Iowa Department of Education:  FY 2007 Per Diem Amounts by School District
District	District Name	Average Regular Salary	Average Contract Days	Average Salary per Contract Day	Add FICA/IPERS of 13.4%	Additional 4% Allowable Growth for FY 2007	Teacher FTE from Certified Enrollment for Allocation Purposes*	Total Allocation for FY 2007
18	Adair-Casey	33,125	192.00	172.53	195.65	203.48	31.62	6,434
27	Adel-DeSoto-Minburn	39,106	190.44	205.34	232.86	242.17	116.31	28,167
9	AGWSR	39,014	190.09	205.24	232.74	242.05	64.88	15,704
441	A-H-S-T	38,700	186.56	207.44	235.24	244.65	45.17	11,051
63	Akron Westfield	35,651	192.85	184.87	209.64	218.03	52.30	11,403
72	Albert City-Truesdale	34,263	191.00	179.39	203.43	211.57	13.20	2,793
81	Albia	39,987	186.06	214.92	243.72	253.47	93.94	23,811
99	Alburnett	40,026	191.95	208.52	236.46	245.92	47.60	11,706
108	Alden	33,467	196.00	170.75	193.63	201.38	17.12	3,448
126	Algona	46,026	194.84	236.23	267.88	278.60	102.40	28,529
135	Allamakee	40,995	194.64	210.62	238.84	248.39	100.58	24,983
153	Allison-Bristow	35,542	193.00	184.16	208.84	217.19	25.80	5,604
171	Alta	36,496	191.95	190.14	215.62	224.24	50.58	11,342
225	Ames	44,519	189.17	235.34	266.88	277.56	329.86	91,556
234	Anamosa	42,223	191.56	220.42	249.96	259.96	109.00	28,336
243	Andrew	36,772	189.00	194.56	220.63	229.46	27.10	6,218
252	Anita	32,818	191.00	171.82	194.84	202.63	28.60	5,795
261	Ankeny	44,469	196.14	226.72	257.10	267.38	428.45	114,559
270	Anthon-Oto	32,602	191.00	170.69	193.56	201.30	29.20	5,878
279	Aplington-Parkersburg	41,709	187.37	222.61	252.44	262.54	60.33	15,839
333	Armstrong-Ringsted	36,933	192.00	192.36	218.14	226.87	37.30	8,462
355	Ar-We-Va	39,775	192.46	206.67	234.36	243.73	30.50	7,434
387	Atlantic	42,634	192.70	221.25	250.90	260.94	117.45	30,647
414	Audubon	38,915	193.63	200.98	227.91	237.03	57.00	13,511
423	Aurelia	39,779	191.00	208.27	236.18	245.63	27.50	6,755
472	Ballard	40,591	191.00	212.52	241.00	250.64	92.00	23,059
504	Battle Creek-Ida Grove	37,781	191.77	197.01	223.41	232.35	62.75	14,580
513	Baxter	34,176	195.04	175.23	198.71	206.66	33.10	6,840
540	BCLUW	38,051	189.79	200.49	227.36	236.45	50.41	11,919
549	Bedford	35,365	191.07	185.09	209.89	218.29	52.50	11,460
576	Belle Plaine	36,169	189.92	190.44	215.96	224.60	54.00	12,128
585	Bellevue	38,989	190.12	205.07	232.55	241.85	48.50	11,730
594	Belmond-Klemme	38,286	192.04	199.37	226.09	235.13	63.50	14,931
603	Bennett	32,845	192.00	171.07	193.99	201.75	10.30	2,078
609	Benton	40,264	192.09	209.61	237.70	247.21	122.80	30,357
621	Bettendorf	46,460	195.36	237.82	269.69	280.48	300.33	84,237
720	Bondurant-Farrar	37,319	197.48	188.97	214.29	222.86	79.00	17,606
729	Boone	42,472	188.75	225.02	255.17	265.38	182.44	48,416
747	Boyden-Hull	42,486	191.00	222.44	252.25	262.34	48.26	12,661
1917	Boyer Valley	36,693	191.00	192.11	217.85	226.56	43.00	9,742
846	Brooklyn-Guernsey-Malcom	33,936	189.24	179.33	203.36	211.49	47.00	9,940
882	Burlington	41,636	188.18	221.25	250.90	260.94	329.25	85,914
914	C and M	32,105	192.67	166.63	188.96	196.52	19.70	3,871
916	CAL	33,873	193.39	175.15	198.62	206.56	30.30	6,259
918	Calamus-Wheatland	35,805	193.08	185.44	210.29	218.70	43.10	9,426
936	Camanche	39,033	193.51	201.71	228.74	237.89	71.62	17,038
977	Cardinal	32,395	193.05	167.81	190.30	197.91	59.50	11,776
981	Carlisle	39,138	192.00	203.84	231.15	240.40	109.88	26,415
999	Carroll	42,485	189.36	224.35	254.41	264.59	126.50	33,471
1044	Cedar Falls	43,439	188.60	230.33	261.19	271.64	328.22	89,158
1053	Cedar Rapids	44,324	190.96	232.11	263.21	273.74	1,278.78	350,053
1062	Center Point-Urbana	37,309	191.37	194.96	221.08	229.92	104.38	23,999
1071	Centerville	42,266	190.16	222.27	252.05	262.13	129.75	34,011
1080	Central	42,365	194.19	218.16	247.39	257.29	41.91	10,783
1089	Central City	31,791	194.94	163.08	184.93	192.33	43.50	8,366
1082	Central Clinton	37,783	192.57	196.20	222.49	231.39	126.32	29,229
1093	Central Decatur	32,079	193.26	165.98	188.22	195.75	60.75	11,892
1079	Central Lee	44,209	195.09	226.61	256.98	267.26	81.55	21,795
1095	Central Lyon	41,050	193.74	211.89	240.28	249.89	52.38	13,089
1107	Chariton	37,758	189.71	199.03	225.70	234.73	111.00	26,055
1116	Charles City	43,188	189.47	227.95	258.50	268.84	118.00	31,723
1134	Charter Oak-Ute	34,385	193.11	178.07	201.93	210.01	34.30	7,203
1152	Cherokee	38,371	191.08	200.81	227.72	236.83	90.90	21,528
1197	Clarinda	37,696	209.75	179.71	203.79	211.94	75.00	15,896
1206	Clarion-Goldfield	40,060	191.93	208.73	236.70	246.17	74.80	18,414
1211	Clarke	37,442	193.29	193.71	219.67	228.46	107.69	24,603
1215	Clarksville	36,948	192.16	192.28	218.05	226.77	30.54	6,926
1218	Clay Central-Everly	35,664	194.37	183.49	208.08	216.40	43.65	9,446
2763	Clayton Ridge	40,720	188.42	216.11	245.07	254.87	58.25	14,846
1221	Clear Creek Amana	37,202	188.17	197.71	224.20	233.17	111.45	25,987
1233	Clear Lake	40,893	191.08	214.01	242.69	252.40	107.38	27,103
1224	Clearfield	34,863	190.00	183.49	208.08	216.40	8.50	1,839
1278	Clinton	40,378	187.71	215.10	243.92	253.68	334.72	84,912
1332	Colfax-Mingo	35,209	202.98	173.46	196.70	204.57	69.00	14,115
1337	College	44,007	191.26	230.10	260.93	271.37	281.48	76,385
1350	Collins-Maxwell	33,588	188.36	178.31	202.20	210.29	47.57	10,003
1359	Colo-Nesco	33,536	189.91	176.59	200.25	208.26	43.88	9,138
1368	Columbus	40,179	186.99	214.87	243.66	253.41	85.00	21,540
1413	Coon Rapids-Bayard	33,935	194.00	174.92	198.36	206.29	44.51	9,182
1431	Corning	34,760	193.24	179.88	203.98	212.14	49.08	10,412
1449	Corwith-Wesley	31,718	190.56	166.45	188.75	196.30	22.20	4,358
1476	Council Bluffs	45,644	191.00	238.97	270.99	281.83	664.40	187,248
1503	Creston	38,833	191.53	202.76	229.93	239.13	121.10	28,959
1576	Dallas Center-Grimes	39,270	194.32	202.09	229.17	238.34	127.25	30,329
1602	Danville	38,480	191.54	200.90	227.82	236.93	38.75	9,181
1611	Davenport	46,285	187.04	247.46	280.62	291.84	1,239.82	361,829
1619	Davis County	38,624	190.65	202.60	229.75	238.94	97.50	23,297
1638	Decorah	44,462	193.12	230.23	261.08	271.52	122.06	33,142
1647	Deep River-Millersburg	37,420	191.00	195.92	222.17	231.06	13.15	3,038
1675	Delwood	34,028	188.00	181.00	205.25	213.46	7.40	1,580
1701	Denison	46,390	192.20	241.37	273.71	284.66	129.29	36,804
1719	Denver	35,728	195.00	183.22	207.77	216.08	52.13	11,264
1737	Des Moines Independent	45,173	196.59	229.78	260.57	270.99	2,392.90	648,452
1782	Diagonal	28,476	191.00	149.09	169.07	175.83	14.27	2,509
1791	Dike-New Hartford	41,394	192.30	215.26	244.10	253.86	54.62	13,866
1854	Dows	31,406	195.00	161.06	182.64	189.95	11.55	2,194
1863	Dubuque	41,299	189.08	218.42	247.69	257.60	844.88	217,641
1908	Dunkerton	36,647	191.43	191.44	217.09	225.77	40.97	9,250
1926	Durant	35,315	193.00	182.98	207.50	215.80	58.00	12,516
1944	Eagle Grove	37,341	189.39	197.17	223.59	232.53	72.70	16,905
1953	Earlham	33,503	189.00	177.26	201.01	209.05	54.00	11,289
1963	East Buchanan	35,130	191.43	183.51	208.10	216.42	39.97	8,650
1965	East Central	37,001	191.54	193.18	219.07	227.83	33.79	7,698
1967	East Greene	37,485	191.36	195.89	222.14	231.03	35.38	8,174
1968	East Marshall	36,126	191.16	188.99	214.31	222.88	65.50	14,599
1970	East Union	31,919	191.46	166.72	189.06	196.62	43.13	8,480
1972	Eastern Allamakee	33,277	191.85	173.45	196.69	204.56	38.22	7,818
657	Eddyville-Blakesburg	34,901	190.07	183.62	208.23	216.56	68.96	14,934
1989	Edgewood-Colesburg	35,549	191.41	185.72	210.61	219.03	48.62	10,649
2007	Eldora-New Providence	41,354	193.75	213.44	242.04	251.72	54.88	13,814
2016	Elk Horn-Kimballton	36,985	191.25	193.39	219.30	228.07	25.50	5,816
2088	Emmetsburg	38,912	191.13	203.59	230.87	240.10	58.55	14,058
2097	English Valleys	34,107	191.17	178.41	202.32	210.41	40.63	8,549
2113	Essex	31,229	193.35	161.51	183.15	190.48	24.25	4,619
2124	Estherville Lincoln	38,957	191.72	203.19	230.42	239.64	110.13	26,392
2151	Exira	32,285	189.95	169.97	192.75	200.46	27.36	5,485
2169	Fairfield	38,123	193.51	197.01	223.41	232.35	150.10	34,876
2205	Farragut	32,231	192.74	167.23	189.64	197.23	28.46	5,613
2295	Forest City	40,327	192.24	209.78	237.89	247.41	115.04	28,462
2313	Fort Dodge	40,961	191.74	213.63	242.26	251.95	314.58	79,258
2322	Fort Madison	44,590	192.68	231.42	262.43	272.93	171.50	46,807
2349	Fredericksburg	41,449	195.25	212.29	240.74	250.37	26.56	6,650
2367	Fremont	31,360	187.00	167.70	190.17	197.78	12.00	2,373
2369	Fremont-Mills	37,457	192.72	194.36	220.40	229.22	39.95	9,157
2376	Galva-Holstein	37,311	191.00	195.35	221.53	230.39	41.00	9,446
2403	Garner-Hayfield	38,773	194.04	199.82	226.60	235.66	63.50	14,964
2457	George-Little Rock	40,037	193.00	207.44	235.24	244.65	41.30	10,104
2466	Gilbert	44,397	190.26	233.35	264.62	275.20	72.39	19,922
2493	Gilmore City-Bradgate	34,952	193.00	181.10	205.37	213.58	17.30	3,695
2502	Gladbrook-Reinbeck	37,133	194.27	191.14	216.75	225.42	54.88	12,371
2511	Glenwood	40,553	192.18	211.01	239.29	248.86	145.00	36,085
2520	Glidden-Ralston	35,819	191.87	186.68	211.70	220.17	31.55	6,946
2682	GMG	35,921	193.29	185.84	210.74	219.17	40.92	8,968
2556	Graettinger	33,280	190.67	174.54	197.93	205.85	22.25	4,580
2664	Greene	37,748	189.00	199.73	226.49	235.55	28.67	6,753
2709	Grinnell-Newburg	39,366	196.26	200.58	227.46	236.56	127.26	30,105
2718	Griswold	37,793	191.81	197.03	223.43	232.37	48.35	11,235
2727	Grundy Center	38,582	194.31	198.56	225.17	234.18	48.89	11,449
2754	Guthrie Center	34,332	191.61	179.18	203.19	211.32	49.57	10,475
2772	Hamburg	33,333	190.96	174.56	197.95	205.87	27.75	5,713
2781	Hampton-Dumont	39,046	191.44	203.96	231.29	240.54	97.04	23,342
2826	Harlan	43,965	191.53	229.54	260.30	270.71	117.48