This dataset provides information on budgeted expenditures, and balance carry forwards for both funds and appropriations for fiscal year 2011 (July 1, 2010 - June 30, 2011). The data include:

• Department Request, which departments develop using the Governor's strategic policies and the budget instructions
• Governor's Recommendation, which is prepared by Governor's staff, and Department of Management budget staff with assistance from departments. The Governor's recommendation is included in the Iowa Report and the Iowa Budget Book, and is presented to the Legislature.
• Enacted Budget, which is the budget is enacted by the Legislature and signed by the Governor.
• Adopted Budget, which is updated and made ready for the I3 (Integrated Information for Iowa) Financial System for the fiscal year beginning July 1.

The state fiscal year runs from July 1 to the following June 30 and is numbered for the calendar year in which it ends. The State of Iowa operates on a modified accrual basis which provides that encumbrances on June 30 must be paid within 60 days after year end. The Legislature may enact exceptions to this statute and usually do so for capital items which may run for several years.