Originally, the Early Intervention Supplement provided resources to reduce class sizes for kindergarten through third grade (K-3) in basic skills instruction to the state goal of seventeen students for every one teacher (17:1); to provide direction and resources for early intervention efforts by school districts to achieve a higher level of student success in the basic skills, especially reading skills; and to increase communication and accountability regarding student performance. The statute designating this use was repealed; however, the funding provision was retained.
Beginning July 1, 2018, funds generated through the Early Intervention Supplement can be used for any general fund purpose.
The Early Intervention Supplement is a per pupil funding included in the state aid paid to districts. Each year the per pupil amount changes based on the amount calculated for the categorical state percent of growth established by the legislature for the budget year. The amount of the Early Intervention Supplement for each district is published on the website of the Iowa Department of Management in the document called "Aid and Levy, Tax Certification, and Program Summary."
Mandatory Carry Forward
Any portion of the budget authority granted to districts for the Early Intervention Supplement which is unexpended at the end of the fiscal year is reported on the Certified Annual Report (CAR) as a restricted fund balance. This amount is carried forward into the next fiscal year and expended first before expenditures from the Early Intervention Supplement provided for that next fiscal year. Carried forward funding remains categorical and may only be expended on uses allowed for the Early Intervention Supplement Program.
After the end of each fiscal year, the Department produces a document showing the carry forward from each categorical funding stream by funding source, using the project number, by district. The project number for the Early Intervention Supplement is 3216.