Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2014

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2014

Issue review : school aid funding for fiscal year 2010 and fiscal year 2011.

State school aid accounts for approximately 41.3 percent of the total general fund appropriations for fiscal year 2010. The current law estimate for fiscal year 2011 state school aid totals 2.689 billion dollars, an increase of 542.7 million dollars compared to the net fiscal year 2010 amount.This issue review provides an analysis of school aid funding for fiscal year 2010 and fiscal year 2011 and provides some alternatives that the General Assembly may wish to consider for fiscal year 2011.

Issue review : school formula funding -- supplementary weightings.

Supplementary weightings for school districts are estimated to generate approximately 63.9 million dollars in funding in fiscal year 2011. This issue review provides an overview of all supplementary weightings currently available to school districts and examines the total funding amounts from fiscal year 2003 through fiscal year 2011.

Issue review : tuition at Iowa Regents universities.

Examination of the growth in tuition at Iowa Regents universities with comparisons to inflation, funding sources, peer institutions, and relative to household income.

Issue review : projected impact of elimination of the Federal Family Education Loan Program.

The federal Health Care and Education Reconciliation Act of 2010 ended the Federal Family Education Loan Program, or FFELP, and no new FFELP loans will be issued after June 30, 2010. The Iowa College Student Aid Commission received approximately 14 million dollars of its 14.7 million dollar fiscal year 2010 administrative budget from the various fees associated with the FFELP program and services. With the cessation of FFELP loans, the commission project's revenues will decline, as the currently existing FFELP loans are paid off, beginning with a 2.7 million dollar decline in fiscal year 2011. This issue review examines the prison system fiscal year 2010 budget, including receipts and expenditures, average annual costs, personnel and inmate assaults.

Issue review : school district cash reserve levy.

During the recent economic crisis, school district budgets have been impacted by state school aid funding shortfalls and state aid reductions due to across-the-board general fund reductions in fiscal year 2009 and fiscal year 2010. Additionally, in fiscal year 2011, the state school aid appropriation was capped and was 156.1 million dollars short of fully funding the state portion of the school aid formula. This issue review examines the impact that the reductions in state aid have had on school district cash reserve levies.

Iowa Ethics and Campaign Disclosure Board Agency Performance Plan FY2015

Agency Performance Plan Iowa Ethics and Campaign Disclosure Board

Issue review : Instructional support program funding inequities.

School districts may receive funding for the instructional support program subject to school board or voter approval. Program funding is based on a formula that includes a local funding provision, property tax and income surtax and a state aid component. When initially implemented, state aid was distributed through a formula designed to provide property tax equity and equalize the property tax burden between school districts. Since the initial year of the program, the state aid portion has not been fully funded and in fiscal year 2012, no state dollars were appropriated for the program. The result of underfunding the state-aid portion of the program has led to an inequity in the amount of funds school districts receive from the program. In fiscal year 2012, the portion of actual program funding for school districts ranged from a low of 52.6 percent to a high of 92.8 percent. This issue review examines the inequity in more detail.

Issue review : salary growth of Iowa teachers and school administrators.

In recent years in both Iowa and nationally, there has been a strong focus on increasing salary levels for teachers. Iowa initiated the Student Achievement and Teacher Quality Program in fiscal year 2002 to improve the quality of K-12 teachers in Iowa schools. The program's funding to improve teacher salaries continues and is now part of the school-aid formula. During the same time period, there has been a growing focus on recruiting and improving the quality of school district superintendents and other school administrators. This issue review looks at the growth of salaries over the past ten years for Iowa's full-time teachers, superintendents and other administrators.

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.

The Annual Condition of Education Report, 2014

The 2031 edition of the Annual Condition of Education Report provides a rich tapestry of information about Iowa's Education system. The data presented in the report examines longitudinal trends about our students, our teacher and our schools from many perspectives. Information such as demographic characteristics, assessment results, college readiness, college readiness measures, courses taken, and financial health are just a few examples, Below are highlights from the 24th edition of the report.

Report on a special investigation of the band program of the Monticello Community School District for the period January 1, 2009 through December 31, 2013

Report on a special investigation of the band program of the Monticello Community School District for the period January 1, 2009 through December 31, 2013

Report on a special investigation of the Shenandoah Community School District for the period July 1, 2012 through September 30, 2014

Report on a special investigation of the Shenandoah Community School District for the period July 1, 2012 through September 30, 2014

Report on a special investigation of the West Des Moines Community School District - Western Hills Elementary School for the period May 22, 2012 through March 31, 2015

Report on a special investigation of the West Des Moines Community School District - Western Hills Elementary School for the period May 22, 2012 through March 31, 2015

Reaudit report on the North Cedar Community School District for the period July 1, 2012 through June 30, 2013

Reaudit report on the North Cedar Community School District for the period July 1, 2012 through June 30, 2013