About This Dataset

This dataset provides summarized data for all expenditures year to date from the State's central accounting system for fiscal year 2011 (July 1, 2010 - June 30, 2011). 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 expenditures are summarized by Fiscal Year, Month, Fund, Appropriation, Department, Unit, and Object Class.

Completeness
This data does not include transactions that occur outside of the central accounting system, such as expenditures made by Board of Regents Institutions, Community Based Corrections, Community Colleges, and Area Education Agencies. This data does include payments made to these entities.

Preferred Citation

State of Iowa Expenditures for Fiscal Year 2011

Data Source

I3 Financial System merged with Function and Special Dept from I3 Budget System

Period of Coverage

07/01/2010 to 09/30/2011

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