Iowa 2023 2023-2024 Regular Session

Iowa House Bill HF360 Introduced / Fiscal Note

Filed 02/22/2023

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HF 360 – Shared Operational Functions, Information Technology Specialists (LSB1766HV) 
Staff Contact:  Ron Robinson (515.281.6256) ron.robinson@legis.iowa.gov 
Fiscal Note Version – New     
Description 
House File 360 adds information technology specialist to the list of operational functions and job 
positions eligible for a supplementary weighting in the school aid formula and defines that 
position.  By operation of Iowa Code section 257.11(5)(b)(1), an information technology 
specialist is assigned a supplementary weighting of four pupils under the Bill. 
The Bill takes effect upon enactment.  The provisions would apply to the school budget year 
beginning in FY 2024.  The first year of funding would begin in FY 2025, subject to the limitation 
of Iowa Code section 257.11(5), which sunsets the availability of supplementary weighting 
following the school budget year beginning July 1, 2034 (FY 2035). 
Background 
Pursuant to Iowa Code section 257.11, in order to provide additional funding to increase student 
opportunities and redirect resources to student programming that share operational functions, a 
school district or Area Education Agency (AEA) that shares with another political subdivision 
one or more specified operational functions is assigned a supplementary weighting for each 
shared operational function.   
Iowa Code section 257.11(5) allows for supplementary weighting for school districts and AEAs 
that share Iowa Code-specified job positions for at least 20.0% of the school year.  
Supplementary weighting under this provision is available through FY 2035.  For more 
information on shared operational functions, see the Issue Review School Aid — 
Supplementary Weightings. 
Iowa Code section 257.11(5)(d) limits the maximum amount of additional weighting for a school 
district to 21 additional pupils per year.  The additional weighting will no longer be available after 
FY 2035.   
Based on preliminary FY 2024 data, of the 325 school districts, 77 school districts have maxed 
out on their 21-pupil additional weightings and 248 school districts are utilizing fewer, including 
36 school districts that are not currently participating in operational sharing, and 32 school 
districts that are eligible to receive partial weightings. 
Assumptions 
• Funding for eligible school districts will begin in FY 2025 and end in FY 2035. 
• Any legislative changes to the State cost per pupil (SCPP) will alter the fiscal impact 
provided. 
• If a school district is not utilizing a weighting, it will not utilize the additional weighting 
authorized by the Bill. 
• Due to the scope of the position, an AEA will not enter into a sharing agreement for this 
operational function. 
• The SCPP will remain $7,635. 
Fiscal Note 
Fiscal Services Division  2 
• For estimation purposes, it is assumed that 20.0% of school districts using additional 
weighting will utilize all of the additional weighting authorized by the Bill, subject to the 
overall cap. 
• The FY 2024 SCPP is $7,635 with $6,749 funded from the State General Fund, $201 
funded from Property Tax Replacement Payments (PTRP) funded from the State General 
Fund, and $685 funded from local property tax.  
Fiscal Impact 
House File 360 is estimated to increase the operational function sharing supplementary 
weighting for information technology specialists by a total of 157 pupils for 42 school districts at 
a total annual cost of $1.2 million beginning with FY 2025 and ending with FY 2035.  The 
estimated increase will be funded with approximately $1.1 million from the State General Fund 
and $107,000 from local property tax through the school aid formula. 
Sources 
Department of Education 
Iowa Association of School Boards 
Department of Management 
Legislative Services Agency analysis and calculations 
 
 
 
/s/ Jennifer Acton 
February 22, 2023 
 
 
 
Doc ID 1369505 
 
 
The fiscal note for this Bill was prepared pursuant to Joint Rule 17 and the Iowa Code.  Data used in developing this 
fiscal note is available from the Fiscal Services Division of the Legislative Services Agency upon request.  
 
www.legis.iowa.gov