27—10.51 (161A) Voluntary program. The division will allocate program funds to the districts in steps identified as original allocations and supplemental allocations.
	 10.51(1) Original allocation. Sixty percent of the fiscal year funds distributed to this program will be allocated to the districts at the beginning of the fiscal year in accordance with a formula based on the state soil survey database for Iowa. The formula is A = wzf, where:
	  a.   	 A = allocation to the district.
	  b.   	 w = the percentage factor for the district, determined by (x/y) (100), where:
	 (1) 	 x = district acres, determined by totaling the district’s land capability class acres from the state soil survey database for Iowa using the formula: (¼)2e + 3e + 4e.
	 (2) 	 y = state acres, determined by totaling the state’s land capability class acres from the state soil survey database for Iowa using the formula: (¼)2E + 3E + 4E.
	  c.   	 z = sixty percent of fiscal year funds distributed to the voluntary program.
	  d.   	 f = an adjustment factor of 0.980 applied to each district’s allocation to adjust the original allocation to compensate for establishing a minimum of four-tenths of 1 percent of “z” to ensure that each district has a workable program.
	  e.   	 The following table provides the value of “w” for each district:
Individual Soil and Water Conservation District
Percentage Allocation Factors

W(%) District	W(%) District	W(%) District	W(%) District	
1.8 Adair	1.2 Davis	1.0 Jefferson	0.2 Pocahontas*	
1.2 Adams	1.3 Decatur	1.1 Johnson	0.7 Polk	
1.5 Allamakee	0.8 Delaware	1.2 Jones	1.4 E. Pottawattamie	
1.1 Appanoose	0.6 Des Moines	1.4 Keokuk	1.2 W. Pottawattamie	
1.4 Audubon	0.4 Dickinson	0.6 Kossuth	1.5 Poweshiek	
1.4 Benton	1.9 Dubuque	1.0 Lee	1.6 Ringgold	
0.5 Black Hawk	0.3 Emmet*	1.1 Linn	0.7 Sac	
0.5 Boone	1.1 Fayette	0.5 Louisa	0.9 Scott	
0.3 Bremer*	0.3 Floyd*	1.1 Lucas	1.7 Shelby	
0.4 Buchanan	0.6 Franklin	0.8 Lyon	1.0 Sioux	
0.4 Buena Vista	1.0 Fremont	1.2 Madison	0.6 Story	
0.6 Butler	0.4 Greene	1.2 Mahaska	1.5 Tama	
0.3 Calhoun*	0.5 Grundy	1.3 Marion	1.7 Taylor	
1.2 Carroll	1.5 Guthrie	1.4 Marshall	1.1 Union	
1.5 Cass	0.4 Hamilton	1.0 Mills	1.2 Van Buren	
1.2 Cedar	0.3 Hancock*	0.3 Mitchell*	1.0 Wapello	
0.5 Cerro Gordo	0.7 Hardin	1.2 Monona	1.1 Warren	
1.0 Cherokee	1.6 Harrison	1.0 Monroe	1.1 Washington	
0.4 Chickasaw	0.9 Henry	1.2 Montgomery	1.4 Wayne	
1.2 Clarke	0.4 Howard	0.6 Muscatine	0.3 Webster*	
0.3 Clay*	0.2 Humboldt*	0.4 O’Brien	0.5 Winnebago	
2.0 Clayton	1.3 Ida	0.3 Osceola*	1.8 Winneshiek	
1.2 Clinton	1.4 Iowa	1.5 Page	2.3 Woodbury	
2.4 Crawford	1.6 Jackson	0.4 Palo Alto	0.3 Worth*	
0.8 Dallas	1.7 Jasper	2.4 Plymouth	0.4 Wright	
*The minimum value to be used in determining original allocations to districts shall be 0.4.
	  f.   	 Not more than 30 percent of the district’s original allocation and supplemental allocation may be used for the establishment of management practices to control soil erosion on land that is now row-cropped. Incentive payments will be made on a per-acre basis, but not exceeding $10 per acre for no-till, ridge-till, or strip-till planting; $6 per acre for contouring; and $15 per acre for contour strip cropping.
	 10.51(2) Supplemental allocation. The remaining balance of the fiscal year funds plus recalled funds from the mandatory program as distributed in subrule 10.41(3), and from the public lakes fund as distributed in subrule 10.41(2) that were not obligated, from the reserve fund established in subrule 10.57(1), and from districts as specified in subrule 10.51(3) will be provided to the districts in a supplemental allocation. The districts shall identify valid applications and cost estimates, if any, for supplemental allocations to the division by September 15. The allocation to any district will be the lesser amount of:
	  a.   	 The sum of cost estimates (for pending applications) in each district, divided by the total cost estimates (for pending applications) for all 100 districts, multiplied by the remaining available program funds; or
	  b.   	 Three times the original allocation to the district.
	 10.51(3) Recall of funds. Any funds allocated in the current fiscal year that the districts have not spent or obligated by June 30 may be recalled by the division.
	 10.51(4) Reallocation of recalled funds. Rescinded IAB 7/18/07, effective 6/27/07.
	 10.51(5) Eligibility for supplemental allocations. A district must have obligated 75 percent of current fiscal year funds to qualify for a supplemental allocation.
	 10.51(6) Recall and reallocation of funds by division director. When the unspent balance of funds allocated to a district exceeds that district’s annual allocation by more than 150 percent for a period of 12 months or more, the division director may recall these unspent funds and reallocate them to a district or districts that can demonstrate a need.