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SF 168 – Supplementary Shared Operational Functions (LSB1481SV)
Staff Contact: Ron Robinson (515.281.6256) ron.robinson@legis.iowa.gov
Fiscal Note Version – New
Description
Senate File 168 modifies the amount of additional weighting a school district may receive for
sharing operational functions by excluding the following shared operational functions from the
maximum of 21.0-pupil additional weighting that a school district may receive in one year.
• Social worker
• Mental health professional
• School resource officer
The Bill applies to school budget years beginning on or after July 1, 2025 (FY 2026).
Background
Pursuant to Iowa Code section 257.11, a school district that shares one or more specified
operational functions with another political subdivision is assigned a supplementary weighting
for each shared operational function. The maximum additional weighting that a school district
may receive in one year is 21.0 additional pupils. 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. Iowa Code section 257.11(5) sunsets the
availability of supplementary weighting following the school budget year beginning July 1, 2034
(FY 2035).
Iowa Code section 257.11(5) establishes a list of eligible operational functions and positions
eligible for a supplementary weighting for school districts. Legislation in 2021 established a
reduction in the number of pupils assigned for certain functions and positions, and 2023 Iowa
Acts, House File 68 (Education Savings Accounts Act), extended the Program until the end of
the school budget year beginning July 1, 2034. For school budget years beginning on or after
July 1, 2022, until the end of the school budget year beginning July 1, 2034, each operational
function assigned a supplementary weighting of 5.0 pupils will be assigned 4.0 pupils and each
operational function assigned a supplementary weighting of 3.0 pupils will be assigned 2.0
pupils. Iowa Code section 257.11(5)(d) specifies that college and career transition counselors
or coordinators do not count toward this maximum amount.
Based on preliminary FY 2026 data, of the 325 school districts, 11 school districts exceed the
21.0-pupil additional weighting maximum and 314 school districts are utilizing 21.0 or fewer
additional pupils, including 24 school districts that are not currently participating in operational
sharing and 85 school districts that are at the 21.0-pupil additional weightings maximum.
Fiscal Note
Fiscal Services Division 2
Assumptions
• Funding for eligible school districts will begin in FY 2026 and end after FY 2035.
• School districts that are not at or under the 21.0-pupil additional weighting maximum will not
utilize the additional weighting authorized by the Bill.
• If a school district is not utilizing a weighting, it will not utilize the additional weighting
authorized by the Bill.
• School districts using additional weighting will utilize all the additional weighting authorized
by the Bill, subject to the overall cap.
• The State cost per pupil (SCPP) will remain at $7,826.
• Any legislative changes to the SCPP will alter the fiscal impact.
• The FY 2026 SCPP is $7,826, with $6,918 funded from the State General Fund, $223
funded from Property Tax Replacement Payments funded from the State General Fund, and
$685 funded from local property tax. The amount by which the district cost per pupil (DCPP)
exceeds the SCPP is funded from local property tax.
Fiscal Impact
Senate File 168 is estimated to increase the operational function sharing supplementary
weighting by a total of approximately 47.0 pupils among 21 school districts at a total annual cost
of $368,000 beginning with FY 2026 and ending after FY 2035. The estimated increase will be
funded with approximately $336,000 from the State General Fund and $32,000 from local
property tax through the school aid formula.
Sources
Department of Education, Certified Enrollment and Enrollment Projections File
Department of Management, School Aid Files
Iowa Association of School Boards
LSA analysis and calculations
/s/ Jennifer Acton
February 12, 2025
Doc ID 1521325
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