The Revenue Estimating Conference (REC) Estimate of General Fund Receipts Report. 2001

State general fund revenue estimates are generated by the Iowa Revenue Estimating Conference (REC). The REC is comprised of the Governor or their designee, the Director of the Legislative Services Agency, and a third person agreed upon by the other two members. The REC meets periodically, generally in October, December, and March/April. The Governor and the Legislature are required to use the REC estimates in preparing the state budget.

Road Use Tax Fund Efficiency Report Savings Status, December 31,

Develop, in conjunction with the regional planning affiliations and metropolitan planning organizations and other stakeholder groups, a process to exchange STP federal funds for Primary Highway System funds for the purpose of reducing the number of small projects that have to meet onerous federal requirements. In order to implement this recommendation, legislative action is required to eliminate the restriction on using Primary Road Fund revenue on local jurisdiction roadways in exchange for a portion of their federal STP funding. This past session, Iowa DOT worked with legislators to introduce a bill in both the House and the Senate to eliminate this Code restriction. Bills were discussed at the subcommittee level in both the House and Senate but did not proceed because of the need to have further discussions with impacted parties. Prior to next session, discussions will occur amongst all impacted parties to reach consensus on how this recommendation could be implemented. With that consensus in place prior to next session, it is anticipated that the bills can be reintroduced next session.

Juvenile Crime Prevention Community Grand Fund Outcomes Report and FY2002 Juvenile Justice Youth Development Program Summary, January 2002

This document contains two related, but separate reports. The Juvenile Crime Prevention Community Grant Fund Outcomes Report is a summary of outcomes from services and activities funded through the Juvenile Crime Prevention Community Grant Fund in FY2001. The Juvenile Justice Youth Development Program Summary describes Iowa communities’ current prevention and sanction programs supported with funding from the Division of Criminal and Juvenile Justice Planning (CJJP) during FY2002. The material in Juvenile Crime Prevention Community Grant Fund Outcomes Report is presented in response to a legislative mandate to report specific prevention outcomes for the community Grant Fund. It includes a brief description of a Youth Development Results Framework established by the Iowa Collaboration for Youth Development. Outcomes are reported using this results framework, which was developed by a number of state agencies as a common tool for various state programs involving youth development related planning and funding processes. Included in this report is a description of outcomes from the prevention activities funded, all or in part, by the Community Grant Fund, as reported by local communities. The program summaries presented in the Juvenile Justice Youth Development Program Summary provide an overview of local efforts to implement their 2002 Juvenile Justice Youth Development plans and include prevention and sanction programs funded through the combined resources of the State Community Grant Fund and the Federal Title V Prevention, Juvenile Justice & Delinquency Prevention Act Formula Grant and Juvenile Accountability Incentive Block Grant programs. These combined funds are referred to in this document as the Juvenile Justice Youth Development (JJYD) funds. To administer the JJYD funds, including funds from the Community Grant Fund, CJJP partners with local officials to facilitate a community planning process that determines the communities’ priorities for the use of the funds. The local planning is coordinated by the Iowa’s Decategorization Boards (Decats). These local officials and/or their staff have been leaders in providing oversight or staff support to a variety of local planning initiatives (e.g. child welfare, Comprehensive Strategy Pilot Projects, Empowerment, other) and bring child welfare and community planning experience to the table for the creation of comprehensive community longterm planning efforts. The allocation of these combined funds and the technical assistance received by the Decats from CJJP is believed to have helped enhance both child welfare and juvenile justice efforts locally and has provided for the recognition and establishment of connections for joint child welfare/juvenile justice planning. The allocation and local planning approach has allowed funding from CJJP to be “blended” or “braided” with other local, state, and federal dollars that flow to communities as a result of their local planning responsibilities. The program descriptions provided in this document reflect services and activities supported with JJYD funds. In many cases, however, additional funding sources have been used to fully fund the programs. Most of the information in this document’s two reports was submitted to CJJP by the communities through an on- line planning and reporting process established jointly by the DHS and CJJP.

The evolution of anti-social rewarding and its countermeasures in public goods games.

Cooperation in joint enterprises can easily break down when self-interests are in conflict with collective benefits, causing a tragedy of the commons. In such social dilemmas, the possibility for contributors to invest in a common pool-rewards fund, which will be shared exclusively among contributors, can be powerful for averting the tragedy, as long as the second-order dilemma (i.e. withdrawing contribution to reward funds) can be overcome (e.g. with second-order sanctions). However, the present paper reveals the vulnerability of such pool-rewarding mechanisms to the presence of reward funds raised by defectors and shared among them (i.e. anti-social rewarding), as it causes a cooperation breakdown, even when second-order sanctions are possible. I demonstrate that escaping this social trap requires the additional condition that coalitions of defectors fare poorly compared with pro-socials, with either (i) better rewarding abilities for the latter or (ii) reward funds that are contingent upon the public good produced beforehand, allowing groups of contributors to invest more in reward funds than groups of defectors. These results suggest that the establishment of cooperation through a collective positive incentive mechanism is highly vulnerable to anti-social rewarding and requires additional countermeasures to act in combination with second-order sanctions.

Iowa Power Fund Summary of Economic Impact Study,

A newly completed study commissioned by the Iowa Office of Energy Independence shows increased jobs, tax revenue and economic activity as a result of Iowa Power Fund projects. The analysis is divided into two parts. Part I assesses the specific impacts of projects that have been funded directly. Part II offers an analysis of the long term impacts when projects are successfully replicated.

The Office of Auditor of State's letter reporting the results of its evaluation of whether the Office of Secretary of State may appropriately use funds received under the Help America Vote Act

The Office of Auditor of State's letter reporting the results of its evaluation of whether the Office of Secretary of State may appropriately use funds received under the Help America Vote Act

Distributing State Road Use Tax Funds to Counties, HR-386, 1996

Iowa's county road system serves many critical functions in a changing environment. Many counties with very different social, economic, and demographic circumstances do not have adequate resources to provide the desired level of service on their secondary road systems. How the state's Road Use Tax Fund (RUTF) is distributed among counties is therefore of great importance. This report presents the results of a year-long study of how to distribute RUTF resources among Iowa's 99 counties. The project was undertaken at the request of county engineers who wish to replace the current method of allocation with one that is more stable, comprehensible, and predictable. This report describes the current allocation method, examines how other states distribute road funds to counties, and discusses potential allocation factors that could be included in a revised procedure. The process undertaken to narrow the range of possible formulas and determine the one to recommend is summarized. Finally, the report presents the allocation formula recommended by the project advisory committee, along with how it would operate.

Iowa Office of Energy Independence Iowa Power Fund Summary of Economic Impact Study, December 16, 2010

A newly completed study commissioned by the Iowa Office of Energy Independence shows increased jobs, tax revenue and economic activity as a result of Iowa Power Fund projects. The analysis is divided into two parts. Part I assesses the specific impacts of projects that have been funded directly. Part II offers an analysis of the long term impacts when projects are successfully replicated.

Pooled Fund Study of Premature Concrete Pavement Deterioration, HR-1063, Supplementary Study, 1997

Recently, a number of roads have begun to exhibit the onset of deterioration at relatively early ages. Since this deterioration appears to be the result of materials issues, data concerning raw materials, design, and paving conditions have been collected and analyzed for correlation between independent variables and deterioration. This analysis shows that there is a positive and statistically significant correlation between deterioration and the following variables: alkali and sulfate content of the cementitious materials, impermeable base course, paving temperature, and the presence of fly ash. This study also concludes that there is a significant need for improvement in data collection and maintenance by many organizations responsible for the production of concrete.

The Governor's Blue Ribbon Transportation Task Force: Implementation Report for Maximizing the Efficient Use of Iowa's Road Use Tax Fund, 1998

This report documents the Iowa Department of Transportation's accomplishments and ongoing efforts in response to 39 recommendations proposed by the Governor's Blue Ribbon Transportation Task Force at the end of 1995. Governor Terry Branstad challenged the Task Force to "maximize the benefits of each dollar spent from the Road Use Tax Fund."

Summary of FY 2010 Budget and Governor's Recommendations, January 2009

The purpose of this document is to provide the General Assembly with information related to FY General Fund estimated receipts and the Governor’s recommendations. This information provides an overall summary of the State budget and is intended to help the General Assembly take a proactive approach toward the budgeting process. Revised document attached: ****including allocation of ARRA (federal stimulus) funds****

Audit report of the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the State of Iowa as of and for the year ended June 30, 2014

Audit report of the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the State of Iowa as of and for the year ended June 30, 2014

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.

Revenue Estimating Conference: Estimate of General Fund Receipts, October 11, 2001

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, July 30, 2001

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.