Issue review : general fund revenue transfers and appropriations shifts.

This issue review examines how non-general-fund revenue sources have been used to help balance the general fund budget over the last ten years. The report includes examination of non-general-fund appropriations to fund agency operations and programs traditionally funded from the general fund. This document also reviews revenues that have been shifted from a non-general-fund source to the general fund.

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.

Transportation in Iowa: A Historical Summary, 1988

“This book traces the development of transportation in Iowa from territorial days to the 19 80s. It shows the evolution of the transportation systems; how they originated, progressed and functioned; their structural organizations; effectiveness in overcoming obstacles, under the guidance of state and federal legislation; and their impact upon the development of the state.” – From the Prologue, page xiii

Audit report on the Iowa/Jefferson/Keokuk Early Childhood Iowa Area for the year ended June 30, 2014

Audit report on the Iowa/Jefferson/Keokuk Early Childhood Iowa Area for the year ended June 30, 2014

Audit report on the North Central Iowa Regional Solid Waste Agency for the year ended June 30, 2014

Audit report on the North Central Iowa Regional Solid Waste Agency for the year ended June 30, 2014

Iowa Finance Authority Agency Performance Plan, 2014

Agency Performance Plan

Audit report on the Wayne-Ringgold-Decatur County Solid Waste Management Commission for the year ended June 30, 2014

Audit report on the Wayne-Ringgold-Decatur County Solid Waste Management Commission for the year ended June 30, 2014

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2014

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2014

Audit report on the Heart of Iowa Regional Transit Agency for the year ended June 30, 2014

Audit report on the Heart of Iowa Regional Transit Agency for the year ended June 30, 2014

Iowa Finance Authority Agency Performance Plan, 2015

Agency Performance Plan

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.

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.

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2014

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2014