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FINANCE
The finance chapter provides budget information pertaining to property taxes, state aid, and
income surtax revenues. Expenditure information is included and is detailed by functions
(instruction, administration, operations, transportation, and services) and objects (salaries,
benefits, purchased services, supplies, property and other). Information is displayed at the
state level and in some cases at the enrollment size category level. The 1985-1986 school year
is used as basis of comparison wherever possible.
The most current data available at the time of preparation of The Annual Condition of
Education Report is displayed. Sources for the information include the 2001-2002 Certified
Annual Financial Report, the 2003-2004 Department of Management Aid and Levy Worksheet
database, and Program and Budget Summary information from the Fiscal Services, Legislative
Services Agency (formerly known as the Legislative Fiscal Bureau).
Function Category Expenditures
Function categories are grouped into instruction, student support services, staff support
services, administrative services, operations and maintenance, student transportation, central
support services, food services subsidy, and community service and education. Function
category expenditures as a percentage of total general fund expenditures are displayed in
Table 154.
The percent of expenditures for instruction increased slightly between 2000-2001 and 2001-
2002, and remained as the highest function category expenditure at 70.0 percent. Expenditures
for operations and maintenance decreased by 0.8 percentage points from the 2000-2001
school year. Student support services accounted for 3.8 percent of the function category
expenditures for the last three years.
Since the 1985-1986 school year, instruction expenditures increased from 65.3 percent to 70.0
percent of the total expenditures. Other increases include student support services and staff
support services with percentage point increases of 0.9 and 0.5 respectively. Noticeable
decreases from the 1985-1986 school year include expenditures for operations and maintenance
(3.8 percentage points), student transportation (1.6 percentage points) and administrative
services (0.5 percentage points).
Table 154
FUNCTION CATEGORY EXPENDITURES AS A PERCENT OF
TOTAL GENERAL FUND EXPENDITURES IN IOWA PUBLIC SCHOOLS
1985-1986 AND 1999-2000 TO 2001-2002
Year
Function Category 1985-1986 1999-2000 2000-2001 2001-2002
Instruction 65.3% 69.2% 69.0% 70.0%
Student Support Services 2.9 3.8 3.8 3.8
Staff Support Services 3.2 3.9 4.0 3.7
Administrative Services 10.2 9.6 9.5 9.7
Operations and Maintenance 12.2 8.7 9.2 8.4
Student Transportation 5.2 3.9 3.8 3.6
Central Support Services 0.6 0.6 0.4 0.5
Food Services Subsidy 0.2 0.1 0.1 0.1
Community Service and Education 0.2 0.2 0.2 0.2
Finance
Source:
Iowa Department of Education, Division of Financial and Information Services, Certified Annual
Financial Reports.
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