Petitioners ask several questions regarding whether the Iowa Department of Education requires full funding of the Teacher Salary Supplement ["TSS"].

The Petitioners assert that the Department, by rejecting a Certified Annual Report ["CAR"] which does not show local restricted funding of TSS, requires local funding of spending authority for TSS. In other words, the Petitioners' questions are all based on the assumption that the Department, after acknowledging in TSS Order I that TSS was not exempt from the 10% ATB budget cut, and that school districts did not receive full TSS funding, nevertheless requires that districts back TSS authority with actual cash.

This Order corrects any erroneous assumption and provides three options for school districts that did not pay the full amount of TSS to teachers in the 2009-2010 fiscal year, have not done so since that date, and have not increased the ratio of fund balance to unspent balance to the extent that it has funded the budget authority for the TSS.