DES MOINES, Iowa (AP) – State Auditor Mary Mosiman says the governor’s budget proposal uses surplus fund dollars to cover some expenses, a practice she says taxpayers should be aware of.   Mosiman on Monday provided a review of Gov. Terry Branstad’s budget plan for the fiscal year that begins July 1st. She says that a complete analysis of state spending and revenue projections shows that the state will spend $144 million more than it takes in. Mosiman says that means the state needs to tap the nearly $900 million surplus to balance the books.

Mosiman says spending less than you take in is a sound practice. But she also said the state must decide how to use a sizable surplus. Lawmakers and Branstad last year approved a property tax cut and new education spending.