Public authorities are required by Section 2800 of Public Authorities Law to submit annual reports to the Authorities Budget Office that includes salary and compensation data. The dataset consists of salary data by employee reported by Industrial Development Agencies that covers 8 fiscal years, which includes fiscal years ending in the most recently completed calendar year.

Public authorities are required by Section 2800 of Public Authorities Law to submit annual reports to the Authorities Budget Office that includes a schedule of the authorities’ debt. The dataset consists of a schedule of debt reported by Industrial Development Agencies that covers 8 fiscal years, which includes fiscal years ending in the most recently completed calendar year.

This dataset includes information on economic development projects that have been awarded incentives through Iowa Economic Development Authority programs as early as FY 2003, have signed contracts with the state and are in either the “performance” period, the “maintenance” period or are "in default" as of the end of the fiscal year noted. In most cases, projects are required to have met job, wage and capital investment obligations by their “Project Completion Date”. Beyond the completion date, projects are required to maintain the obligated jobs and investment through the “Maintenance Date." All projects provide information on total project costs, capital investment, as well as the amount of direct assistance and tax credits awarded to the project. Projected and contracted job data is available for all projects. However, project completion jobs and reported jobs is only available for those projects in the "maintenance" period. Projects in the "performance" period are still in the process of being implemented and are not yet complete. Projects in Default were considered “in default” as of the end of the annual report cut-off date (typically end of fiscal year). The status “in default” is a temporary one since businesses are allowed a contractually designated cure period to correct the default. Reasons for being considered “in default” range from not filing required reports to not creating the obligated jobs or investment required by the contract.

Public authorities are required by Section 2800 of Public Authorities Law to submit annual reports to the Authorities Budget Office that includes summary financial information. The dataset consists of information from the statement of net assets and the statement of revenues, expenses and change in net assets reported by Industrial Development Agencies that covers 8 fiscal years, which includes fiscal years ending in the most recently completed calendar year.

Public authorities are required by Section 2800 of Public Authorities Law to submit annual reports to the Authorities Budget Office that includes procurement contracts data. The dataset consists of procurement contracts data reported by Industrial Development Agencies that covers 8 fiscal years, which includes fiscal years ending in the most recently completed calendar year. Authorities are required to report procurement transactions that have an actual, estimated, or cumulative value of $5,000 or more, annually.

This dataset includes information on economic development projects were awarded incentives through Iowa Economic Development Authority programs as early as FY 2003, and are considered “completed” by IEDA’s compliance team at the end of the fiscal year (annual report cut-off date). Each project has been evaluated to determine if the it met all the terms of the contract. If all contractual terms are met, projects are categorized as "successful" and are under no additional obligation to report information to IEDA regarding the project. If a project was unable to meet all terms required in the contract, the IEDA compliance team determined the award “recapture” – consisting of paying back all or a portion of the direct assistance provided by the state or returning (or not claiming) some or all tax credits that had been awarded. These projects would be categorized as either “full recapture” or “partial recapture” of the award.