The Institute for Truth in Accounting provides an annual report about the financial health of Iowa and 49 other states. The last time we reported on this, September 2012, Iowa was ranked No. 8 in the nation and our financial burden per taxpayer was $500.

As we look at the latest report — www.truthinaccounting.org/ — as of the end of 2012, Iowa still is ranked No. 8, but now our tax burden is a surplus of $100 per taxpayer.

As state governments continue to recover from the recession, states are working to decrease their debt and increase the money they have available to pay their bills. In the previous report, there were only six states that had a surplus per taxpayer. In 2012, that number increased to eight, including Iowa.