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Reference Items

Name of DocumentProviderLatest UpdateDescriptionWeb Address or Where Available or Order InformationCost
Critical Dates Calendar  IASBO Regional DirectorsFebruary 2007Month by month calendar of what regular items need to be filed or completedClick here for Word version of Critical Dates Click here for regularly updated calendar with only Dept. of Educ. items 
List of Iowa actuaries for OPEBIowa Insurance DivisionMay 2007Listing of firms who have done this work in IowaAcutaries for OPEB 
Guide on Taxability of Fringe BenefitsInternal Revenue Service2006Guide on Taxability of Fringe Benefitshttp://www.irs.gov/pub/irs-tege/fringe_bnft_flsg.pdf  Free on Web
School District Activity Funds Q & A - AthleticsState Auditor2006Responses to common questions of management of student activity fundshttp://auditor.iowa.gov/practice_aids/TecAthletics-QandA.pdf   
Iowa Workforce Updates and required postingState Workforce Division Contact person, Margret Meade Iowa OSHA Consultation 515.281.0896 www.iowaworkforce.org/files/70-8030.pdf Free on Web
Correct coding of revenues & expendituresState of Iowa  http://www.iowa.gov/educate/index.php?option=com_content&task=view&id=280&Itemid=337  
Records RetentionIASBODecember 2002 Download this document (.pdf) format 
Uniform Financial Accounting for Iowa LEAs and AEAsIowa Department of Education2005Laws, rules and regulations, account classification and description http://www.iowa.gov/educate/index.php?option=com_content&task=view&id=280&Itemid=337Free on Web
Uniform Administrative Procedures for Iowa School OfficialsIowa Department of Educationupdated periodicallyRelevant legal and authoritative citations and references in the area of school business Uniform Administrative Procedures for Iowa School Officials    
Each chapter in the UAP is a stand alone Word file and can be searched for a particular word to speed up the hunt. 
Free on Web
Uniform Administrative Procedures for Iowa AEA OfficialsIowa Department of EducationDecember 2001Relevant legal and authoritative citations and references in the area of AEA school business Uniform Administrative Procedures for Iowa AEA Officials    Free on Web
 Competitive Bid ManualIASBOTo be updated as result of 2006 legislationContracts for public improvement subject to competitive bidding   
School Rules of Iowa on CDIowa Legislative Service Bureau2002Iowa Administrative Code (Rules) including the biweekly Iowa Administrative Bulletins and Iowa Court Rules, 4th editionLegislative Service Bureau
Attn:  Ms. Stephanie Cox
State Capitol
Des Moines, IA 50319
On-line order form at:
http://www.legis.state.ia.us/IAC.html 
$100 (pre-paid, check payable to Treasurer of Iowa)
Open Meeting Law

Ahlers Law

2005Requirements and procedures related to open / closed meetings and minuteshttp://www.ahlerslaw.com/Resources/Resources.htmFree on-line
School Laws of Iowa Index (on-line)Iowa Department of Education1999* (See Note Below)On-line index by topic of Iowa school laws and rules with direct link to actual Code section or Rules Chapter http://www.iowa.gov/educate/content/view/323/246/ select “Laws, Rules, and Legislation” and then select “School Law Index”Free on Web
Iowa Code on CDIowa Legislative Service Bureau 2002Iowa Code including the Code Supplement, the Iowa Acts, Iowa Court Rules, 4th Edition, and more.Legislative Service Bureau
Attn:  Ms. Stephanie Cox
State Capitol
Des Moines, IA 50319
On-line order form at: http://www.legis.state.ia.us/IowaLaw.html
$94 (pre-paid, check payable to Treasurer of Iowa)
Iowa CodeState of IowaUpdated annuallyIowa Constitution, Code of Iowa, and Iowa Acts on internet (School Laws of Iowa are included within the Code of Iowa)http://www.legis.state.ia.us/IACODE/2003/VII.html    Iowa Department of General Services Customer Service Center
Hoover State Office building, A Level
Des Moines, IA 50319-0101  
Free on Web or Order printed copies at 515-242-5120 CustomerServiceCenter
@dgs.state.ia.us
School Budget DataIowa Department of ManagementUpdated annuallyData on unspent balances, tax rates, levies, and valuations http://www.dom.state.ia.us/local/index.html    Free on Web
Legislative Guide to Area Education AgenciesIowa Legislative Service BureauDecember 2000Publication to help Iowa legislators understand AEAs http://web.legis.state.ia.us/Central/
LSB/Guides/aeas.htm
   
Free on Web
Legislative Guide to Basic Iowa Education FinanceIowa Legislative Service BureauDecember 2001Publication to help Iowa legislators understand Iowa School Finance http://web.legis.state.ia.us/Central/
LSB/Guides/edfin.htm
   
Free on Web
Legislative Guide to Local Property TaxIowa Legislative Service BureauDecember 2001Publication to help Iowa legislators understand local property taxes http://web.legis.state.ia.us/Central/
LSB/Guides/proptax.htm
   
Free on Web
Iowa School Finance Manual:  A Guide to Understanding the Iowa School Foundation ProgramIASBUpdated annuallyBasic level of understanding of school finance in Iowa from a working, practical, everyday approach.; Working document for developing a budget or interpreting funding to the public Iowa Association of School Boards
700 2nd Avenue, Suite 100
Des Moines, IA 50309-1731
515-288-1991 On-line order form at: http://www.ia-sb.org/services/publications.asp 
nominal fee
Special Education Finance Technical Assistance ManualIowa Department of EducationUnder revision 2006A resource for technical assistance for special education finance       Free on Web
Iowa School Finance TerminologyIowa Department of EducationPeriodic updatesProvides standard definitions for Iowa school finance terms Available at:
http://www.iowa.gov/educate/index.php?option=com_content&task=view&id=280&Itemid=337
Scroll down to “Terminology”
Free on Web
Searchable Catalog of Federal Domestic Assistance (CFDA)    Updated annuallyProvides information on federal grantshttp://www.cfda.gov/  http://12.46.245.173/cfda/cfda.htmlFree on Web
GAAFR - Governmental Accounting, Auditing, and Financial Reporting (a.k.a. Blue Book)GFOA - Government Finance Officers Assoc.updated regularlyProvides a guide to GAAP Interpretations and sample applicationshttp://www.gfoa.org  On-line order form for this and other publications at: https://www.estoregfoa.org/Source/
Orders/index.cfm?section=OrdersBooks
$155 for GAAFR and study guide or $235 for GAAFR, study guide, and self-study course
Codification of Governmental Accounting and Financial Reporting Standards and Original PronouncementsGASB Governmental Accounting Standards Boardupdated regularlyAuthoritative reference for standards that are identified as generally accepted accounting principles (GAAP) and all of the GASB pronouncements that constitute the body of governmental accounting and financial reporting standards http://www.gasb.org/ On-line order form for this and other publications at: http://www.gasb.org/pub/index.html    $99.75
State Auditor’s Sample ReportsState of Iowa - Auditor of StatePeriodic updatesSample Community School District , AEA, and Community College audit reports http://auditor.iowa.gov/index.html
     
Free on Web

* Since this is not a current version, it is suggested that you follow these 1999 links to get to the chapter and section information and then refer to the current Code for the latest update. http://www.legis.state.ia.us/IALaw.html 

View our Internet Links page for additional web resources.



 
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