Issue review : state of Iowa full-time-equivalent positions and personnel costs.

This issue review provides background on the establishment of full-time-equivalent, or FTE, positions and examines how FTE positions are used in the state's budgeting process. This issue review also provides historical information regarding FTE positions and personnel costs and the current status and outlook of FTE positions and salary expenditures for fiscal year 2011. In addition, this issue review outlines the new requirements included in Senate File 2088, Government Reorganization Efficiency Act, that will impact FTE levels and expenditure of salary dollars for fiscal 2011.

Issue review : multimodal transportation funding.

Funding for non-road multimodal transportation is a means to provide for future transportation needs and alternatives to provide safe and efficient transportation options. The state supports multimodal transportation in the annual infrastructure budget. Most of the state's appropriations for these non-road modes of transportation are provided from the Rebuild Iowa Infrastructure Fund, or infrastructure-related funds such as restricted capital from tax-emempt bond proceeds. Projects that have received funding include commercial and general aviation infrastructure, public transit infrastructure, freight rail, and passenger rail. In addition, recreational trails that encourage walking and cycling are considered part of multimodal transportation. This issue review provides a general overview of the multimodal transportation grant programs that are funded by the state and administered under the Department of Transportation, or DOT. Other means of state funding for multimodal transportation, a sampling of federally funded programs and how other states fund some of their multimodal transportation programs will be briefly discussed.

Issue review : Department of Administrative Services cost savings.

This issue review is an examination of cost-saving actions by the Department of Administrative Services, DAS, by outsourcing services. The Department has outsourced janitorial services for three buildings on the Capitol Complex and have restructured the way construction projects are managed, with the goal of producing cost savings.

Issue review : executive branch employees, January 2011 and August 2012.

This issue review examines the change in the number of executive branch employees, supervisors and payroll between January 2011 and August 2012. In recent years, a variety of factors have encouraged a reduction in the number of state employees, salary adjustment that pays for contract-related salary and benefits increases has not been funded, limited departments' ability to pay increasing personnel costs. Early retirement packages have been offered, encouraging higher-paid employees to retire. Beginning in January 2011, the Governor set a goal of reducing the cost of state government by 15 percent, which could impact the number of employees.

Issue review : Department of Corrections centralized pharmacy.

This issue review provides information regarding the implementation of the centralized pharmacy within the Department of Corrections, or DOC.

Issue review : intercollegiate athletics funding at Iowa Regents universities.

An examination of the revenue and expenditures for intercollegiate sports at Iowa's three Regents universities, including a comparison of their distributions among men's and women's teams and consideration of the feasibility of varsity sports becoming self-supporting.

Issue review : Nonresident deer hunting.

This issue review provides an overview of nonresidential deer-hunting licenses in Iowa.

Issue review : Rebuild Iowa Infrastructure Fund (RIIF).

The state has several resources that provide funding for infrastructure-related projects. The Rebuild Iowa Infrastructure Fund, or RIIF, established in code section 8.57, subsection 6, is the primary funding source for state-financed public infrastructure-related expenditures. This issue review provides an overview and history of the RIIF, revenues deposited in the RIIF, recent funding trends and timeline of items affecting RIIF for future planning.

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 : IPERS retirement dividend payments.

The Iowa Public Employees' Retirement System, or IPERS, does not apply a traditional cost-of-living adjustment for retirement benefits. A retiree's monthly benefit payment is determined by a formula at the time of retirement and the amount does not change. Instead of adjusting the monthly benefit for inflation, the General Assembly creates two separate once-a-year payments for retirees, the November dividend for pre-1990 retirees and the favorable experience dividend, or FED for 1990 and later retirees. Available funding for the FED is estimated to be depleted within the next three years.

Issue review : state of Iowa fiscal year 2011 FTE positions and personnel costs.

This issue review provides updated information on an issue review published in December 2010, concerning the full-time-equivalent, or FTE, positions in state government. The background information provides a general explanation and understanding of the various aspects of FTE positions. This issue review includes year-end FTE and salary data for fiscal year 2011 and compares the data to prior years.

Issue review : Iowa soil and water conservation cost share program.

This issue review provides an overview of funds dispersed for the soil and water conservation cost share program in the Department of Agriculture and Land Stewardship, DALS.

Issue review : trends in General Fund appropriations.

An examination of the broad historical trends in appropriations from the state General Fund.

Issue review : Federal Budget Control Act of 2011.

This issue review provides an overview and update on the sequester provision of the Federal Budget Control Act of 2011.