The state is beginning a new budget year with conflicting views about the fiscal year that just ended.

Iowa Gov. Chet Culver on Wednesday acknowledged that Iowa received less tax revenue than projected, but he called the difference "manageable." Culver put the gap at about $58 million, an amount he says can be covered with the previous budget's surplus and money from cash reserves.

But the Legislative Services Agency estimates the shortfall at $161 million.

That's prompted some Republicans to call for a special legislative session.

The difference is due to assumptions about how tax collections and spending over the next two months as Iowa closes out the fiscal year.

They also differ on the amount of federal aid to Iowa and spending on programs such as Medicaid.

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