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.

Consumo e digestibilidade de feno de baixa qualidade suplementado com nitrogênio não protéico em bovinos

O objetivo deste trabalho foi avaliar o efeito de níveis de inclusão de nitrogênio não protéico, em suplementos fornecidos a tourinhos Hereford, com 17 meses e peso médio de 220 kg, alimentados com feno de tifton (Cynodon dactylon) ad libitum. Os tratamentos avaliados foram: feno + suplemento sem uréia; feno + suplemento com 0,28 g de uréia kg-1 PV0,75; feno + suplemento com 0,55 g de uréia kg-1 PV0,75; feno + suplemento com 0,83 g de uréia kg-1 PV0,75 e feno + suplemento com 1,11 g de uréia kg-1 PV0,75. O feno apresentou, na média, 3,86% de proteína bruta e 84,66% de fibra em detergente neutro. Não se constatou efeito da suplementação sobre a digestibilidade da matéria orgânica, matéria orgânica do feno, fibra em detergente neutro, celulose e hemicelulose; o consumo total desses itens respondeu quadraticamente à suplementação com níveis crescentes de nitrogênio não protéico. A suplementação não afetou a excreção fecal metabólica de matéria orgânica, o que sugere aumento na taxa de passagem (variação no consumo) e na taxa de digestão (digestibilidade constante). O consumo de matéria orgânica digestível apresentou comportamento quadrático com aumento dos níveis de uréia na dieta. Quando o nível de proteína degradável no rúmen foi equivalente a 8,1% da matéria orgânica digestível, a relação de consumo entre esses componentes foi otimizada.

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.