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Financial Management
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Operational Function Sharing

Operational function sharing is an incentive for districts and AEAs to reduce costs by sharing management personnel in the areas of superintendent management, business management, human resources management, transportation management, operations and maintenance management, curriculum director, master social worker, independent social worker, school counselor, work-based learning coordinator, special education director, mental health professional who holds a statement of professional recognition from the Board of Educational Examiners (BOEE), school resource officer, or school counselor. The services must be shared for at least 20 percent of the normal, full-time contract hours for the position in the school year in each district or AEA requesting the supplementary weighting for sharing. The incentive is available through the 2023-24 school year. The final year in which a supplementary weighting may be added on October 1 for this purpose shall not be later than the school year that begins July 1, 2023. For more detail on the incentive, refer to Iowa Administrative Code 281-97.

Operational Function Sharing History - Shows the history of supplementary weighting for operation function sharing by districts and AEAs.

Operational Function Sharing Guidance

Operational Sharing Application Updates Fall 2020

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Reorganization and Dissolution History

Reorganization and Dissolution History - The history of district reorganization and dissolution actions since July 1, 1965. The chart shows the number of school districts each school year, effective date of the reorganization or dissolution, original district names and numbers, and the name and number of the newly created school district in the case of a reorganization. In the case of a dissolution, the last column shows the district names and numbers of the districts which received territory as well as certified enrollment counts from the dissolved district.

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Periodically the Iowa legislature enacts financial incentives to encourage districts to share programs and staff, and to encourage reorganization of two or more school districts when it is beneficial for the students of those districts.

Financial Incentives for Sharing and Reorganization

Sharing Possibility Flowchart

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Applications to determine if the districts qualify for supplementary weighting under whole grade sharing joint employment are due no later than July 1 of the fiscal year in which the district/s intend to request joint employment whole grade sharing supplementary weighting. Send the complete application packet to the Department's Bureau of School Business Operations.

Applications to determine eligibility for supplementary weighting for hosting a regional academy are due annually no later than May 1. Applications must be submitted prior to the fiscal year in which the district intends to request regional academy supplementary weighting. Send the complete application and funding agreement packet to Heather Meissen.

Regional Academy Application

Regional Academy Supplementary Weighting  Agreement

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Reorganization, Dissolution and Sharing Guide and Forms

The Sharing, Reorganization and Dissolution Guide was updated in 2014. It includes information on sharing opportunities; reorganization, dissolution, and merger procedures; and district reorganization plans by AEAs.

Updated June 2024: Guide to Reorganization by Dissolution Method

Reorganization, Dissolution and Sharing Guide

Reorganization Dismissal Form

Reorganization Boundary Changes Form

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AEA Reorganization Plans

Iowa Code 275.1(3) requires that AEAs develop detailed studies of districts within the AEA and all adjacent territory for the purpose of providing for reorganization of school districts in order to effect more economical operation and the attainment of higher standards of education in the schools. The plans shall be revised periodically to reflect reorganizations which may have taken place in the AEA and adjacent territory.

AEA 267 Reorganization Plan

Grant Wood AEA 10 Reorganization Plan

Great Prairie AEA 15 Reorganization Plan

Green Hills AEA 13 Reorganization Plan

Heartland AEA 11 Reorganization Plan

Keystone AEA 1 Reorganization Plan

Mississippi Bend AEA 9 Reorganization Plan

Northwest AEA 12 Reorganization Plan

Prairie Lakes AEA 8 Reorganization Plan

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Other Guidance

Equalization Levy Q & A - This document answers questions regarding what is an equalization levy, when it may be utilized, when it must be certified and the number of years allowed, which boards may utilized the levy, to what territory the levy applies, accounting, and what options are available if it is too late to implement an equalization levy.

Declaratory Order Regarding Involuntary Merger

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Other Handbooks

Open Enrollment Program Information, Handbook, and Application Forms

Whole Grade Sharing Program Information and Handbook

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