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Certified Annual Reports (CAR)

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Contacts

Contact Telephone Email
Kathy Bowers 515-210-9674 kathy.bowers@iowa.gov
Jina Brincks 515-313-5942 jina.brincks@iowa.gov
Song Luong 515-205-0259 song.luong1@iowa.gov

The Certified Annual [Financial] Report (CAR) is a report of financial data required by Iowa Code to be filed annually with the Department of Education by each school district and area education agency. The CAR is due no later than September 15 following the close of the fiscal year.

The CAR consists of a Chart of Account upload and online data collection and is located in the Iowa Education Portal. Below are the specifications for the software providers, districts, and area education agencies; the instructions for the CAR; and certified annual reports from previous years submitted by school districts and area education agencies.

Data Used to File FY22 CAR

2021-22 Commodities

2021-22 District AEA Flowthrough Amounts - Funding for the area education agencies (AEAs) is included in the annual budgets of school districts within each AEA's area. The funding is paid directly to the AEAs from the state. This document is the amount for the AEA flow through that each district must report on its CAR as both a revenue and an expenditure in the General Fund.

2021-22 Sources for Local Projects - This document lists certain categorical funding or budget authority that has a supplemental weighting or modified supplemental amount element. The district's CAR must reflect these amounts reported from state records.

2021-22 State Aid and Preschool Funding

2021-22 Utility Replacement Tax Payments - Only utility items labeled "Gas and Electric" or "Utility Replacement" or "Excise Tax" should be coded as Utility Excise Replacement Taxes, Source 1171. Items labeled "Utilities" or "Current/Delinquent Utilities" are coded as regular property tax, Source 1110 (1111).

Data Used to File FY21 CAR

2020-21 District AEA Flowthrough Amounts - Funding for the area education agencies (AEAs) is included in the annual budgets of school districts within each AEA's area. The funding is paid directly to the AEAs from the state. This document is the amount for the AEA flow through that each district must report on its CAR as both a revenue and an expenditure in the General Fund.

2020-21 Sources for Local Projects - This document lists certain categorical funding or budget authority that has a supplemental weighting or modified supplemental amount element. The district's CAR must reflect these amounts reported from state records.

2020-21 State Aid and Preschool Funding

2020-21 Utility Replacement Tax Payments - Only utility items labeled "Gas and Electric" or "Utility Replacement" or "Excise Tax" should be coded as Utility Excise Replacement Taxes, Source 1171. Items labeled "Utilities" or "Current/Delinquent Utilities" are coded as regular property tax, Source 1110 (1111).

Instructions

FY22 CAR Instructions

User Information

Best Practices for a Successful and Timely CAR

Best Practices for Certifying the CAR

Chart of Account Upload File Specifications

How to use the CAR Upload

CAR by District/AEA

Each fiscal year, beginning with the fiscal year in which the Charts of Accounts were first uploaded, information from the CAR has been made available for analysis on a comparable basis. These workbooks have been created from queries. In earlier years, staff, student, and facilities data were collected as a non-fiscal CAR. This information is no longer collected on the CAR. Prior years CARs are available upon request.

2020-21 CAR

2019-20 CAR

2018-19 CAR

Links

Uniform Financial Accounting Manual, Chart of Account Descriptions, Chart of Account Coding, and School Finance Terminology.

Iowa Education Portal Sign-in