Sample Policy Prohibiting Harassment in the Workplace, 2006

A key component in preventing harassment is having each employer develop and implement a policy which prohibits harassment in the workplace. Having such a policy in place is also an important part of an employer’s defense should a harassment complaint be filed against the employer. This policy should be separate from and in addition to a general anti-discrimination policy. A good policy will set forth procedures that will encourage victims to come forward, that will protect confidentiality of the persons involved, that guards against retaliation, and that brings complaints to a resolution.

Study of Iowa’s Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (Iowa DOT) to conduct a study of current Road Use Tax Fund (RUTF) revenues, and projected roadway construction and maintenance needs. With input from Iowa’s cities, counties and other interested groups, the Iowa DOT completed this report for submittal to the legislature.

Study of Iowa’s Current Road Use Tax Funds (RUTF) and Future Road Maintenance and Construction Needs, 2006

The 81st General Assembly of the Iowa legislature, in Section 85 of House File 868, required the Iowa Department of Transportation (Iowa DOT) to conduct a study of current Road Use Tax Fund (RUTF) revenues, and projected roadway construction and maintenance needs.

Investigation of County Treasurers' Tax-Sale Registration Fees, June 2007

On January 2, 2007, the Ombudsman received a complaint regarding the fee that county treasurers charge registrants at annual tax sales. The complainant said generally that many of the state’s counties, especially larger ones, appeared to be charging higher fees than was thought to be allowed by law. Investigation The investigation was conducted by Assistant Ombudsman Bert Dalmer. For purposes of this report, all investigative actions are ascribed to the Ombudsman. In early 2007, the Ombudsman surveyed tax-sale registration fees in 10 of the state’s 99 counties. Interviews of 10 county treasurers and/or some of their deputies were conducted. In addition, the Ombudsman researched the Iowa Code and relevant case law. The Ombudsman also consulted with the Iowa State Auditor and the president of the Iowa State County Treasurers Association.

Iowa Budget Report, Building on our Progress: Protecting our Priorities, 2009

*********** Some files are large and will take time to load. *********** Seven Files: 1)Report Cover, 2)Table of Contents, 3)Statewide Financial Summaries, 4)Department Budgets, 5)Capitol Projects, 6)Associated Financial Documents, 7)Budget Report. To Members of the 82nd General Assembly, As we begin the second year of our Administration, we are pleased to submit the Fiscal Year 2009 budget for the State of Iowa pursuant to Iowa Code Section 8.21 and our constitutional authority. This budget recognizes the progress that we began last year with improvements in education, economic development, energy independence, and health care; provides funding for new policy initiatives in these areas; and is based on fiscally sound budget practices. Building on last year’s accomplishments, our Fiscal Year 2009 General Fund budget proposes an additional $75 million for increasing teachers’ salaries as part of our goal to move Iowa closer to the national average. We lay the foundation for student achievement by recommending $32.1 million for pre-school education, and we also propose $177.5 million in total for community colleges and $726.2 million in total for Regents universities. To make our State more energy independent, our General Fund budget appropriates the second-year funding of $25 million for the new Iowa Power Fund. The newly established Office of Energy Independence will soon start making awards from the Power Fund. Apart from the budget, we will be making several proposals to implement the new State energy plan. We have pledged to expand the number of Iowans who have health-care coverage. As a result, we are recommending additional funding for enrollment growth in the State Children Health Insurance Program (SCHIP). These additional funds will help the State provide coverage for another 25 percent of children who are eligible but not yet enrolled in hawk-i and the Iowa Medicaid Program. To protect the safety of Iowans, we are recommending issuance of revenue bonds for approximately $260 million in net proceeds to build a new state penitentiary in Ft. Madison, renovate and expand the Women’s Correctional Institution at Mitchellville, upgrade kitchen facilities at the Rockwell City and Mt. Pleasant Correctional Institutions, and expand Community-Based Correctional Facilities in Ottumwa, Sioux City, Waterloo, and Des Moines. Additionally, we are including funding for developing a prototype program for providing parolees and low-risk offenders with mental health and drug abuse treatment and educational services to help them make a crime-free re-entry into our communities. As part of this Capitals Budget, we also propose using $20 million for the State’s matching share for building new facilities at the Iowa Veterans Home. Iowa Budget Report iv Fiscal Year 2009 Importantly, our budget continues to fully fund our State’s Reserve Funds to help buffer Iowa from any future economic downturn. We recommend reimbursing $78.2 million to the Property Tax Credit Fund as part of our multi-year proposal to correct bad budgeting practices and eventually restore $160.0 million to this Fund. To provide more transparency, we are transferring operational expenditures in the Rebuild Iowa Infrastructure Fund to the General Fund and expenditures from the Endowment for Healthy Iowans and Healthy Iowans Tobacco Trust Funds to the General Fund. We believe that Iowa has charted a new course of becoming energy independent, providing quality pre-school education, recognizing the importance of our teachers, and providing greater health coverage for children. Our Fiscal Year 2009 budget and policy priorities reflect our continuing faith in Iowa’s ability to be the best state in the nation. We look forward to working with you in a bi-partisan and all-inclusive manner to build on our progress and protect our priorities. Sincerely, Chester J. Culver Governor Patty Judge Lt. Governor

Investigation of Restraint Device use in Iowa's County Jail

Executive Summary The use of full-body restraint devices is a widespread practice in Iowa’s county jails. Full-body restraints come in the form of restraint chairs, boards, and beds, including two such devices manufactured in Iowa. Iowa law, which refers to these as four- and fivepoint restraints, states they are only to be used when an inmate is a threat to self, others, or jail security. However, the Ombudsman found they were also used on inmates who caused minor disruptions or in response to an inmate’s verbal abuse. In some cases, the restraints were used on inmates with known mental illness who were acting out, though no attempts were made to seek medical or mental health reviews for those inmates while restrained, leading to extended use of the restraint device.

Tax Credit Evaluation Study: Historic Preservation and Cultural and Entertainment District Tax Credit, March 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Iowa’s Earned Income Tax Credit, February 23007

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Iowa’s Biofuel Retailers’ Tax Credits, February 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Tax Incentive Programs Used by Biofuel Producers, March 2009

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Tax Credit Evaluation Study: Research Activities Tax Credit, January 2008

During the 2005 Legislative Session the Iowa Department of Revenue received an appropriation to establish the Tax Credits Tracking and Analysis Program (TCTAP) to track tax credit awards and claims. In addition, the Department was directed to perform periodic evaluations of tax credit programs. The purpose of these studies is three-fold: (1) To provide a comparison of the Iowa tax credit program to similar federal and other states’ programs (2) To summarize information related to the usage of the Iowa tax credit (3) To evaluate the economic impact of the tax credit program.

Iowa Uniform Crime Report, 2004

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Uniform Crime Report, 2003

SERIOUS CRIMES: the rate decreased 6.6 percent from 3,669 crimes per 100,000 population in 2002 to the adjusted rate of 3,427 crimes per 100,000 population in 2003. Also known as the Crime Index, serious crimes include the violent crimes of murder, forcible rape, robbery and aggravated assault and the property crimes of burglary, larceny and motor vehicle theft. VIOLENT CRIMES: decreased 5.2 percent from 2002 to 2003, violent crimes dropped from an adjusted rate of 313.8 crimes per 100,000 population reported in 2002 to 297.4 crimes per 100,000 population in 2003. PROPERTY CRIMES: decreased 6.7 percent from an adjusted rate of 3,355 crimes per 100,000 population in 2002 to 3,131 crimes reported in 2003.

Iowa Uniform Crime Report, 2005

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.

Iowa Uniform Crime Report, 2006

The National Uniform Crime Reporting System began with 400 cities representing 20 million inhabitants in 43 states on January 1st, 1930. Since the establishment of the Uniform Crime Reporting Program, the volume, diversity, and complexity of crime steadily increased while the UCR program remained virtually unchanged. Recognizing the increasing need for more in-depth statistical information and the need to improve the methodology used for compiling, analyzing, auditing, and publishing the collected data, an extensive study of the Uniform Crime reports was undertaken. The objective of this study was to meet law enforcement needs into the 21st century. The result of the study was NIBRS (National Incident Based Reporting System). Adoption of the NIBRS system took place in the mid 1980’s and Iowa began organizational efforts to implement the system. Conversion to IBR (Incident Based Iowa Uniform Crime Reporting) was completed January 1, 1991, as part of a national effort to implement incident based crime reporting, coordinated by the Federal Bureau of Investigation and the Bureau of Justice Statistics of the U.S. Department of Justice. Iowa was the fifth state in the nation to be accepted as a certified “reporting state” of incident based crime data to the national system.