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Iowa’s layered foundation and supplement model detailed; special education and sharing weightings explained
Summary
Legislative research staff summarized Iowa’s State School Foundation Program, a student-based model with a combined foundation base per pupil, a separate combined district cost per pupil, and multiple supplements and weightings for special education, ELL, concurrent enrollment and sharing arrangements.
Alana (Elena) Rudder of Legislative Research presented Iowa’s school finance structure and described a complex set of foundation-base calculations, supplements and weightings.
Iowa’s State School Foundation Program uses a series of formulas to compute a combined foundation base per pupil (the sum of multiple base/supplement elements) and a separate combined district cost per pupil; the school district’s foundation aid equals the lesser of those measures in the calculation. The…
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