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.

Issue review : Iowa State Patrol and the Office of Motor Vehicle Enforcement potential integration.

This issue review analyzes the duties and responsibilities of troopers in the Iowa State Patrol, or ISP, and Motor Vehicle Enforcement, MVE, officers in the Department of Transportation, or DOT, as well as the differences such as funding, pay and pension. In addition, this issue review discusses the proposal for a potential integration of the offices under one system.

Issue review : salary growth of Iowa teachers and school administrators.

In recent years in both Iowa and nationally, there has been a strong focus on increasing salary levels for teachers. Iowa initiated the Student Achievement and Teacher Quality Program in fiscal year 2002 to improve the quality of K-12 teachers in Iowa schools. The program's funding to improve teacher salaries continues and is now part of the school-aid formula. During the same time period, there has been a growing focus on recruiting and improving the quality of school district superintendents and other school administrators. This issue review looks at the growth of salaries over the past ten years for Iowa's full-time teachers, superintendents and other administrators.

Issue review : tourism advertising and travel.

This issue review provides an analysis of the Economic Development Authority Tourism Office advertising funding and expenditures, along with a review of the methodology and results of the economic impact of travel on Iowa counties study.

Issue review : community-based corrections funding.

This issue review examines the funding levels within the community-based corrections, or CBC, district departments compared to the offender populations, risk and supervision levels, and recidivism rates to consider whether current funding allocations are appropriate. The majority of offenders in corrections are supervised by the CBC-district departments.

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.