Issue review : school aid law changes.

This issue review examines law changes made during the past three legislative sessions, 2006 through 2008, that directly impact the Iowa School Aid Formula.

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2014

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2014

Issue review : school aid funding for fiscal year 2010 and fiscal year 2011.

State school aid accounts for approximately 41.3 percent of the total general fund appropriations for fiscal year 2010. The current law estimate for fiscal year 2011 state school aid totals 2.689 billion dollars, an increase of 542.7 million dollars compared to the net fiscal year 2010 amount.This issue review provides an analysis of school aid funding for fiscal year 2010 and fiscal year 2011 and provides some alternatives that the General Assembly may wish to consider for fiscal year 2011.

Issue review : school formula funding -- supplementary weightings.

Supplementary weightings for school districts are estimated to generate approximately 63.9 million dollars in funding in fiscal year 2011. This issue review provides an overview of all supplementary weightings currently available to school districts and examines the total funding amounts from fiscal year 2003 through fiscal year 2011.

Issue review : school district cash reserve levy.

During the recent economic crisis, school district budgets have been impacted by state school aid funding shortfalls and state aid reductions due to across-the-board general fund reductions in fiscal year 2009 and fiscal year 2010. Additionally, in fiscal year 2011, the state school aid appropriation was capped and was 156.1 million dollars short of fully funding the state portion of the school aid formula. This issue review examines the impact that the reductions in state aid have had on school district cash reserve levies.