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House Journal: Page 945: Wednesday, March 25, 1998

20   education agency whose regular compensation is less
21   than eighteen twenty-three thousand dollars per year
22   for that year and the amounts needed as minimum salary
23   supplements.  The minimum salary supplement for each
24   eligible teacher is the total of the difference
25   between eighteen twenty-three thousand dollars and
the
26   teacher's regular compensation plus the amount
27   required to pay the employer's share of the federal
28   social security and Iowa public employees' retirement
29   system, or a pension and annuity retirement system
30   established under chapter 294, payments on the
31   additional salary moneys.  However, for purposes of
32   this paragraph, a teacher's regular compensation for
33   the school year beginning July 1, 1998, shall not be
34   lower than eighteen thousand dollars.
35     b.  The total minimum salary supplement paid to a
36   school district under phase I for the school year
37   beginning July 1, 1997.
38     3.  The board of directors shall report the
39   salaries of teachers employed on less than a full-time
40   equivalent basis, and the amount of minimum salary
41   supplement shall be prorated.
42     Sec. 31.  Section 294A.6, unnumbered paragraph 1,
43   Code 1997, is amended to read as follows:
44     For the school year beginning July 1, 1987 1998,
45   the department of education shall notify the
46   department of revenue and finance of the total minimum
47   salary supplement, as described in section 294A.5,
48   subsection 2, paragraphs "a" and "b", to be paid to
49   each school district and area education agency under
50   phase I and the department of revenue and finance

Page 22

 1   shall make the payments.  For school years after the
 2   school year beginning July 1, 1987 1998, if a school
 3   district or area education agency reduces the number
 4   of its full-time equivalent teachers below the number
 5   employed during the school year beginning July 1, 1987
 6   1998, the department of revenue and finance shall
 7   reduce the total minimum salary supplement payable to
 8   that school district or area education agency so that
 9   the amount paid is equal to the ratio of the number of
10   full-time equivalent teachers employed in the school
11   district or area education agency for that school year
12   divided by the number of full-time equivalent teachers
13   employed in the school district or area education
14   agency for the school year beginning July 1, 1987
15   1998, and multiplying that fraction by the total
16   minimum salary supplement paid to that school district
17   or area education agency for the school year beginning
18   July 1, 1987 1998.
19     Sec. 32.  Section 294A.25, subsection 1, Code

© 1998 Cornell College and League of Women Voters of Iowa

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