Street Financial Report Information
General Information
Iowa Code section 312.14 requires all cities to submit the Street Financial Report (SFR) to the Iowa Department of Transportation (DOT) by September 30 of each year. In accordance with Iowa Code section 312.15, the Iowa DOT must notify the state treasurer of each city not in compliance with this requirement. Once notified, the state treasurer will withhold the Road Use Tax (RUT) funds allocated to the city until the city complies. If a city has not filed its report by December 31 of the same year, RUT funds shall not be allocated to that city and all funds withheld under this provision shall revert to the street construction fund of the cities.Important Dates for the SFR
Date
Event
First week of July
Appropriate forms and instructions are mailed to the city clerks that returned the postcard requesting paper copies.
September 30
Completed reports are due at the Iowa DOT.
October 1
The Iowa DOT provides a list of delinquent cities to the state treasurer. The state treasurer begins withholding RUT funds from delinquent cities. When a delinquent city submits its report, the Iowa DOT will notify the state treasurer immediately and the city will again be eligible to receive RUT funds.
First working day of each subsequent month
The mayor of each delinquent city will be notified of the city's delinquent status, in the form of a certified letter, until the city submits its report.
December 31
Cities still in delinquent status as of this date will begin forfeiting all RUT funds withheld for the period beginning October 1 and ending whenever the city submits their report.
Using Electronic Forms
For your convenience, the Iowa DOT has developed an electronic forms system (Iowa DOT Business Partners Forms Web site) that may be used to complete the SFR. Electronic submittal is not required, but is encouraged. Completing the SFR on-line will reduce the amount of data entry required by the city, because future SFRs will be partially pre-filled using data submitted from the year before. The SFR will also perform many of the needed calculations automatically. To use the electronic SFR, follow these steps.- Set-up an online account. If you have not already done so, you must set-up an account before using the SFR online. If you already have an account set up, you can use the same username and password every year. To request an account, contact Tammi Bell in the Office of Local Systems via E-mail at tammi.bell@dot.iowa.gov. The following onformation must be provided in order to obtain an account: your first and last name, name of the city (or cities) you work for, a telephone number, and your E-mail address. After your account is set up, you will receive an E-mail confirmation that includes your username and password.
- Read the city SFR instructions in Adobe® Acrobat® PDF or in Microsoft® Word format. Carefully read these instructions before using the SFR online. These instructions provide guidance for using the SFR online, as well as step-by-step assistance for completing the SFR.
- Open the online SFR forms. The online SFR combines all of the individual forms that make up the Street Financial Report. After clicking on this link, you will see a dialogue box for you to enter the user name and password as instructed in the instruction booklet. Depending on the Web browser and operating system you are using, you may or may not have the "Domain" field. After entering your account information, click "OK" to enter the online SFR Forms.
- Enter, save and send the SFR. From within the online SFR, you will be able to enter, save, retrieve, and send your city's SFR to the Iowa DOT. You will not have to complete the entire SFR in one session. You may save your SFR data, retrieve it at a later date and continue working on your SFR. Once your report is complete, approved by resolution of your city council, and signed by both the mayor and city clerk, send it to the Iowa DOT according to the instructions.
