Iowa Code 331.433 – Estimates submitted by departments
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1. On or before January 15 of each year, each elective or appointive officer or board, except tax certifying boards as defined in section 24.2, subsection 2, having charge of a county office or department, shall prepare and submit to the auditor or other official designated by the board an estimate, itemized in the detail required by the board and consistent with existing county accounts, showing all of the following:
a. The proposed expenditures of the office or department for the next fiscal year.
b. An estimate of the revenues, except property taxes, to be collected for the county by the office during the next fiscal year.
Terms Used In Iowa Code 331.433
- Auditor: means the county auditor or a deputy auditor or employee designated by the county auditor. See Iowa Code 331.101
- Board: means the board of supervisors of a county. See Iowa Code 331.101
- Fiscal year: means the period of twelve months beginning July 1 and ending on the following June 30. See Iowa Code 331.421
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Officer: means a natural person elected or appointed to a fixed term and exercising some portion of the power of a city. See Iowa Code 362.2
- property: includes personal and real property. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1
2. On or before January 20 of each year, the auditor or other designated official shall compile the various office and department estimates and submit them to the board. In the preparation of the county budget the board may consult with any officer or department concerning the estimates and requests and may adjust the requests for any county office or department.