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DES MOINES, Iowa -- Iowans aren't seeing the impacts of hundreds of millions of dollars in budget cuts. Or they are. It depends if you are listening to Governor Kim Reynolds, a Republican who hopes to get re-elected next year to her first full term in office, or if you are listening to potential challenger Nate Boulton, a Democratic Des Moines state senator.

The state's Revenue Estimating Conference may have been missed the yearly revenues by as much as $350 million with past projections. Lawmakers base their budget on that forecast. Leaders have already enacted two rounds of emergency budget cuts earlier this year and may have to shift nearly $100 million more later this year from reserves to make up for any final deficit for the previous fiscal year that ended June 30th.

The Department of Natural Resources announced last week it is eliminating eight positions. And the Des Moines Register reports the Department of Public Health is also eliminating some services.

Monday, Reynolds said, "Services have not been impacted so far." She added, "Our department directors are really doing the best job that they can to manage a very tight budget."

However, hours later, Boulton held a round table discussion during his campaign event at Des Moines Area Community College's Urban Campus. He called the state's budget situation an "unnecessary crisis" and blamed Republicans for too many tax credits and other cuts for businesses. "This is a problem that has gone past the warning signs and now we are in a state where these problems must be dealt with," Boulton said.