Issue review : fiscal year 2011 general fund budget projection.

This issue review provides an overall summary of Iowa's general fund budget. This issue review provides projections for the 2010 fiscal year and fiscal year 2011 budgets based on the October 7, 2009 revenue estimating conference's (REC) revenue estimate. The projection also includes the impact of the Governor's 10 percent across-the-board reduction to fiscal year 2010 general fund appropriations, and the Legislative Services Agency's most recent estimates of built-in and anticipated expenditures for fiscal year 2011.

Issue review : streamlined sales and use tax agreement.

During the 2010 legislative session, Senate File 2375, or Streamlined Sales and Use Tax Administration Act, was approved by the general assembly. The act modified the Iowa sales use tax law to keep the state in compliance with the National Streamlines Sales and Use Tax Agreement. This issue review provides a brief update on the status of the agreement and its impact on Iowa.

Issue review : state and local tax revenue fiscal year 2001 to fiscal year 2010.

This issue review provides a historical perspective regarding state and local taxes collected each fiscal year in Iowa from fiscal year 2001 through fiscal year 2010. The issue review also compares the growth in state taxes versus local taxes as well as the growth in tax collections compared to the growth in Iowa personal income and Iowa employment.

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.