Section 225C.58 - [Repealed Effective 7/1/2025] Regional finances1. The funding under the control of the governing board shall be maintained in a combined account. A county exempted from joining a multicounty region prior to July 1, 2014, shall maintain a county mental health and disability services fund for the deposit of funding received under section 225C.7A and appropriations specifically authorized to be made from the county mental health and disability services fund shall not be made from any other fund of the county. A county mental health and disability services fund established by an exempt county, to the extent feasible, shall be considered to be the same as a region combined account and shall be subject to the same requirements as a region's combined account.2. The accounting system and financial reporting to the department shall conform with the cost principles for state, local, and Indian tribal governments issued by the United States office of management and budget. The information shall segregate expenditures for administration, purchase of service, and enterprise costs for which the region is a service provider or is directly billing and collecting payments and shall be identified along with other financial information in a uniform chart of accounts prescribed by the department of management. Following periodic review of administrative costs, the department shall make recommendations, in consultation with the legislative services agency, for standards defining region administrative costs and the methodology for calculating a region's administrative load. Such standards shall be specified in rule adopted by the state commission.3. The funding provided pursuant to appropriations from the mental health and disability services regional service fund created in section 225C.7A and from performance-based contracts with the department shall be credited to the account under the control of the governing board.4.a. If a region is meeting the financial obligations for implementation of its regional service system management plan for a fiscal year and residual funding is anticipated, the regional administrator may reserve an adequate amount of unobligated and unencumbered funds for cash flow of expenditure obligations in the next fiscal year.b. Each region shall certify to the department on or before December 1, 2021, and each December 1 thereafter, the amount of the region's cash flow amount in the combined account at the conclusion of the most recently completed fiscal year.c. For fiscal years beginning on or after July 1, 2023, the region's cash flow amount shall not exceed five percent of the actual expenditures from the combined account for the fiscal year preceding the fiscal year in progress.2012 Acts, ch 1120, §34, 37, 39 2014 Acts, ch 1140, §75; 2017 Acts, ch 109, §4, 20, 21; 2019 Acts, ch 62, §1, 6, 7; 2021 Acts, ch 177, §87, 88, 108; 2022 Acts, ch 1131, §71; 2023 Acts, ch 19, § 1089; 2023 Acts, ch 140, §15
Repealed by 2024 Iowa, ch Chapter 1161,s 134, eff. 7/1/2025.Renumbered from §331.391 by 2023 Iowa, ch 140, s 15, eff. 7/1/2023.Amended by 2023 Iowa, ch 19, s 1089, eff. 7/1/2023.Amended by 2022 Iowa, ch 1131, s 71, eff. 7/1/2022.Amended by 2021 Iowa, ch 177, s 88, eff. 6/16/2021.Amended by 2021 Iowa, ch 177, s 87, eff. 6/16/2021.Amended by 2019 Iowa, ch 62, s 1, eff. 5/2/2019.Amended by 2014 Iowa, ch 1140,s 75, eff. 7/12014.2012 Acts, ch 1120, §34, 37, 39Referred to in §225.24, 225C.7A, 225C.56, 331.432
See Code editor's note on simple harmonization at the beginning of this Code volume
Section transferred from §331.391 in Code 2024 pursuant to directive in 2023 Acts, ch 140, §15
Subsection 4, paragraph b amended