Skip to Content

Certified Annual Financial Reports (CAR)


On this page...

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.


Denise Ragias -- for help with the uploads and reports

Janice Evans -- for help with account codes and journal entries

Data Used to File FY16 CAR

2015-16 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. 

2015-16 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.

Data Used to File FY15 CAR

2014-15 Commodities

2014-15 District AEA Flowthrough Amounts

2014-15 Sources for Local Projects


2014-15 CAR Instructions

FY14 School Level Expenditures Instructions for Civil Rights Reporting

User Information

Best Practices for a Successful and Timely CAR

Best Practices for Certifying the CAR

Chart of Account Upload File Specifications

GASB 54 PowerPoint

How to use the CAR Upload

CAR by District/AEA - Fiscal Years 2006 through 2015

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.

2014-15 CAR

2013-14 CAR

2012-13 CAR

2011-12 CAR

2010-11 CAR

2009-10 CAR

2008-09 CAR

2007-08 CAR
2007-08 Non-fiscal CAR (1.97 MB)

2006-07 CAR
2006-07 Non-fiscal CAR (1.71 MB)

2005-06 CAR
2005-06 Non-fiscal CAR (1.51 MB)


Click here to link to the Uniform Financial Accounting Manual, Chart of Account Descriptions, Chart of Account Coding, and School Finance Terminology.

Iowa Education Portal Sign-in

Printed from the Iowa Department of Education website on June 26, 2016 at 9:53am.