Issue review : flood recovery at the University of Iowa.

In June 2008, the University of Iowa (UI) campus experienced severe flooding and major damage to campus facilities. This report summarizes information provided by the UI on flood recovery as of August 2012.

Issue review : university revenue growth adjusted for inflation and enrollment change.

An examination of the historical revenues for Regents universities' general education budgets considering enrollment changes and inflation.

Issue review : construction status and operating costs of new corrections beds.

This issue review provides information on the Department of Corrections construction and of proposed staffing for additional beds in the prison system and community-based corrections.

Issue review : Iowa's expenditure limitation process.

This issue review provides a review of Iowa's expenditure law and recent statutory and session-law changes that have changed the process. This issue review also includes examples from the fiscal year 2013 budget enacted during the 2012 legislative session to help explain how the various aspects of the expenditure limitation law are applied to legislative decision making. At the end of this issue review is a schematic showing the distribution of fiscal year 2012 general fund surplus revenues when the expenditure limitation provisions are applied.

Issue review : impact of federal income tax changes on Iowa general fund revenue.

Iowa law allows taxpayers to deduct federal income taxes from income prior to calculating state income tax liability. Due to the federal tax deduction, changes to federal income taxes enacted by Congress directly and automatically impact Iowa's revenue stream. While this issue is present every year, the impact on the budget process has been more pronounced over the past three years as federal tax reductions enacted during the early 2000s were set to expire, were extended, and are now set to expire again. This issue review examines federal deductability and the related issue of federal conformity.

Issue review : Secure an Advanced Vision for Education, or (SAVE) funding, fiscal year 2011 report and analysis.

During the 2010 legislative session, House File 2531, Fiscal Year 2011 Standing Appropriations Act, was enacted and required school districts to report the specific use of sales tax dollars for school infrastructure purposes to the Department of Education. The Department published SAVE SILO annual report reflecting data for fiscal year 2011. This issue review provides a summary and additional analysis of that information.