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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 Service2009Guide on Taxability of Fringe Benefitshttp://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.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 http://www.iowaworks.org/reqposters.htm 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
Facility Bidding
Requirements
IASBOupdated as result of 2006 legislationContracts for public improvement subject to competitive bidding  Beth Grob Presentation
 






Open Meeting Law

Ahlers Law

2005Requirements and procedures related to open / closed meetings and minuteshttp://www.ahlerslaw.com/Resources/Resources.htmFree on-line
Iowa Admin. Code (on-line)Iowa Legislature
web site
currentOn-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/
Free on Web






Iowa Code
Education
Sections
State of IowaUpdated annually(School Laws of Iowa are included within the Code of Iowa)http://www.legis.state.ia.us/IACODE/2003/VII.html   
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 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 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/  Free 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 

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/    

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


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