This dataset provides summarized data for all expenditures from July 2003 through the current fiscal year, year to date, from the State's central accounting system. 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.