conclusions of law. d. Decision. e. Reasons for decision. f. Order for implementation of the decision. 4.6(2) Th…

4.7(1) Protests of amendments to budgets will be considered within the same general procedures and time constraints as are applicable to original budgets. 4.7(2) Any local budget has to be amended by May 31 of the current fiscal year to allow time for a protest hearing to be held…

and amendments, the uniform rules on agency procedure relating to fair information practices, which are published at www.legis.iowa.gov/DOCS/Rules/Current/UniformRules.pdf on the general assembly’s website. For purposes of this rule, the following designations are made: 5.1(1) In…

5.2(1) General. Board records are open for public inspection and copying unless otherwise provided by applicable law. 5.2(2) Uses and disclosures of individually identifiable information. To the extent allowed by law, uses or disclosures of confidential records may occur with or …

amendments, the Uniform Rules on Agency Procedure relating to petitions for rulemaking, which are published at www.legis.iowa.gov/DOCS/Rules/Current/UniformRules.pdf on the general assembly’s website. For purposes of this rule, the following designations are made: 5.3(1) In lieu …

amendments, the Uniform Rules on Agency Procedure relating to declaratory orders, which are published at www.legis.iowa.gov/DOCS/Rules/Current/UniformRules.pdf on the general assembly’s website. For purposes of this rule, the following designations are made: 5.4(1) In lieu of the…

exceptions and amendments, the Uniform Rules on Agency Procedure relating to agency procedure for rulemaking, which are published at www.legis.iowa.gov/DOCS/Rules/Current/UniformRules.pdf on the general assembly’s website. For purposes of this rule, the following designations are…

orderly manner and also to provide that the public is kept informed of actions taken by the city finance committee, the committee adopts the following rules. [ARC 0389D, IAB 6/24/26, effective 7/29/26]

the chairperson or the vice chairperson. Unless otherwise stipulated in these rules, Robert’s Rules of Order are to be followed in conducting the business of the committee. These rules are intended to implement Iowa Code sections 384.13 to 384.22. [Filed 11/4/74] [Filed 11/3/88, …

“Committee’s mailing address” is Department of Management, 1007 East Grand Avenue, G13, Des Moines, Iowa 50319. “Department” means the department of management. “Director” means the director of the department. “Fund” means a fiscal and accounting entity with a self-balancing set …

committee are made as provided for in Iowa Code section 384.13. Names of designees will be given to the committee chairperson in writing by July 1 of each year, or promptly, if changed. [ARC 0389D, IAB 6/24/26, effective 7/29/26]

of a chairperson, a vice chairperson and a secretary. 1.4(1) Chairperson. The chairperson will be elected yearly to preside over the proceedings of the city finance committee. Upon a vacancy on the city finance committee, the chairperson will notify the director that a vacancy ex…

[ARC 0389D, IAB 6/24/26, effective 7/29/26]

majority of committee members, or upon an appeal of the director’s decision. All meetings will be open to the public with the exception of any closed sessions of such meetings conducted in accordance with Iowa Code chapter 21. [ARC 0389D, IAB 6/24/26, effective 7/29/26]

committee at the committee’s mailing address during normal working hours. [ARC 0389D, IAB 6/24/26, effective 7/29/26]

actions of the committee for promulgating rules as provided for by law need a minimum of five votes. All other actions of the committee can be approved by a simple majority vote of the members present at a meeting. [ARC 0389D, IAB 6/24/26, effective 7/29/26]

the chairperson or the vice chairperson. Unless otherwise stipulated in these rules, Robert’s Rules of Order are to be followed in conducting the business of the committee. [ARC 0389D, IAB 6/24/26, effective 7/29/26] These rules are intended to implement Iowa Code sections 384.13…

department of management to the city finance committee. The appeal must be submitted in writing no later than February 1 to the City Finance Committee, Department of Management, State Capitol Building, Des Moines, Iowa 50319. This rule is intended to implement Iowa Code section 2…

budget to permit the appropriation and expenditure of unencumbered and unanticipated balances or amounts anticipated to be available from sources other than property taxes but which have not been appropriated in the adopted budget will be prepared as provided in Iowa Code section…

rules, all appropriation transfers between programs are budget amendments and will be prepared as provided in Iowa Code section 384.16 and subject to protest as provided in Iowa Code section 384.19. All adopted budget amendments to permit the transfer of adopted budget appropriat…

within the meaning of Iowa Code section 384.18. It is the responsibility of the governing body of each city to provide its own written rules for transfers within programs. [ARC 0390D, IAB 6/24/26, effective 7/29/26]

2.4(1) General provisions. All transfers of moneys between funds found in the city budget forms will be approved by a fund transfer resolution. Transfers between funds in one program are types of amendments that are not subject to preparation and adoption as provided in Iowa Code…

2.5(1) General provisions. All transfers of moneys between funds found in the city budget forms must be approved by a fund transfer resolution. Transfers between funds in one program are types of amendments that do not require preparation and adoption as provided in Iowa Code sec…

public notice of estimates and for certifying the original budget or budget amendments. This rule is intended to implement Iowa Code sections 384.13 through 384.22. [ARC 0391D, IAB 6/24/26, effective 7/29/26] [Filed 11/4/74] [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effec…

1. Employer’s share of Federal Insurance Contribution Act (FICA). 2. Employer’s share of Iowa Public Employees’ Retirement System (IPERS). 3. Employer’s share of police and fire retirement systems. 4. Employer’s share of medical payments under Iowa Code chapters 410 and 411. 5. R…

up to the tax rate limit of that fund with the excess being budgeted in the trust and agency fund for those employees being paid from the city general fund: 1. Employer’s share of FICA under Iowa Code section 97C.10. 2. Employer’s share of IPERS under Iowa Code section 97B.9. [AR…

or city trust and agency fund for those employees being paid from the city general fund. 1. Employer’s share of police and fire pension and retirement systems under Iowa Code chapters 410 and 411. 2. Employer’s share of medical payments under Iowa Code sections 410.18 and 411.15.…

appropriations for employee benefits for those employees being paid from any fund other than the city general fund and the road use tax fund are to be budgeted in and paid from the fund from which the employee is being paid. [ARC 0392D, IAB 6/24/26, effective 7/29/26] These rules…

Capitol, Des Moines, Iowa 50319”. In lieu of the words “(AGENCY NAME)”, the heading on the petition form should read: “BEFORE THE CITY FINANCE COMMITTEE”

Finance Committee, Room 12, State Capitol, Des Moines, Iowa 50319”. [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]

“committee”. In lieu of the words “(designate office)”, insert “the City Finance Committee, State Capitol, Room 12, Des Moines, Iowa 50319-0015”. In lieu of the words “(AGENCY NAME)”, the heading on the petition form should read: BEFORE THE CITY FINANCE COMMITTEE…

“committee”. These rules are intended to implement 1998 Iowa Acts, chapter 1202, section 13. [Filed 9/15/78, Notice 6/14/78—published 10/4/78, effective 11/8/78] [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89] [Filed 4/30/99, Notice 3/24/99—published 5/19/99, …

the words “(designate agency)”, insert “committee”.

6.3(1) In lieu of the words “within ___ days”, insert “within 15 days”. Strike the words “(after time for notice under X.2(17A)”. In lieu of the number “X.8(17A))”, insert “6.8(17A)”. 6.3(2) In lieu of the words “(designate agency)”, insert “the committee”. 6.3(3) In lieu of the …

City Finance Committee, State Capitol, Room 12, Des Moines, Iowa 50319-0015”.

6.6(2) In lieu of the words “(specify office and address)”, insert “the City Finance Committee, State Capitol, Room 12, Des Moines, Iowa 50319-0015”. In lieu of the words “(agency name)”, insert “committee”. 6.6(3) In lieu of the words “(uniform rule on contested cases X.12(17A))…

6.8(1) In lieu of the words “(designate agency head)”, insert “city finance committee”. 6.8(2) In lieu of the words “(contested case uniform rule X.2(17A))”, insert “rule 481—10.1(10A)”.

6.9(1) In lieu of the words “(designate agency)”, insert “committee”.

7.10(2) Categories exempt. In lieu of the words “(List here narrowly drawn classes of rules where such an exemption is justified and a brief statement of the reasons for exempting each of them)”, insert the following: “a. Rules which are mandated by federal law or regulation in a…

7.11(1) General. In lieu of the words “(specify office and address)”, insert “City Finance Committee, Room 12, State Capitol, Des Moines, Iowa 50319”. These rules are intended to implement Iowa Code chapter 17A as amended by 1998 Iowa Acts, chapter 1202, and Iowa Code section 25B…