257.1 STATE SCHOOL FOUNDATION PROGRAM -- STATE AID.
1. Program established. A state school foundation program is
established for the school year commencing July 1, 1991, and
succeeding school years.
2. State school foundation aid -- foundation base.
a. For a budget year, each school district in the state is
entitled to receive foundation aid, in an amount per pupil equal to
the difference between the amount per pupil of foundation property
tax in the district, and the combined foundation base per pupil or
the combined district cost per pupil, whichever is less. However, if
the amount of foundation aid received by a school district under this
chapter is less than three hundred dollars per pupil, the district is
entitled to receive three hundred dollars per pupil unless the
receipt of three hundred dollars per pupil plus the per pupil amount
raised by the foundation property tax exceeds the combined district
cost per pupil of the district for the budget year. In that case,
the district is entitled to receive an amount per pupil equal to the
difference between the per pupil amount raised by the foundation
property tax for the budget year and the combined district cost per
pupil for the budget year.
b. For the budget year commencing July 1, 1999, and for each
succeeding budget year the regular program foundation base per pupil
is eighty-seven and five-tenths percent of the regular program state
cost per pupil. For the budget year commencing July 1, 1991, and for
each succeeding budget year the special education support services
foundation base is seventy-nine percent of the special education
support services state cost per pupil. The combined foundation base
is the sum of the regular program foundation base, the special
education support services foundation base, the total teacher salary
supplement district cost, the total professional development
supplement district cost, the total early intervention supplement
district cost, the total area education agency teacher salary
supplement district cost, and the total area education agency
professional development supplement district cost.
c. For the budget year commencing July 1, 1999, the
department of management shall add the amount of the additional
budget adjustment computed in section 257.14, subsection 1, to the
combined foundation base.
3. Computations rounded. In making computations and payments
under this chapter, except in the case of computations relating to
funding of special education support services, media services, and
educational services provided through the area education agencies,
and the teacher salary supplement, the professional development
supplement, and the early intervention supplement, the department of
management shall round amounts to the nearest whole dollar.
4. Legislative review. The provisions of this chapter shall
be subject to legislative review at least every five years. The
review shall be based upon a school finance formula status report
containing the recommendations of a legislative interim committee
appointed to conduct a review of the school finance formula, to be
prepared with the assistance of the department of education, in
association with the departments of management and revenue. The
report shall include recommendations for school finance formula
changes or revisions based upon demographic changes, enrollment
trends, and property tax valuation fluctuations observed during the
preceding five-year interval; an analysis of the operation of the
school finance formula during the preceding five-year interval; and a
summary of issues that have arisen since the previous review and
potential approaches for their resolution. The first such report
shall be submitted to the general assembly no later than January 1,
2005, with subsequent reports developed and submitted by January 1 at
least every fifth year thereafter. Section History: Recent Form
89 Acts, ch 135, § 1; 91 Acts, ch 267, §517; 95 Acts, ch 130, §1;
96 Acts, ch 1197, §5, 6; 99 Acts, ch 2, §1, 4; 99 Acts, ch 178, §1,
10; 2000 Acts, ch 1186, §2; 2003 Acts, ch 145, §286; 2008 Acts, ch
1181, §93, 94
Referred to in § 257.3, 257.4, 257.12, 257.34
257.2 DEFINITIONS.
As used in this chapter:
1. "Allowable growth" means the amount by which state cost
per pupil and district cost per pupil will increase from one budget
year to the next.
2. "Base year" means the school year ending during the
calendar year in which a budget is certified.
3. "Budget adjustment" means an adjustment to the regular
program district cost of a school district for school districts in
which the regular program district cost for a year would be less than
the regular program district cost for the previous year.
4. "Budget year" means the school year beginning during the
calendar year in which a budget is certified.
5. "Combined district cost per pupil" is an amount determined
by adding together the regular program district cost per pupil for a
year and the special education support services district cost per
pupil for that year as calculated under section 257.10.
6. "Combined state cost per pupil" is a per pupil amount
determined by adding together the regular program state cost per
pupil for a year and the special education support services state
cost per pupil for that year as calculated under section 257.9.
7. "Committee" means the school budget review committee.
8. "Expenditures" means the total amounts paid from the
general fund of a school district.
9. "Miscellaneous income" means the receipts deposited to the
general fund of the school district but not including any of the
following:
a. Foundation aid.
b. Revenue obtained from the foundation property tax.
c. Revenue obtained from the additional property tax under
section 257.4.
10. "Property tax adjustment" means state aid distributed to
those school districts in which the property tax revenues generated
under this chapter would be higher than the revenues generated under
chapter 442, Code 1991.
11. "School district" means a school corporation organized
under chapter 274.
12. "State percent of growth" means the percent of growth
which is established by statute pursuant to section 257.8, and which
is used in determining the allowable growth. Section History: Recent Form
89 Acts, ch 135, § 2; 90 Acts, ch 1190, § 1; 91 Acts, ch 267,
§518; 94 Acts, ch 1023, §93
Referred to in § 24.17, 273.13, 279.45, 285.2
257.3 FOUNDATION PROPERTY TAX.
1. Amount of tax. Except as provided in subsections 2 and 3,
a school district shall cause to be levied each year, for the school
general fund, a foundation property tax equal to five dollars and
forty cents per thousand dollars of assessed valuation on all taxable
property in the district. The county auditor shall spread the
foundation levy over all taxable property in the district.
The amount paid to each school district for the tax replacement
claim for industrial machinery, equipment and computers under section
427B.19A shall be regarded as property tax. The portion of the
payment which is foundation property tax shall be determined by
applying the foundation property tax rate to the amount computed
under section 427B.19, subsection 3, paragraph "a", as adjusted
by paragraph "d", if any adjustment was made.
Replacement taxes under chapter 437A shall be regarded as property
taxes for purposes of this chapter.
2. Tax for reorganized and dissolved districts.
a. Notwithstanding subsection 1, a reorganized school
district shall cause a foundation property tax of four dollars and
forty cents per thousand dollars of assessed valuation to be levied
on all taxable property which, in the year preceding a
reorganization, was within a school district affected by the
reorganization as defined in section 275.1, or in the year preceding
a dissolution was a part of a school district that dissolved if the
dissolution proposal has been approved by the director of the
department of education pursuant to section 275.55.
b. In succeeding school years, the foundation property tax
levy on that portion shall be increased to the rate of four dollars
and ninety cents per thousand dollars of assessed valuation the first
succeeding year, five dollars and fifteen cents per thousand dollars
of assessed valuation the second succeeding year, and five dollars
and forty cents per thousand dollars of assessed valuation the third
succeeding year and each year thereafter.
c. The foundation property tax levy reduction pursuant to
this subsection shall be available if either of the following apply:
(1) In the year preceding the reorganization or dissolution, the
school district affected by the reorganization or the school district
that dissolved had a certified enrollment of fewer than six hundred
pupils.
(2) In the year preceding the reorganization or dissolution, the
school district affected by the reorganization or the school district
that dissolved had a certified enrollment of six hundred pupils or
greater, and entered into a reorganization or dissolution with one or
more school districts with a certified enrollment of fewer than six
hundred pupils. The amount of foundation property tax reduction
received by a school district qualifying for the reduction pursuant
to this subparagraph shall not exceed the highest reduction amount
provided in paragraphs "a" and "b" received by any of the
school districts with a certified enrollment of fewer than six
hundred pupils involved in the reorganization pursuant to
subparagraph (1) of this paragraph "c".
d. For purposes of this section, a reorganized school
district is one which absorbs at least thirty percent of the
enrollment of the school district affected by a reorganization or
dissolved during a dissolution and in which action to bring about a
reorganization or dissolution is initiated by a vote of the board of
directors or jointly by the affected boards of directors to take
effect on or after July 1, 2007, and on or before July 1, 2014. Each
district which initiated, by a vote of the board of directors or
jointly by the affected boards, action to bring about a
reorganization or dissolution to take effect on or after July 1,
2007, and on or before July 1, 2014, shall certify the date and the
nature of the action taken to the department of education by January
1 of the year in which the reorganization or dissolution takes
effect. For a reorganization or dissolution that took effect on or
after July 1, 2002, and on or before July 1, 2006, the reorganized
school district shall continue to receive the benefits of paragraphs
"a" and "b" of this subsection for the time specified in
those paragraphs.
3. Railway corporations. For purposes of section 257.1, the
"amount per pupil of foundation property tax" does not include
the tax levied under subsection 1 or 2 on the property of a railway
corporation, or on its trustee if the corporation has been declared
bankrupt or is in bankruptcy proceedings. Section History: Recent Form
89 Acts, ch 135, § 3; 91 Acts, ch 178, §1; 93 Acts, ch 180, §
92--95; 95 Acts, ch 206, §34; 98 Acts, ch 1194, § 27, 40; 2001 Acts,
ch 126, §1--3; 2003 Acts, ch 180, §10, 71; 2007 Acts, ch 130, §1
Referred to in § 275.55
257.4 ADDITIONAL PROPERTY TAX.
1. Computation of tax.
a. A school district shall cause an additional property tax
to be levied each year. The rate of the additional property tax levy
in a school district shall be determined by the department of
management and shall be calculated to raise the difference between
the combined district cost for the budget year and the sum of the
following:
(1) The product of the regular program foundation base per pupil
times the weighted enrollment in the district.
(2) The product of special education support services foundation
base per pupil times the special education support services weighted
enrollment in the district.
(3) The total teacher salary supplement district cost.
(4) The total professional development supplement district cost.
(5) The total early intervention supplement district cost.
(6) The total area education agency teacher salary supplement
district cost.
(7) The total area education agency professional development
supplement district cost.
b. For the budget year beginning July 1, 2008, and succeeding
budget years, the department of management shall annually determine
an adjusted additional property tax levy and a statewide maximum
adjusted additional property tax levy rate, not to exceed the
statewide average additional property tax levy rate, calculated by
dividing the total adjusted additional property tax levy dollars
statewide by the statewide total net taxable valuation. For purposes
of this paragraph, the adjusted additional property tax levy shall be
that portion of the additional property tax levy corresponding to the
state cost per pupil multiplied by a school district's weighted
enrollment, and then multiplied by one hundred percent less the
regular program foundation base per pupil percentage pursuant to
section 257.1. The district shall receive adjusted additional
property tax levy aid in an amount equal to the difference between
the adjusted additional property tax levy rate and the statewide
maximum adjusted additional property tax levy rate, as applied per
thousand dollars of assessed valuation on all taxable property in the
district. The statewide maximum adjusted additional property tax
levy rate shall be annually determined by the department taking into
account amounts allocated pursuant to section 257.15, subsection 4.
The statewide maximum adjusted additional property tax levy rate
shall be annually determined by the department taking into account
amounts allocated pursuant to section 257.15, subsection 4, and the
balance of the property tax equity and relief fund created in section
257.16A at the end of the calendar year.
2. Supplemental aid.
a. However, if the rate of the additional property tax levy
determined under subsection 1 with the application of section 257.15
for a budget year for a reorganized school district is higher than
the rate of additional property tax levy determined under subsection
1 with the application of section 257.15 for the year previous to the
reorganization for a school district that had a certified enrollment
of less than six hundred and that was within the school districts
affected by the reorganization as defined in section 275.1, the
department of management shall reduce the rate of the additional
property tax levy in the portion of the reorganized district where
the new rate is higher, to the rate that was levied in that portion
of the district during the year preceding the reorganization, for a
five-year period. The department of management shall include in the
state aid payments made to each reorganized school district under
section 257.16 during each of the first five years of existence of
the reorganized district as supplemental aid, moneys equal to the
reduction in property tax revenues made under this subsection. For
the budget year beginning July 1, 1991, the base year calculation
shall be made using chapter 442, Code 1991.
b. For purposes of this section, a reorganized school
district is one in which action to bring about a reorganization was
initiated by a vote of the board of directors or jointly by the
affected boards of directors prior to November 30, 1990, and the
reorganization will take effect on or after July 1, 1991, and on or
before July 1, 1993. Each district which initiated, by a vote of the
board of directors or jointly by the affected boards, action to bring
about a reorganization or dissolution by November 30, 1990, shall
certify the date and the nature of the action taken to the department
of education by September 1, 1991.
3. Application of tax. No later than June 15 of each year,
the department of management shall notify the county auditor of each
county the amount, in dollars and cents per thousand dollars of
assessed value, of the additional property tax levy in each school
district in the county. A county auditor shall spread the additional
property tax levy for each school district in the county over all
taxable property in the district. Section History: Recent Form
89 Acts, ch 135, § 4; 91 Acts, ch 178, §2; 93 Acts, ch 1, §3; 2001
Acts, ch 126, §4, 12; 2006 Acts, ch 1182, §38, 53; 2008 Acts, ch
1134, §1; 2008 Acts, ch 1181, §95
Referred to in § 257.2, 257.5, 257.15, 257.16, 257.31
257.5 CONTINUATION OF SUPPLEMENTAL AID.
A reorganized school district, as defined in section 257.4,
subsection 2, receiving supplemental aid prior to July 1, 1991, under
section 442.9A, Code 1991, shall continue to receive supplemental aid
as provided in that section for the five-year period specified in
that section.
There is appropriated from the general fund of the state to the
department of management for each fiscal year an amount sufficient to
pay the supplemental aid to school districts under this section.
Supplemental aid shall be paid in the manner provided in section
257.16.
For the purpose of the department of management's determination of
the portion of a school district's budget that was property tax and
the portion that was state aid under section 257.36, supplemental aid
shall be considered property tax. Section History: Recent Form
89 Acts, ch 135, § 5; 91 Acts, ch 178, §3
257.6 ENROLLMENT.
1. Actual enrollment.
a. Actual enrollment is determined annually on October 1, or
the first Monday in October if October 1 falls on a Saturday or
Sunday, and includes all of the following:
(1) Resident pupils who were enrolled in public schools within
the district in grades kindergarten through twelve and including
prekindergarten pupils enrolled in special education programs.
(2) Full-time equivalent resident pupils of high school age for
which the district pays tuition to attend an Iowa community college.
(3) Shared-time and part-time pupils of school age enrolled in
public schools within the district, irrespective of the districts in
which the pupils reside, in the proportion that the time for which
they are enrolled or receive instruction for the school year is to
the time that full-time pupils carrying a normal course schedule, at
the same grade level, in the same school district, for the same
school year, are enrolled and receive instruction. Tuition charges
to the parent or guardian of a shared-time or part-time nonresident
pupil shall be reduced by the amount of any increased state aid
received by the district by the counting of the pupil.
(4) Eleventh and twelfth grade nonresident pupils who were
residents of the district during the preceding school year and are
enrolled in the district until the pupils graduate. Tuition for
those pupils shall not be charged by the district in which the pupils
are enrolled and the requirements of section 282.18 do not apply.
(5) Resident pupils receiving competent private instruction from
a licensed practitioner provided through a public school district
pursuant to chapter 299A shall be counted as three-tenths of one
pupil. Revenues received by a school district attributed to a school
district's weighted enrollment pursuant to this paragraph{ shall be
expended for the purpose for which the weighting was assigned under
this paragraph.{ If the school district determines that the
expenditures associated with providing competent private instruction
pursuant to chapter 299A are in excess of the revenue attributed to
the school district's weighted enrollment for such instruction in
accordance with this subparagraph, the school district may submit a
request to the school budget review committee for modified allowable
growth in accordance with section 257.31, subsection 5, paragraph
"n". A home school assistance program shall not provide moneys
received pursuant to this subparagraph, nor resources paid for with
moneys received pursuant to this subparagraph, to parents or students
utilizing the program.
(6) Resident pupils receiving competent private instruction under
dual enrollment pursuant to chapter 299A shall be counted as
one-tenth of one pupil.
(7) A student attending an accredited nonpublic school or
receiving competent private instruction under chapter 299A, who is
participating in a program under chapter 261E, shall be counted as a
shared-time student in the school district in which the nonpublic
school of attendance is located for state foundation aid purposes.
b. Pupils attending a university laboratory school are not
counted in the actual enrollment of a school district, but the
laboratory school shall report their enrollment directly to the
department of education.
c. A school district shall certify its actual enrollment to
the department of education by October 15 of each year, and the
department shall promptly forward the information to the department
of management.
d. The department of management shall adjust the enrollment
of the school district for the audit year based upon reports filed
under section 11.6, and shall further adjust the budget of the second
year succeeding the audit year for the property tax and state aid
portions of the reported differences in enrollments for the year
succeeding the audit year.
2. Basic enrollment. Basic enrollment for a budget year is a
district's actual enrollment for the base year. Basic enrollment for
the base year is a district's actual enrollment for the year
preceding the base year.
3. Additional enrollment because of special education. A
school district shall determine its additional enrollment because of
special education, as defined in this section, by November 1 of each
year and shall certify its additional enrollment because of special
education to the department of education by November 15 of each year,
and the department shall promptly forward the information to the
department of management.
For the purposes of this chapter, "additional enrollment because
of special education" is determined by multiplying the weighting of
each category of child under section 256B.9 times the number of
children in each category totaled for all categories minus the total
number of children in all categories.
4. Budget enrollment. Budget enrollment for the budget year
is the basic enrollment for the budget year.
5. Weighted enrollment. Weighted enrollment is the budget
enrollment plus the district's additional enrollment because of
special education calculated by November 1 of the base year plus
additional pupils added due to the application of the supplementary
weighting.
Weighted enrollment for special education support services costs
is equal to the weighted enrollment minus the additional pupils added
due to the application of the supplementary weighting.
6. Students excluded. For the school year beginning July 1,
2008, and each succeeding school year, a student shall not be
included in a district's enrollment for purposes of this chapter or
considered an eligible pupil under section 261E.6 if the student
meets all of the following:
a. Was eligible to receive a diploma with the class in which
they were enrolled and that class graduated in the previous school
year.
b. Continues enrollment in the district to take courses
either provided by the district or offered by community colleges
under the provisions of section 257.11, or to take courses under the
provisions of section 261E.6. Section History: Recent Form
89 Acts, ch 135, § 6; 92 Acts, ch 1187, §2; 92 Acts, ch 1230, §1,
2; 92 Acts, ch 1247, §47; 2001 Acts, ch 159, §6--8; 2001 Acts, ch
176, §32, 33; 2006 Acts, ch 1152, §22, 23; 2007 Acts, ch 22, §59;
2008 Acts, ch 1181, §45--47; 2008 Acts, ch 1191, §108, 113; 2009
Acts, ch 41, §100; 2009 Acts, ch 177, §15
Referred to in § 11.6, 256B.8, 256C.4, 257.9, 257.10, 257.11A,
257.13, 257.16, 257.31, 257.37, 261E.7, 273.22, 275.14, 275.33,
279.60, 282.8, 282.12, 282.18, 282.31, 299A.2, 299A.8, 423E.3 Footnotes
{The word "subparagraph" probably intended; corrective legislation
is pending
For future amendment to this section effective July 1, 2010, see
2009 Acts, ch 177, §53, 57
257.7 AUTHORIZED EXPENDITURES.
1. Budgets. School districts are subject to chapter 24. The
authorized expenditures of a school district during a base year shall
not exceed the lesser of the budget for that year certified under
section 24.17 plus any allowable amendments permitted in this
section, or the authorized budget, which is the sum of the combined
district cost for that year, the actual miscellaneous income received
for that year, and the actual unspent balance from the preceding
year.
2. Budget amendments. If actual miscellaneous income for a
budget year exceeds the anticipated miscellaneous income in the
certified budget for that year, or if an unspent balance has not been
previously certified, a school district may amend its certified
budget. Section History: Recent Form
89 Acts, ch 135, § 7; 90 Acts, ch 1190, § 2
Referred to in § 298.10
257.8 STATE PERCENT OF GROWTH -- ALLOWABLE GROWTH.
1. State percent of growth. The state percent of growth for
the budget year beginning July 1, 2009, is four percent. The state
percent of growth for the budget year beginning July 1, 2010, is two
percent. The state percent of growth for each subsequent budget year
shall be established by statute which shall be enacted within thirty
days of the submission in the year preceding the base year of the
governor's budget under section 8.21. The establishment of the state
percent of growth for a budget year shall be the only subject matter
of the bill which enacts the state percent of growth for a budget
year.
2. Categorical state percent of growth. The categorical
state percent of growth for the budget year beginning July 1, 2010,
is two percent. The categorical state percent of growth for each
budget year shall be established by statute which shall be enacted
within thirty days of the submission in the year preceding the base
year of the governor's budget under section 8.21. The establishment
of the categorical state percent of growth for a budget year shall be
the only subject matter of the bill which enacts the categorical
state percent of growth for a budget year. The categorical state
percent of growth may include state percents of growth for the
teacher salary supplement, the professional development supplement,
and the early intervention supplement.
3. Allowable growth calculation. The department of
management shall calculate the regular program allowable growth for a
budget year by multiplying the state percent of growth for the budget
year by the regular program state cost per pupil for the base year
and shall calculate the special education support services allowable
growth for the budget year by multiplying the state percent of growth
for the budget year by the special education support services state
cost per pupil for the base year.
4. Alternate allowable growth -- gifted and talented
programs. Notwithstanding the calculation in subsection 3, the
department of management shall calculate the regular program
allowable growth for the budget year beginning July 1, 1999, by
multiplying the state percent of growth for the budget year by the
regular program state cost per pupil for the base year, and add to
the resulting product thirty-eight dollars. For purposes of
determining the amount of a budget adjustment as defined in section
257.14, for a school district which calculated allowable growth for
the budget year beginning July 1, 1999, pursuant to this subsection,
thirty-eight dollars shall be subtracted from the school district's
regular program cost per pupil for the budget year beginning July 1,
1999, prior to determining the amount of the adjustment.
5. Alternate allowable growth -- regular program state cost.
A school district which calculated allowable growth for the budget
year beginning July 1, 1999, pursuant to the provisions of subsection
4, shall calculate allowable growth pursuant to the provisions of
subsection 3 for the school budget year beginning July 1, 2000, and
succeeding budget years, utilizing a regular program state cost per
pupil figure which incorporates the thirty-eight dollar increase in
regular program allowable growth calculated for the budget year
beginning July 1, 1999.
6. Combined allowable growth. The combined allowable growth
per pupil for each school district is the sum of the regular program
allowable growth per pupil and the special education support services
allowable growth per pupil for the budget year, which may be modified
as follows:
a. By the school budget review committee under section
257.31.
b. By the department of management under section 257.36.
7. Alternate allowable growth -- definitions. For budget
years beginning July 1, 2000, and subsequent budget years, references
to the terms "allowable growth", "regular program state cost
per pupil", and "regular program district cost per pupil" shall
mean those terms as calculated for those school districts that
calculated regular program allowable growth for the school budget
year beginning July 1, 1999, with the additional thirty-eight
dollars. Section History: Recent Form
89 Acts, ch 135, § 8; 92 Acts, ch 1227, §15; 95 Acts, ch 11, §1;
96 Acts, ch 1001, §1; 98 Acts, ch 1005, § 1, 2; 99 Acts, ch 1, §1, 2;
99 Acts, ch 178, §2, 10; 2000 Acts, ch 1001, §1, 2; 2001 Acts, ch 2,
§1, 2; 2002 Acts, ch 1159, §1, 2; 2002 Acts, ch 1167, §1, 6; 2003
Acts, ch 1, §1, 2; 2004 Acts, ch 1175, §234, 287; 2005 Acts, ch 1,
§1, 2; 2006 Acts, ch 1154, §1, 2; 2007 Acts, ch 3, §1, 2; 2008 Acts,
ch 1002, §1, 2; 2008 Acts, ch 1181, §96; 2009 Acts, ch 5, §1, 2; 2009
Acts, ch 6, §1, 2
Referred to in § 257.2, 257.9, 257.41, 273.23 Footnotes
2009 amendments to subsections 1 and 2 are applicable for
computing state aid under the state school foundation program for the
school budget year beginning July 1, 2010; 2009 Acts, ch 5, §2; 2009
Acts, ch 6, §2
257.9 STATE COST PER PUPIL.
1. Regular program state cost per pupil for 1991-1992.
a. For the budget year beginning July 1, 1991, for the
regular program state cost per pupil, the department of management
shall add together the sum of the products of each district's regular
program district cost per pupil for the base year, as regular program
district cost per pupil would have been calculated under section
442.9, Code 1989, multiplied by its budget enrollment as budget
enrollment would have been calculated under section 442.4, Code 1989,
for the base year, plus the sum of the amounts added to the district
cost of school districts pursuant to section 442.21, Code 1989.
b. The total calculated under this subsection shall be
divided by the total of the budget enrollments of all school
districts for the budget year beginning July 1, 1990, calculated
under section 257.6, subsection 4, if section 257.6, subsection 4,
had been in effect for that budget year. The regular program state
cost per pupil for the budget year beginning July 1, 1991, is the
amount calculated by the department of management under this
subsection plus an allowable growth amount that is equal to the state
percent of growth for the budget year multiplied by the amount
calculated by the department of management under this subsection.
2. Regular program state cost per pupil for 1992-1993 and
succeeding years. For the budget year beginning July 1, 1992, and
succeeding budget years, the regular program state cost per pupil for
a budget year is the regular program state cost per pupil for the
base year plus the regular program allowable growth for the budget
year.
3. Special education support services state cost per pupil for
1991-1992. For the budget year beginning July 1, 1991, for the
special education support services state cost per pupil, the
department of management shall divide the total of the approved
budgets of the area education agencies for special education support
services for that year approved by the state board of education under
section 273.3, subsection 12, by the total of the weighted enrollment
for special education support services in the state for the budget
year. The special education support services state cost per pupil
for the budget year is the amount calculated by the department of
management under this subsection.
4. Special education support services state cost per pupil for
1992-1993 and succeeding years. For the budget year beginning July
1, 1992, and succeeding budget years, the special education support
services state cost per pupil for the budget year is the special
education support services state cost per pupil for the base year
plus the special education support services allowable growth for the
budget year.
5. Combined state cost per pupil. The combined state cost
per pupil is the sum of the regular program state cost per pupil and
the special education support services state cost per pupil.
6. Teacher salary supplement state cost per pupil. For the
budget year beginning July 1, 2009, for the teacher salary supplement
state cost per pupil, the department of management shall add together
the teacher compensation allocation made to each district for the
fiscal year beginning July 1, 2008, pursuant to section 284.13,
subsection 1, paragraph "h", Code 2009, and the phase II
allocation made to each district for the fiscal year beginning July
1, 2008, pursuant to section 294A.9, Code 2009, and divide that sum
by the statewide total budget enrollment for the fiscal year
beginning July 1, 2009. The teacher salary supplement state cost per
pupil for the budget year beginning July 1, 2010, and succeeding
budget years, shall be the amount calculated by the department of
management under this subsection for the base year plus an allowable
growth amount that is equal to the teacher salary supplement
categorical state percent of growth, pursuant to section 257.8,
subsection 2, for the budget year, multiplied by the amount
calculated by the department of management under this subsection for
the base year.
7. Professional development supplement state cost per pupil.
For the budget year beginning July 1, 2009, for the professional
development supplement state cost per pupil, the department of
management shall add together the professional development allocation
made to each district for the fiscal year beginning July 1, 2008,
pursuant to section 284.13, subsection 1, paragraph "d", Code
2009, and divide that sum by the statewide total budget enrollment
for the fiscal year beginning July 1, 2009. The professional
development supplement state cost per pupil for the budget year
beginning July 1, 2010, and succeeding budget years, shall be the
amount calculated by the department of management under this
subsection for the base year plus an allowable growth amount that is
equal to the professional development supplement categorical state
percent of growth, pursuant to section 257.8, subsection 2, for the
budget year, multiplied by the amount calculated by the department of
management under this subsection for the base year.
8. Early intervention supplement state cost per pupil. For
the budget year beginning July 1, 2009, for the early intervention
supplement state cost per pupil, the department of management shall
add together the early intervention allocation made to each district
for the fiscal year beginning July 1, 2008, pursuant to section
256D.4,{ and divide that sum by the statewide total budget enrollment
for the fiscal year beginning July 1, 2009. The early intervention
supplement state cost per pupil for the budget year beginning July 1,
2010, and succeeding budget years, shall be the amount calculated by
the department of management under this subsection for the base year
plus an allowable growth amount that is equal to the early
intervention supplement categorical state percent of growth, pursuant
to section 257.8, subsection 2, for the budget year, multiplied by
the amount calculated by the department of management under this
subsection for the base year.
9. Area education agency teacher salary supplement state cost
per pupil. For the budget year beginning July 1, 2009, for the
area education agency teacher salary supplement state cost per pupil,
the department of management shall add together the teacher
compensation allocation made to each area education agency for the
fiscal year beginning July 1, 2008, pursuant to section 284.13,
subsection 1, paragraph "i", Code 2009, and the phase II
allocation made to each area education agency for the fiscal year
beginning July 1, 2008, pursuant to section 294A.9, Code 2009, and
divide that sum by the statewide special education support services
weighted enrollment for the fiscal year beginning July 1, 2009. The
area education agency teacher salary supplement state cost per pupil
for the budget year beginning July 1, 2010, and succeeding budget
years, shall be the amount calculated by the department of management
under this subsection for the base year plus an allowable growth
amount that is equal to the teacher salary supplement categorical
state percent of growth, pursuant to section 257.8, subsection 2, for
the budget year, multiplied by the amount calculated by the
department of management under this subsection for the base year.
10. Area education agency professional development supplement
state cost per pupil. For the budget year beginning July 1, 2009,
for the area education agency professional development supplement
state cost per pupil, the department of management shall add together
the professional development allocation made to each area education
agency for the fiscal year beginning July 1, 2008, pursuant to
section 284.13, subsection 1, paragraph "d", Code 2009, and
divide that sum by the statewide special education support services
weighted enrollment for the fiscal year beginning July 1, 2009. The
area education agency professional development supplement state cost
per pupil for the budget year beginning July 1, 2010, and succeeding
budget years, shall be the amount calculated by the department of
management under this subsection for the base year plus an allowable
growth amount that is equal to the professional development
supplement categorical state percent of growth, pursuant to section
257.8, subsection 2, for the budget year, multiplied by the amount
calculated by the department of management under this subsection for
the base year. Section History: Recent Form
89 Acts, ch 135, § 9; 90 Acts, ch 1190, § 3; 2008 Acts, ch 1181,
§97; 2009 Acts, ch 68, §2; 2009 Acts, ch 177, §16
Referred to in § 257.2, 284.4 Footnotes
{The words "Code 2009" probably intended; corrective legislation
is pending
257.10 DISTRICT COST PER PUPIL -- DISTRICT COST.
1. Regular program district cost per pupil for 1991-1992.
For the budget year beginning July 1, 1991, in order to determine the
regular program district cost per pupil for a district, the
department of management shall divide the product of the regular
program district cost per pupil of the district for the base year, as
regular program district cost per pupil would have been calculated
under section 442.9, Code 1989, multiplied by its budget enrollment
for the base year as budget enrollment would have been calculated
under section 442.4, Code 1989, plus the amount added to district
cost pursuant to section 442.21, Code 1989, for each school district,
by the budget enrollment of the school district for the budget year
beginning July 1, 1990, calculated under section 257.6, subsection 4,
as if section 257.6, subsection 4, had been in effect for that budget
year. The regular program district cost per pupil for the budget
year beginning July 1, 1991, is the amount calculated by the
department of management under this subsection plus the allowable
growth amount calculated for regular program state cost per pupil,
except that if the regular program district cost per pupil for the
budget year calculated under this subsection in any school district
exceeds one hundred ten percent of the regular program state cost per
pupil for the budget year, the department of management shall reduce
the regular program district cost per pupil of that district for the
budget year to an amount equal to one hundred ten percent of the
regular program state cost per pupil for the budget year, and if the
regular program district cost per pupil for the budget year
calculated under this subsection in any school district is less than
the regular program state cost per pupil for the budget year, the
department of management shall increase the regular program district
cost per pupil of that district to an amount equal to the regular
program state cost per pupil for the budget year.
2. Regular program district cost per pupil for 1992-1993 and
succeeding years.
a. For the budget year beginning July 1, 1992, and succeeding
budget years, the regular program district cost per pupil for each
school district for a budget year is the regular program district
cost per pupil for the base year plus the regular program allowable
growth for the budget year except as otherwise provided in this
subsection.
b. If the regular program district cost per pupil of a school
district for the budget year under paragraph "a" exceeds one
hundred five percent of the regular program state cost per pupil for
the budget year and the state percent of growth for the budget year
is greater than two percent, the regular program district cost per
pupil for the budget year for that district shall be reduced to one
hundred five percent of the regular program state cost per pupil for
the budget year. However, if the difference between the regular
program district cost per pupil for the budget year and the regular
program state cost per pupil for the budget year is greater than an
amount equal to two percent multiplied by the regular program state
cost per pupil for the base year, the regular program district cost
per pupil for the budget year shall be reduced by the amount equal to
two percent multiplied by the regular program state cost per pupil
for the base year.
3. Special education support services district cost per pupil
for 1991-1992. For the budget year beginning July 1, 1991, for the
special education support services district cost per pupil, the
department of management shall divide the approved budget of each
area education agency for special education support services for that
year approved by the state board of education, under section 273.3,
subsection 12, by the total of the weighted enrollment for special
education support services in the area for that budget year. The
special education support services district cost per pupil for each
school district in an area for the budget year is the amount
calculated by the department of management under this subsection.
4. Special education support services district cost per pupil
for 1992-1993 and succeeding years.
a. For the budget year beginning July 1, 1992, and succeeding
budget years, the special education support services district cost
per pupil for the budget year is the special education support
services district cost per pupil for the base year plus the special
education support services allowable growth for the budget year.
b. Notwithstanding the special education support services
district cost per pupil for the budget year beginning July 1, 1991,
calculated under subsection 3, for area education agencies that have
fewer than three and five-tenths public school pupils per square
mile, the special education support services district cost per pupil
for the budget year beginning July 1, 1991, is one hundred
forty-seven dollars.
5. Combined district cost per pupil. The combined district
cost per pupil for a school district is the sum of the regular
program district cost per pupil and the special education support
services district cost per pupil. Combined district cost per pupil
does not include modified allowable growth added for school districts
that have a negative balance of funds raised for special education
instruction programs, modified allowable growth granted by the school
budget review committee for a single school year, or modified
allowable growth added for programs for dropout prevention.
6. Regular program district cost. Regular program district
cost for a school district for a budget year is equal to the regular
program district cost per pupil for the budget year multiplied by the
budget enrollment for the budget year.
7. Special education support services district cost. Special
education support services district cost for a school district for a
budget year is equal to the special education support services
district cost per pupil for the budget year multiplied by the special
education support services weighted enrollment for the district for
the budget year. If the special education support services district
cost for a school district for a budget year is less than the special
education support services district cost for that district for the
base year, the department of management shall adjust the special
education support services district cost for that district for the
budget year to equal the special education support services district
cost for the base year.
8. Combined district cost.
a. Combined district cost is the sum of the regular program
district cost per pupil multiplied by the weighted enrollment, the
special education support services district cost, the total teacher
salary supplement district cost, the total professional development
supplement district cost, and the total early intervention supplement
district cost, plus the sum of the additional district cost allocated
to the district to fund media services and educational services
provided through the area education agency, the area education agency
total teacher salary supplement district cost and the area education
agency total professional development supplement district cost.
b. A school district may increase its combined district cost
for the budget year to the extent that an excess tax levy is
authorized by the school budget review committee.
9. Teacher salary supplement cost per pupil and district
cost.
a. For the budget year beginning July 1, 2009, the department
of management shall add together the teacher compensation allocation
made to each district for the fiscal year beginning July 1, 2008,
pursuant to section 284.13, subsection 1, paragraph "h", Code
2009, and the phase II allocation made to each district for the
fiscal year beginning July 1, 2008, pursuant to section 294A.9, Code
2009, and divide that sum by the district's budget enrollment in the
fiscal year beginning July 1, 2009, to determine the teacher salary
supplement district cost per pupil. For the budget year beginning
July 1, 2010, and succeeding budget years, the teacher salary
supplement district cost per pupil for each school district for a
budget year is the teacher salary supplement program district cost
per pupil for the base year plus the teacher salary supplement state
allowable growth amount for the budget year.
b. For the budget year beginning July 1, 2010, and succeeding
budget years, if the department of management determines that the
unadjusted teacher salary supplement district cost of a school
district for a budget year is less than one hundred percent of the
unadjusted teacher salary supplement district cost for the base year
for the school district, the school district shall receive a budget
adjustment for that budget year equal to the difference.
c. (1) The unadjusted teacher salary supplement district cost
is the teacher salary supplement district cost per pupil for each
school district for a budget year multiplied by the budget enrollment
for that school district.
(2) The total teacher salary supplement district cost is the sum
of the unadjusted teacher salary supplement district cost plus the
budget adjustment for that budget year.
d. For the budget year beginning July 1, 2009, the use of the
funds calculated under this subsection shall comply with the
requirements of chapter 284 and shall be distributed to teachers
pursuant to section 284.3A. For the budget year beginning July 1,
2010, and succeeding budget years, the use of the funds calculated
under this subsection shall comply with the requirements of chapter
284 and shall be distributed to teachers pursuant to section 284.3A.
10. Professional development supplement cost per pupil and
district cost.
a. For the budget year beginning July 1, 2009, the department
of management shall divide the professional development allocation
made to each district for the fiscal year beginning July 1, 2008,
pursuant to section 284.13, subsection 1, paragraph "d", Code
2009, by the district's budget enrollment in the fiscal year
beginning July 1, 2009, to determine the professional development
supplement cost per pupil. For the budget year beginning July 1,
2010, and succeeding budget years, the professional development
supplement district cost per pupil for each school district for a
budget year is the professional development supplement district cost
per pupil for the base year plus the professional development
supplement state allowable growth amount for the budget year.
b. For the budget year beginning July 1, 2010, and succeeding
budget years, if the department of management determines that the
unadjusted professional development supplement district cost of a
school district for a budget year is less than one hundred percent of
the unadjusted professional development supplement district cost for
the base year for the school district, the school district shall
receive a budget adjustment for that budget year equal to the
difference.
c. (1) The unadjusted professional development supplement
district cost is the professional development supplement district
cost per pupil for each school district for a budget year multiplied
by the budget enrollment for that school district.
(2) The total professional development supplement district cost
is the sum of the unadjusted professional development supplement
district cost plus the budget adjustment for that budget year.
d. The use of the funds calculated under this subsection
shall comply with the requirements of chapter 284.
11. Early intervention supplement cost per pupil and district
cost.
a. For the budget year beginning July 1, 2009, the department
of management shall divide the early intervention allocation made to
each district for the fiscal year beginning July 1, 2008, pursuant to
section 256D.4,{ by the district's budget enrollment in the fiscal
year beginning July 1, 2009, to determine the early intervention
supplement cost per pupil. For the budget year beginning July 1,
2010, and succeeding budget years, the early intervention supplement
district cost per pupil for each school district for a budget year is
the early intervention supplement district cost per pupil for the
base year plus the early development supplement state allowable
growth amount for the budget year.
b. For the budget year beginning July 1, 2010, and succeeding
budget years, if the department of management determines that the
unadjusted early intervention supplement district cost of a school
district for a budget year is less than one hundred percent of the
unadjusted early intervention supplement district cost for the base
year for the school district, the school district shall receive a
budget adjustment for that budget year equal to the difference.
c. (1) The unadjusted early intervention supplement district
cost is the early intervention supplement district cost per pupil for
each school district for a budget year multiplied by the budget
enrollment for that school district.
(2) The total early intervention supplement district cost is the
sum of the unadjusted early intervention supplement district cost
plus the budget adjustment for that budget year.
d. The use of the funds calculated under this subsection
shall comply with the requirements of chapter 256D. Section History: Recent Form
89 Acts, ch 135, § 10; 90 Acts, ch 1190, § 4--6; 90 Acts, ch 1272,
§ 44; 99 Acts, ch 178, §3, 10; 2006 Acts, ch 1152, §24; 2008 Acts, ch
1181, §98, 99; 2009 Acts, ch 68, §3, 4; 2009 Acts, ch 177, §17, 18
Referred to in § 256D.2A, 257.2, 282.24, 284.3A, 284.4, 284.6,
284.7 Footnotes
{The words "Code 2009" probably intended; corrective legislation
is pending
257.11 SUPPLEMENTARY WEIGHTING PLAN.
1. Regular curriculum. Pupils in a regular curriculum
attending all their classes in the district in which they reside,
taught by teachers employed by that district, and having
administrators employed by that district, are assigned a weighting of
one.
2. District-to-district sharing.
a. In order to provide additional funds for school districts
which send their resident pupils to another school district, which
jointly employ and share the services of teachers under section
280.15, or which use the services of a teacher employed by another
school district, a supplementary weighting plan for determining
enrollment is adopted.
b. If the school budget review committee certifies to the
department of management that the shared classes or teachers would
otherwise not be implemented without the assignment of additional
weighting, pupils attending classes in another school district,
attending classes taught by a teacher who is employed jointly under
section 280.15, or attending classes taught by a teacher who is
employed by another school district are assigned a weighting of
forty-eight hundredths of the percentage of the pupil's school day
during which the pupil attends classes in another district, attends
classes taught by a teacher who is jointly employed under section
280.15, or attends classes taught by a teacher who is employed by
another school district.
c. Pupils attending class for all or a substantial portion of
a school day pursuant to a whole grade sharing agreement executed
under sections 282.10 through 282.12 shall be eligible for
supplementary weighting pursuant to this subsection. A school
district which executes a whole grade sharing agreement and which
adopts a resolution jointly with other affected boards to study the
question of undergoing a reorganization or dissolution to take effect
on or before July 1, 2014, shall receive a weighting of one-tenth of
the percentage of the pupil's school day during which the pupil
attends classes in another district, attends classes taught by a
teacher who is jointly employed under section 280.15, or attends
classes taught by a teacher who is employed by another school
district. A district shall be eligible for supplementary weighting
pursuant to this paragraph for a maximum of three years. Receipt of
supplementary weighting for a second and third year shall be
conditioned upon submission of information resulting from the study
to the school budget review committee indicating progress toward the
objective of reorganization on or before July 1, 2014.
d. A school district which hosts a regional academy shall be
eligible to assign its resident students attending classes at the
academy a weighting of one-tenth of the percentage of the student's
school day during which the student attends classes at the regional
academy. The maximum amount of additional weighting for which a
school district hosting a regional academy shall be eligible is an
amount corresponding to thirty additional students. The minimum
amount of additional weighting for which a school district
establishing a regional academy shall be eligible is an amount
corresponding to fifteen additional students if the academy provides
both advanced-level courses and career and technical courses.
3. District-to-community college sharing and concurrent
enrollment programs.
a. In order to provide additional funds for school districts
which send their resident high school pupils to a community college
for college-level classes, a supplementary weighting plan for
determining enrollment is adopted.
b. If the school budget review committee certifies to the
department of management that the class would not otherwise be
implemented without the assignment of additional weighting, pupils
attending a community college-offered class or attending a class
taught by a community college-employed instructor are assigned a
weighting of the percentage of the pupil's school day during which
the pupil attends class in the community college or attends a class
taught by a community college-employed instructor times seventy
hundredths for career and technical courses or forty-six hundredths
for liberal arts and sciences courses. The following requirements
shall be met for the purposes of assigning an additional weighting
for classes offered through a sharing agreement between a school
district and community college. The class must be:
(1) Supplementing, not supplanting, high school courses required
to be offered pursuant to section 256.11, subsection 5.
(2) Included in the community college catalog or an amendment or
addendum to the catalog.
(3) Open to all registered community college students, not just
high school students. The class may be offered in a high school
attendance center.
(4) For college credit and the credit must apply toward an
associate of arts or associate of science degree, or toward an
associate of applied arts or associate of applied science degree, or
toward completion of a college diploma program.
(5) Taught by an instructor employed or contracted by a community
college who meets the requirements of section 261E.3, subsection 2.
(6) Taught utilizing the community college course syllabus.
(7) Taught in such a manner as to result in student work and
student assessment which meet college-level expectations.
4. At-risk programs and alternative schools.
a. In order to provide additional funding to school districts
for programs serving at-risk pupils and alternative school pupils in
secondary schools, a supplementary weighting plan for at-risk pupils
is adopted. A supplementary weighting of forty-eight ten-thousandths
per pupil shall be assigned to the percentage of pupils in a school
district enrolled in grades one through six, as reported by the
school district on the basic educational data survey for the base
year, who are eligible for free and reduced price meals under the
federal National School Lunch Act and the federal Child Nutrition Act
of 1966, 42 U.S.C. § 1751-1785, multiplied by the budget enrollment
in the school district; and a supplementary weighting of one hundred
fifty-six one-hundred-thousandths per pupil shall be assigned to
pupils included in the budget enrollment of the school district.
Amounts received as supplementary weighting for at-risk pupils shall
be utilized by a school district to develop or maintain at-risk
pupils' programs, which may include alternative school programs.
b. Notwithstanding paragraph "a", a school district which
received supplementary weighting for an alternative high school
program for the school budget year beginning July 1, 1999, shall
receive an amount of supplementary weighting for the next three
school budget years as follows:
(1) For the budget year beginning July 1, 2000, the greater of
the amount of supplementary weighting determined pursuant to
paragraph "a", or sixty-five percent of the amount received for
the budget year beginning July 1, 1999.
(2) For the budget year beginning July 1, 2001, the greater of
the amount of supplementary weighting determined pursuant to
paragraph "a", or forty percent of the amount received for the
budget year beginning July 1, 1999.
(3) For the budget year beginning July 1, 2002, and succeeding
budget years, the amount of supplementary weighting determined
pursuant to paragraph "a".
c. If a school district receives an amount pursuant to
paragraph "b" which exceeds the amount the district would
otherwise have received pursuant to paragraph "a", the department
of management shall annually determine the amount of the excess that
would have been state aid and the amount that would have been
property tax if the school district had generated that amount
pursuant to paragraph "a", and shall include the amounts in the
state aid payments and property tax levies of school districts. The
department of management shall recalculate the supplementary
weighting amount received each year to reflect the amount of the
reduction in funding from one budget year to the next pursuant to
paragraph "b", subparagraphs (1) through (3). It is the intent
of the general assembly that when weights are recalculated under this
subsection, the total amounts generated by each weight shall be
approximately equal.
5. Regional academies.
a. For the school budget year beginning July 1, 2002, through
the school budget year beginning July 1, 2007, in order to provide
additional funds for school districts in which a regional academy is
located, a supplementary weighting plan for determining enrollment is
adopted.
b. A school district which establishes a regional academy
shall be eligible to assign its resident pupils attending classes at
the academy a weighting of one-tenth of the percentage of the pupil's
school day during which the pupil attends classes at the regional
academy. For the purposes of this subsection, "regional academy"
means an educational institution established by a school district to
which multiple schools send pupils in grades nine through twelve, and
may include a virtual academy. A regional academy shall include in
its curriculum advanced-level courses and may include in its
curriculum vocational-technical courses. The maximum amount of
additional weighting for which a school district establishing a
regional academy shall be eligible is an amount corresponding to
fifteen additional pupils. The minimum amount of additional
weighting for which a school district establishing a regional academy
shall be eligible is an amount corresponding to ten additional pupils
if the academy provides both advanced-level courses and
vocational-technical courses. However, if the sum of the funding
amount calculated for all districts operating regional academies
under this subsection exceeds one million dollars for the school year
beginning July 1, 2004, and each succeeding fiscal year, the director
of the department of management shall prorate the amount calculated
for each district. The proration shall be based upon the amount
calculated for each district when compared to the sum of the amount
for all districts.
6. Shared operational functions -- increased student
opportunities.
a. In order to provide additional funding to increase student
opportunities and redirect more resources to student programming for
school districts that share operational functions, a supplementary
weighting of two hundredths per pupil shall be assigned to pupils
enrolled in a district that shares with a political subdivision one
or more operational functions in the areas of superintendent
management, business management, human resources, transportation, or
operation and maintenance for at least twenty percent of the school
year. The additional weighting shall be assigned for each discrete
operational function shared. For the purposes of this section,
"political subdivision" means a city, township, county, school
corporation, merged area, area education agency, institution governed
by the state board of regents, or any other governmental subdivision.
b. Supplementary weighting pursuant to this subsection shall
be available to a school district for a maximum of five years during
the period commencing with the budget year beginning July 1, 2008,
through the budget year beginning July 1, 2013. The minimum amount
of additional weighting for which a school district shall be eligible
is an amount equivalent to ten additional pupils, and the maximum
amount of additional weighting for which a school district shall be
eligible is an amount equivalent to forty additional pupils. Receipt
of supplementary weighting by a school district pursuant to this
subsection for more than one year shall be contingent upon the annual
submission of information by the district to the department
documenting cost savings directly attributable to the shared
operational functions. Criteria for determining the number of years
for which supplementary weighting shall be received pursuant to this
subsection, subject to the five-year maximum, and for determining
qualification of operational functions for supplementary weighting
shall be determined by the department by rule, through consideration
of long-term savings by the school district or increased student
opportunities.
c. Supplementary weighting pursuant to this subsection shall
be available to an area education agency for a maximum of five years
during the period commencing with the budget year beginning July 1,
2008. The minimum amount of additional funding for which an area
education agency shall be eligible is fifty thousand dollars, and the
maximum amount of additional funding for which an area education
agency shall be eligible is two hundred thousand dollars. The
department of management shall annually set a weighting for each area
education agency to generate the approved operational sharing expense
using the area education agency's special education cost per pupil
amount and foundation level. Receipt of supplementary weighting by
an area education agency for more than one year shall be contingent
upon the annual submission of information by the district to the
department documenting cost savings directly attributable to the
shared operational functions. Criteria for determining the number of
years for which supplementary weighting shall be received pursuant to
this subsection, subject to the five-year maximum, and the amount
generated by the supplementary weighting, and for determining
qualification of operational functions for supplementary weighting
shall be determined by the department by rule, through consideration
of long-term savings by the area education agency or increased
student opportunities.
d. The amount of any supplementary weighting originally
received under this subsection shall be reduced by an additional
twenty percent from the original amount for each subsequent budget
year that supplementary weighting may be received.
e. This subsection is repealed effective July 1, 2014.
7. Shared classes delivered over the Iowa communications
network.
a. A school district that provides a virtual class to a pupil
in another school district and the school district receiving that
virtual class for a pupil shall each receive a supplemental weighting
of one-twentieth of the percentage of the pupil's school day during
which the pupil attends the virtual class.
b. Fifty percent of the funding the school district providing
the virtual class receives as a result of this subsection shall be
reserved as additional pay for the virtual classroom instructor. If
an instructor's contract provides additional pay for teaching a
virtual class, the instructor shall receive the greater amount of
either the amount provided for in this paragraph or the amount
provided for in the instructor's contract.
c. A school district receiving a virtual class for a pupil
from a community college, which class meets the sharing agreement
requirements in subsection 3, shall receive a supplemental funding
weighting of one-twentieth of the percentage of the pupil's school
day during which the pupil attends the virtual class.
d. For the purposes of this subsection, "virtual class"
means either of the following:
(1) A class provided by a school district to a pupil in another
school district via the Iowa communications network's video services.
(2) A class provided by a community college to a pupil in a
school district via the Iowa communications network's video services.
8. Pupils ineligible. A pupil eligible for the weighting
plan provided in section 256B.9 is not eligible for supplementary
weighting pursuant to this section. A pupil attending an alternative
program or an at-risk pupils' program, including alternative high
school programs, is not eligible for supplementary weighting under
subsection 2.
9. Shared classes and curriculum standards. A school
district shall ensure that any course made available to a student
through any sharing agreement between the school district and a
community college or any other entity providing course programming
pursuant to this section to students enrolled in the school district
meets the expectations contained in the core curriculum adopted
pursuant to section 256.7, subsection 26. The school district shall
ensure that any course that has the capacity to generate college
credit shall be equivalent to college-level work.
10. School finance appropriations report. The department of
education shall annually prepare a report regarding school finance
provisions or programs receiving a standing appropriation, including
supplementary weighting programs. The report shall provide
information regarding amounts received or accessed by school
districts pursuant to the provisions or programs, whether the amounts
received represent an increase or decrease over amounts received
during the previous budget year and the percentage increase or
decrease, conclusions regarding the adequacy of amounts received by
school districts and whether the amounts received are equitable
between school districts based upon input from the school districts
and analysis by the department, and the rationale for current trends
being observed by the department and projections regarding possible
trends in the future. The report shall be submitted to the general
assembly by January 1 each year, and copies of the report shall be
forwarded to the chairpersons and members of the committee on
education in the senate and in the house of representatives. Section History: Recent Form
89 Acts, ch 135, § 11; 90 Acts, ch 1190, § 7; 93 Acts, ch 180, §
96; 95 Acts, ch 111, § 1; 95 Acts, ch 209, § 13; 2000 Acts, ch 1198,
§1, 6; 2001 Acts, ch 126, §5, 6; 2002 Acts, ch 1047, §3, 4, 20; 2002
Acts, ch 1140, §8; 2003 Acts, ch 179, §111; 2003 Acts, ch 180, §11;
2005 Acts, ch 19, §38; 2007 Acts, ch 130, §2--4; 2007 Acts, ch 214,
§20, 44; 2008 Acts, ch 1032, §43; 2008 Acts, ch 1181, §48, 49; 2008
Acts, ch 1191, §157; 2009 Acts, ch 41, §247; 2009 Acts, ch 133, §100
Referred to in § 11.6, 256.17, 257.6, 257.11A, 261E.2, 261E.8,
261E.9, 261E.10, 261E.11, 280.13A, 282.7 Footnotes
2007 strike and rewrite of subsection 7 applies to school budget
years beginning on or after July 1, 2008; 2007 Acts, ch 214, §44
257.11A SUPPLEMENTARY WEIGHTING AND SCHOOL
REORGANIZATION.
1. In determining weighted enrollment under section 257.6, if the
board of directors of a school district has approved a contract for
sharing pursuant to section 257.11 and the school district has
approved an action to bring about a reorganization to take effect on
and after July 1, 2007, and on or before July 1, 2014, the
reorganized school district shall include, for a period of three
years following the effective date of the reorganization, additional
pupils added by the application of the supplementary weighting plan,
equal to the pupils added by the application of the supplementary
weighting plan in the year preceding the reorganization. For the
purposes of this subsection, the weighted enrollment for the period
of three years following the effective date of reorganization shall
include the supplementary weighting in the base year used for
determining the combined district cost for the first year of the
reorganization. However, the weighting shall be reduced by the
supplementary weighting added for a pupil whose residency is not
within the reorganized district.
2. For purposes of this section, a reorganized district is one in
which the reorganization was approved in an election pursuant to
sections 275.18 and 275.20 and takes effect on or after July 1, 2007,
and on or before July 1, 2014. Each district which initiates, by a
vote of the board of directors or jointly by the affected boards,
action to bring about a reorganization or dissolution to take effect
on or after July 1, 2007, and on or before July 1, 2014, shall
certify the date and the nature of the action taken to the department
of education by January 1 of the year in which the reorganization or
dissolution takes effect.
3. A school district shall be eligible for a combined maximum
total of six years of supplementary weighting under the provisions of
this section and section 257.11, subsection 2, paragraph "c". A
school district participating in a whole grade sharing arrangement
during the budget year beginning July 1, 2001, that adopted a
resolution jointly with other affected boards to study the question
of undergoing a reorganization or dissolution to take effect on or
after July 1, 2002, and on or before July 1, 2006, shall continue to
receive the supplementary weighting to which it was entitled pursuant
to the provisions of this section and section 257.11, subsection 2,
paragraph "c". Section History: Recent Form
<> 2001 Acts, ch 126, §7; 2007 Acts, ch 130, §5 257.12 ADJUSTMENT IN STATE FOUNDATION AID. 1. If a school district is required to repay property taxes paid for school taxes levied on property originally assessed at five million dollars or more because the assessment was subsequently reduced by the action of the property assessment appeal board or judicial action and the amount of the reduction in the assessment equals at least one hundred thousand dollars or two percent of the assessed value of all taxable property in the district prior to the reduction, whichever is less, the school district is eligible for an adjustment in state foundation aid. To receive the adjustment in state foundation aid, the school district shall apply to the department of management prior to the beginning of the budget year following the budget year in which the repayment of the property taxes occurred. The department of management shall determine the amount of adjustment in state foundation aid pursuant to subsection 2. 2. The department of management shall determine the amount of state foundation aid which the school district would have received under section 257.1 if the amount of the school district's foundation property tax was determined using the reduced assessment of the applicable property. The difference between the amount of the state foundation aid using the reduced assessment and the amount of state foundation aid actually received under section 257.1 equals the amount of the adjustment in state foundation aid to be paid to the school district. 3. The adjustment in state foundation aid under this section shall be paid as provided in section 257.16. If the application to receive an adjustment in state aid was filed prior to April 15, the adjustment shall be paid in the budget year. If the application is made after April 15, the adjustment shall be paid in the following budget year.Section History: Recent Form
2006 Acts, ch 1185, §78
257.13 ON-TIME FUNDING BUDGET ADJUSTMENT.
1. For the school budget year beginning July 1, 2001, and
succeeding budget years, if a district's actual enrollment for the
budget year, determined under section 257.6, is greater than its
budget enrollment for the budget year, the district shall be eligible
to receive an on-time funding budget adjustment. The adjustment
shall be in an amount equal to the difference between the actual
enrollment for the budget year and the budget enrollment for the
budget year, multiplied by the district cost per pupil.
2. The board of directors of a school district that wishes to
receive an on-time funding budget adjustment shall adopt a resolution
to receive the adjustment and notify the school budget review
committee annually, but not earlier than November 1, as determined by
the department of education. The school budget review committee
shall establish a modified allowable growth in an amount determined
pursuant to subsection 1.
3. If the board of directors of a school district determines that
a need exists for additional funds exceeding the authorized budget
adjustment for on-time funding pursuant to this section, a request
for modified allowable growth based upon increased enrollment may be
submitted to the school budget review committee as provided in
section 257.31. Section History: Recent Form
99 Acts, ch 2, §2, 4; 2000 Acts, ch 1055, §1, 3; 2001 Acts, ch
126, §8; 2008 Acts, ch 1142, §1, 6
257.14 BUDGET ADJUSTMENT.
1. For the budget year commencing July 1, 2001, if the department
of management determines that the regular program district cost of a
school district for a budget year is less than the total of the
regular program district cost plus any adjustment added under this
section for the base year for that school district, the school
district shall be eligible to receive a budget adjustment for that
district for that budget year up to an amount equal to the
difference. The board of directors of a school district that wishes
to receive a budget adjustment pursuant to this subsection shall,
notwithstanding the public notice and hearing provisions of chapter
24 or any other provision to the contrary, within thirty days
following May 9, 2001, adopt a resolution to receive the budget
adjustment and immediately notify the department of management of the
adoption of the resolution and the amount of the budget adjustment to
be received.
2. For the budget years commencing July 1, 2002, and July 1,
2003, if the department of management determines that the regular
program district cost of a school district for a budget year is less
than the total of the regular program district cost plus any
adjustment added under this section for the base year for that school
district, the school district shall be eligible to receive a budget
adjustment for that district for that budget year up to an amount
equal to the difference. The board of directors of a school district
that wishes to receive a budget adjustment pursuant to this
subsection shall adopt a resolution to receive the budget adjustment
by May 15, annually, and shall notify the department of management of
the adoption of the resolution and the amount of the budget
adjustment to be received.
3. a. For the budget year commencing July 1, 2004, and
succeeding budget years, a district shall be eligible for a budget
adjustment corresponding to the following schedule:
(1) For the budget year commencing July 1, 2004, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or ninety percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2004, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(2) For the budget year commencing July 1, 2005, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or eighty percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2005, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(3) For the budget year commencing July 1, 2006, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or seventy percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2006, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(4) For the budget year commencing July 1, 2007, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or sixty percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2007, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(5) For the budget year commencing July 1, 2008, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or fifty percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2008, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(6) For the budget year commencing July 1, 2009, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or forty percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2009, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(7) For the budget year commencing July 1, 2010, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or thirty percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2010, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(8) For the budget year commencing July 1, 2011, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or twenty percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2011, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(9) For the budget year commencing July 1, 2012, the greater of
the difference between the regular program district cost for the
budget year and one hundred one percent of the regular program
district cost for the base year, or ten percent of the amount by
which the budget guarantee as calculated for the budget year
beginning July 1, 2003, exceeds the adjusted guarantee amount. For
purposes of this subparagraph, the "adjusted guarantee amount"
means the amount which would be applicable for the budget year
beginning July 1, 2012, if the budget guarantee were determined for
that budget year as calculated for the budget year beginning July 1,
2003.
(10) For the budget year commencing July 1, 2013, and each budget
year thereafter, the difference between the regular program district
cost for the budget year and one hundred one percent of the regular
program district cost for the base year.
b. The board of directors of a school district that wishes to
receive a budget adjustment pursuant to this subsection shall adopt a
resolution to receive the budget adjustment by May 15, annually, and
shall notify the department of management of the adoption of the
resolution and the amount of the budget adjustment to be received.
Section History: Recent Form
89 Acts, ch 135, § 14; 90 Acts, ch 1190, § 8; 92 Acts, ch 1230,
§6; 93 Acts, ch 179, § 17; 95 Acts, ch 130, §2; 97 Acts, ch 18, §1,
2; 99 Acts, ch 2, §3, 4; 2000 Acts, ch 1055, §2, 3; 2001 Acts, ch
126, §9--12; 2002 Acts, ch 1050, §59, 65; 2002 Acts, ch 1140, §9, 10,
47; 2004 Acts, ch 1175, §235, 287; 2005 Acts, ch 179, §58; 2008 Acts,
ch 1142, §2, 3, 6
Referred to in § 257.1, 257.8, 257.19
257.15 PROPERTY TAX ADJUSTMENT.
1. Property tax adjustment for 1991-1992.
a. For the budget year beginning July 1, 1991, the department
of management shall calculate for each district the difference
between the sum of the revenues generated by the foundation property
tax and the additional property tax in the district calculated under
this chapter and the revenues that would have been generated by the
foundation property tax and the additional property tax in that
district for that budget year calculated under chapter 442, Code
1989, if chapter 442 were in effect, except that the revenues that
would have been generated by the additional property tax levy under
chapter 442 shall not include revenues generated for the school
improvement program. However in making the calculation of the
difference in revenues under this subsection, the department shall
not include the revenues generated under section 257.37 and under
chapter 442, Code 1989, for funding media and educational services
through the area education agencies. If the property tax revenues
for a district calculated under this chapter exceed the property tax
revenues for that district calculated under chapter 442, Code 1989,
the department of management shall reduce the revenues raised by the
additional property tax levy in that district under this chapter by
that difference and the department of education shall pay property
tax adjustment aid to the district equal to that difference from
moneys appropriated for property tax adjustment aid.
b. For purposes of this subsection, in computing the amount
of revenues generated by the foundation property tax and the
additional property tax under chapter 442, Code 1989, the computation
shall be based on a regular program foundation base per pupil of
eighty-three percent of the regular program state cost per pupil
except that for the portion of weighted enrollment that is additional
enrollment because of special education the regular program
foundation base per pupil shall be seventy-nine percent of the
regular program state cost per pupil. The special education support
services foundation base shall be seventy-nine percent of the special
education support services state cost per pupil.
2. Property tax adjustment aid for 1992-1993 and succeeding
years. For the budget year beginning July 1, 1992, and succeeding
budget years, the department of education shall pay property tax
adjustment aid to a school district equal to the amount paid to the
district for the base year less an amount equal to the product of the
percent by which the taxable valuation in the district increased, if
the taxable valuation increased, from January 1 of the year prior to
the base year to January 1 of the base year and the property tax
adjustment aid. The department of management shall adjust the rate
of the additional property tax accordingly and notify the department
of education of the amount of aid to be paid to each district from
moneys appropriated for property tax adjustment aid.
3. Property tax adjustment aid appropriation. There is
appropriated from the general fund of the state to the department of
education, for each fiscal year, an amount necessary to pay property
tax adjustment aid to school districts under this section. Property
tax adjustment aid shall be paid to school districts in the manner
provided in section 257.16.
4. a. Allocations for maximum adjusted additional property
tax levy rate calculation and adjusted additional property tax levy
aid. The department of management shall allocate from amounts
appropriated pursuant to section 257.16, subsection 1, and from funds
appropriated from the property tax equity and relief fund created in
section 257.16A for the purpose of calculating the statewide maximum
adjusted additional property tax levy rate and providing adjusted
additional property tax levy aid as provided in section 257.4,
subsection 1, paragraph "b", an amount equal to the sum of
subparagraphs (1) and (2) as follows:
(1) From the amount appropriated from the general fund of the
state pursuant to section 257.16, subsection 1, equal to the
following:
(a) For the budget year beginning July 1, 2006, six million
dollars.
(b) For the budget year beginning July 1, 2007, twelve million
dollars.
(c) For the budget year beginning July 1, 2008, eighteen million
dollars.
(d) For the budget year beginning July 1, 2009, and succeeding
budget years, twenty-four million dollars.
(2) From the amount appropriated from the property tax equity and
relief fund created in section 257.16A.
b. After lowering all school district additional property tax
levy rates to the statewide maximum adjusted additional property tax
levy rate under paragraph "a", the department of management shall
use any remaining funds at the end of the calendar year to further
lower additional property taxes by increasing for the budget year
beginning the following July 1, the state foundation base percentage.
Moneys used pursuant to this paragraph shall supplant an equal amount
of the appropriation made from the general fund of the state pursuant
to section 257.16 that represents the increase in state foundation
aid. Section History: Recent Form
89 Acts, ch 135, § 15; 91 Acts, ch 6, § 1; 91 Acts, ch 267, §519;
2006 Acts, ch 1182, §39, 53; 2008 Acts, ch 1134, §2
Referred to in § 257.4, 257.16, 257.16A
257.16 APPROPRIATIONS.
1. There is appropriated each year from the general fund of the
state an amount necessary to pay the foundation aid under this
chapter, the preschool foundation aid under chapter 256C,
supplementary aid under section 257.4, subsection 2, and adjusted
additional property tax levy aid under section 257.15, subsection 4.
2. All state aids paid under this chapter, unless otherwise
stated, shall be paid in monthly installments beginning on September
15 of a budget year and ending on or about June 15 of the budget year
as determined by the department of management, taking into
consideration the relative budget and cash position of the state
resources.
3. All moneys received by a school district from the state under
this chapter shall be deposited in the general fund of the school
district, and may be used for any school general fund purpose.
4. Notwithstanding any provision to the contrary, if the governor
orders budget reductions in accordance with section 8.31, reductions
in the appropriations provided in accordance with this section shall
be distributed on a per pupil basis calculated with the weighted
enrollment determined in accordance with section 257.6, subsection 5.
Section History: Recent Form
89 Acts, ch 135, § 16; 91 Acts, ch 178, §5; 92 Acts, ch 1208, §1;
92 Acts, ch 1232, §303; 94 Acts, ch 1023, §44; 94 Acts, ch 1181, §12,
18; 95 Acts, ch 214, § 10, 11; 2002 Acts, ch 1140, §11; 2006 Acts, ch
1182, §40, 53; 2007 Acts, ch 148, §8
Referred to in § 256.12, 256C.4, 256C.5, 257.4, 257.5, 257.12,
257.15, 257.17, 257.20, 275.31, 282.31, 282.33, 294A.22
257.16A PROPERTY TAX EQUITY AND RELIEF FUND.
1. A property tax equity and relief fund is created as a separate
and distinct fund in the state treasury under the control of the
department of management. Moneys in the fund include revenues
credited to the fund, appropriations made to the fund, and other
moneys deposited into the fund.
2. There is appropriated annually all moneys in the fund to the
department of management for purposes of section 257.15, subsection
4.
3. Notwithstanding section 8.33, any moneys remaining in the
property tax equity and relief fund at the end of a fiscal year shall
not revert to any other fund but shall remain in the property tax
equity and relief fund for use as provided in this section for the
following fiscal year. Section History: Recent Form
2008 Acts, ch 1134, §3
Referred to in § 257.4, 257.15, 423F.2
257.17 AID REDUCTION FOR EARLY SCHOOL STARTS.
State aid payments made pursuant to section 257.16 for a fiscal
year shall be reduced by one one-hundred-eightieth for each day of
that fiscal year for which the school district begins school before
the earliest starting date specified in section 279.10, subsection 1.
However, this section does not apply to a school district that has
received approval from the director of the department of education
under section 279.10, subsection 4, to commence classes for regularly
established elementary and secondary schools in advance of the
starting date established in section 279.10, subsection 1. Section History: Recent Form
89 Acts, ch 135, § 17
257.18 INSTRUCTIONAL SUPPORT PROGRAM.
1. An instructional support program that provides additional
funding for school districts is established. A board of directors
that wishes to consider participating in the instructional support
program shall hold a public hearing on the question of participation.
The board shall set forth its proposal, including the method that
will be used to fund the program, in a resolution and shall publish
the notice of the time and place of a public hearing on the
resolution. Notice of the time and place of the public hearing shall
be published not less than ten nor more than twenty days before the
public hearing in a newspaper which is a newspaper of general
circulation in the school district. At the hearing, or no later than
thirty days after the date of the hearing, the board shall take
action to adopt a resolution to participate in the instructional
support program for a period not exceeding five years or to direct
the county commissioner of elections to submit the question of
participation in the program for a period not exceeding ten years to
the registered voters of the school district at an election held on a
date specified in section 39.2, subsection 4, paragraph "c". If
the board submits the question at an election and a majority of those
voting on the question favors participation in the program, the board
shall adopt a resolution to participate and certify the results of
the election to the department of management.
2. a. If the board does not provide for an election and
adopts a resolution to participate in the instructional support
program, the district shall participate in the instructional support
program unless within twenty-eight days following the action of the
board, the secretary of the board receives a petition containing the
required number of signatures, asking that the question to approve or
disapprove the action of the board in adopting the instructional
support program be submitted to the voters of the school district.
The petition must be signed by eligible electors equal in number to
not less than one hundred or thirty percent of the number of voters
at the last preceding regular school election, whichever is greater.
The board shall either rescind its action or direct the county
commissioner of elections to submit the question to the registered
voters of the school district at an election held on a date specified
in section 39.2, subsection 4, paragraph "c". If a majority of
those voting on the question at the election favors disapproval of
the action of the board, the district shall not participate in the
instructional support program. If a majority of those voting on the
question favors approval of the action, the board shall certify the
results of the election to the department of management and the
district shall participate in the program.
b. At the expiration of the twenty-eight day period, if no
petition is filed, the board shall certify its action to the
department of management and the district shall participate in the
program.
3. Participation in an instructional support program is not
affected by a change in the boundaries of the school district, except
as otherwise provided in this section. If each school district
involved in a school reorganization under chapter 275 has approved an
instructional support program, and if the voters have not voted upon
the question of participation in the program in the reorganized
district, the instructional support program shall be in effect for
the reorganized district that has been approved for the least amount
and the shortest time in any of the districts. Section History: Recent Form
89 Acts, ch 135, § 18; 92 Acts, ch 1171, §1; 95 Acts, ch 67, §53;
96 Acts, ch 1112, §1, 2; 2008 Acts, ch 1115, §32, 33, 71
Referred to in § 257.27, 257.29
257.19 INSTRUCTIONAL SUPPORT FUNDING.
The additional funding for the instructional support program for a
budget year is limited to an amount not exceeding ten percent of the
total of regular program district cost for the budget year and moneys
received under section 257.14 as a budget adjustment for the budget
year. Moneys received by a district for the instructional support
program are miscellaneous income and may be used for any general fund
purpose. However, moneys received by a district for the
instructional support program shall not be used as, or in a manner
which has the effect of, supplanting funds authorized to be received
under sections 257.41, 257.46, 298.2, and 298.4, or to cover any
deficiencies in funding for special education instructional services
resulting from the application of the special education weighting
plan under section 256B.9.
Certification of a board's intent to participate for a budget
year, the method of funding, and the amount to be raised shall be
made to the department of management not later than April 15 of the
base year. Funding for the instructional support program shall be
obtained from instructional support state aid and from local funding
using either an instructional support property tax or a combination
of an instructional support property tax and an instructional support
income surtax.
The board of directors shall determine whether the instructional
support property tax or the combination of the instructional support
property tax and instructional support income surtax shall be used
for the local funding. Subject to the limitation specified in
section 298.14, if the board elects to use the combination of the
instructional support property tax and instructional support income
surtax, for each budget year the board shall determine the percent of
income surtax that will be imposed, expressed as full percentage
points, not to exceed twenty percent. Section History: Recent Form
89 Acts, ch 135, § 19; 91 Acts, ch 126, §3; 93 Acts, ch 1, § 4
Referred to in § 257.21
257.20 INSTRUCTIONAL SUPPORT STATE AID
APPROPRIATION.
1. In order to determine the amount of instructional support
state aid and the amount of local funding for the instructional
support program for a district, the department of management shall
divide the total assessed valuation in the state by the total budget
enrollment for the budget year in the state to determine a state
assessed valuation per pupil and shall divide the assessed valuation
in each district by the district's budget enrollment for the budget
year to determine the district assessed valuation per pupil. The
department of management shall multiply the ratio of the state's
valuation per pupil to the district's valuation per pupil by
twenty-five hundredths and subtract that result from one to determine
the portion of the instructional support program budget that is local
funding. The remaining portion of the budget shall be funded by
instructional support state aid. However, for the budget year
beginning July 1, 1992, only, the amount of state aid is three and
one-quarter percent less than the amount computed under this
paragraph for that budget year.
2. There is appropriated for each fiscal year from the general
fund of the state to the department of education, an amount necessary
to pay instructional support state aid as determined under subsection
1.
a. However, moneys appropriated under this subsection shall
not exceed the amount of moneys appropriated as instructional support
state aid for the budget year which commenced on July 1, 1992.
b. If the amount appropriated under this subsection is
insufficient to pay the amount of instructional support state aid
determined under subsection 1, the department of education shall
prorate the amount of the instructional support state aid provided to
each district.
3. If the general assembly makes an appropriation for
instructional support state aid in lieu of the standing appropriation
provided under subsection 2, the appropriation for instructional
support state aid shall include in the appropriation the allocation
of the instructional support state aid to the school districts
applicable for that appropriation and subsections 1 and 2 do not
apply to the appropriation.
4. Instructional support state aid shall be paid at the same time
and in the same manner as foundation aid is paid under section
257.16. Section History: Recent Form
89 Acts, ch 135, § 20; 92 Acts, ch 1227, §16; 92 Acts, ch 1230, §8
257.21 COMPUTATION OF INSTRUCTIONAL SUPPORT AMOUNT.
The department of management shall establish the amount of
instructional support property tax to be levied and the amount of
instructional support income surtax to be imposed by a district in
accordance with the decision of the board under section 257.19 for
each school year for which the instructional support program is
authorized. The department of management shall determine these
amounts based upon the most recent figures available for the
district's valuation of taxable property, individual state income tax
paid, and budget enrollment in the district, and shall certify to the
district's county auditor the amount of instructional support
property tax, and to the director of revenue the amount of
instructional support income surtax to be imposed if an instructional
support income surtax is to be imposed.
The instructional support income surtax shall be imposed on the
state individual income tax for the calendar year during which the
school's budget year begins, or for a taxpayer's fiscal year ending
during the second half of that calendar year and after the date the
board adopts a resolution to participate in the program or the first
half of the succeeding calendar year, and shall be imposed on all
individuals residing in the school district on the last day of the
applicable tax year. As used in this section, "state individual
income tax" means the taxes computed under section 422.5, less the
amounts of nonrefundable credits allowed under chapter 422, division
II. Section History: Recent Form
89 Acts, ch 135, § 21; 91 Acts, ch 159, §1; 97 Acts, ch 23, §25;
2003 Acts, ch 145, §286; 2006 Acts, ch 1158, §3
Referred to in § 257.29, 298.2, 298.14
Limit on total surtax, § 298.14
257.22 STATUTES APPLICABLE.
The director of revenue shall administer the instructional support
income surtax imposed under this chapter, and sections 422.4, 422.20,
sections 422.22 to 422.31, sections 422.68, 422.70, and sections
422.72 to 422.75 shall apply with respect to administration of the
instructional support income surtax. Section History: Recent Form
89 Acts, ch 135, § 22; 2003 Acts, ch 145, §286; 2009 Acts, ch 60,
§1
Referred to in § 257.29, 298.2
257.23 FORM AND TIME OF RETURN.
The instructional support income surtax shall be made a part of
the Iowa individual income tax return subject to the conditions and
restrictions set forth in section 422.21. Section History: Recent Form
89 Acts, ch 135, § 23
Referred to in § 257.29, 298.2
257.24 DEPOSIT OF INSTRUCTIONAL SUPPORT INCOME
SURTAX.
The director of revenue shall deposit all moneys received as
instructional support income surtax to the credit of each district
from which the moneys are received, in the school district income
surtax fund which is established in section 298.14.
The director of revenue shall deposit instructional support income
surtax moneys received on or before November 1 of the year following
the close of the school budget year for which the surtax is imposed
to the credit of each district from which the moneys are received in
the school district income surtax fund.
Instructional support income surtax moneys received or refunded
after November 1 of the year following the close of the school budget
year for which the surtax is imposed shall be deposited in or
withdrawn from the general fund of the state and shall be considered
part of the cost of administering the instructional support income
surtax. Section History: Recent Form
89 Acts, ch 135, § 24; 2003 Acts, ch 145, §286
Referred to in § 257.29, 298.2
257.25 INSTRUCTIONAL SUPPORT INCOME SURTAX
CERTIFICATION.
On or before October 20 each year, the director of revenue shall
make an accounting of the instructional support income surtax
collected under this chapter applicable to tax returns for the last
preceding calendar year, or for a taxpayer's fiscal year ending
during the second half of that calendar year and after the date the
board adopts a resolution to participate in the program, or the first
half of the succeeding calendar year, from taxpayers in each school
district in the state which has approved the instructional support
program, and shall certify to the department of management and the
department of education the amount of total instructional support
income surtax credited from the taxpayers of each school district.
Section History: Recent Form
89 Acts, ch 135, § 25; 2003 Acts, ch 145, §286
Referred to in § 257.29, 298.2
257.26 INSTRUCTIONAL SUPPORT INCOME SURTAX
DISTRIBUTION.
The director of the department of administrative services shall
draw warrants in payment of the amount of instructional support
surtax in the manner provided in section 298.14. Section History: Recent Form
89 Acts, ch 135, § 26; 2003 Acts, ch 145, §286; 2004 Acts, ch
1101, §30
Referred to in § 257.29, 298.2
257.27 CONTINUATION OF INSTRUCTIONAL SUPPORT
PROGRAM.
At the expiration of the period for which the instructional
support program was adopted, the program may be extended for a period
of not exceeding five or ten years in the manner provided in section
257.18.
If the voters do not approve adoption of the instructional support
program, the board shall wait at least one hundred twenty days
following the election before taking action to adopt the program or
resubmit the proposition. Section History: Recent Form
89 Acts, ch 135, § 27
257.28 ENRICHMENT LEVY.
If a school district has approved the use of the instructional
support program for a budget year, the district shall not also
collect moneys under the additional enrichment amount approved by the
voters under chapter 442, Code 1991, for the budget year. Section History: Recent Form
89 Acts, ch 135, § 28; 92 Acts, ch 1163, §60; 2005 Acts, ch 179,
§124
Referred to in § 257.33
257.29 EDUCATIONAL IMPROVEMENT PROGRAM.
1. An educational improvement program is established to provide
additional funding for school districts in which the regular program
district cost per pupil for a budget year is one hundred ten percent
of the regular program state cost per pupil for the budget year and
which have approved the use of the instructional support program
established in section 257.18. A board of directors that wishes to
consider participating in the educational improvement program shall
hold a hearing on the question of participation and the maximum
percent of the regular program district cost of the district that
will be used. The hearing shall be held in the manner provided in
section 257.18 for the instructional support program. Following the
hearing, the board may direct the county commissioner of elections to
submit the question to the registered voters of the school district
at an election held on a date specified in section 39.2, subsection
4, paragraph "c". If a majority of those voting on the question
favors participation in the program, the board shall adopt a
resolution to participate and shall certify the results of the
election to the department of management and the district shall
participate in the program. If a majority of those voting on the
question does not favor participation, the district shall not
participate in the program.
2. The educational improvement program shall provide additional
revenues each fiscal year equal to a specified percent of the regular
program district cost of the district, as determined by the board but
not more than the maximum percent authorized by the electors if an
election has been held. Certification of a district's participation
for a budget year, the method of funding, and the amount to be raised
shall be made to the department of management not later than April 15
of the base year.
3. The educational improvement program shall be funded by either
an educational improvement property tax or by a combination of an
educational improvement property tax and an educational improvement
income surtax. The method of raising the educational improvement
moneys shall be determined by the board. Subject to the limitation
in section 298.14, if the board uses a combination of an educational
improvement property tax and an educational improvement income
surtax, the board shall determine the percent of income surtax to be
imposed, expressed as full percentage points, not to exceed twenty
percent.
4. The department of management shall establish the amount of the
educational improvement property tax to be levied or the amount of
the combination of the educational improvement property tax to be
levied and the amount of the school district income surtax to be
imposed for each school year that the educational improvement amount
is authorized. The educational improvement property tax and income
surtax, if an income surtax is imposed, shall be levied and imposed,
collected, and paid to the school district in the manner provided for
the instructional support program in sections 257.21 through 257.26.
Moneys received by a school district under the educational
improvement program are miscellaneous income.
5. Once approved at an election, the authority of the board to
use the educational improvement program shall continue until the
board votes to rescind the educational improvement program or the
voters of the school district by majority vote order the
discontinuance of the program. The board shall submit at an election
held on a date specified in section 39.2, subsection 4, paragraph
"c", the proposition whether to discontinue the program upon the
receipt of a petition signed by not less than one hundred eligible
electors or thirty percent of the number of electors voting at the
last preceding school election, whichever is greater.
6. Participation in an educational improvement program is not
affected by a change in the boundaries of the school district, except
as otherwise provided in this section. If each school district
involved in school reorganization under chapter 275 has approved an
educational improvement program, and if the voters have not voted
upon the question of participation in the program in the reorganized
district, the educational improvement program shall be in effect for
the reorganized district that has been approved for the least amount
and the shortest time in any of the districts.
7. Notwithstanding the requirement in subsection 1 that the
regular program district cost per pupil for a budget year is one
hundred ten percent of the regular state cost per pupil, the board of
directors may participate in the educational improvement program as
provided in this section if the school district had adopted an
enrichment levy of fifteen percent of the state cost per pupil
multiplied by the budget enrollment in the district prior to July 1,
1992, and upon expiration of the period for which the enrichment levy
was adopted, adopts a resolution for the use of the instructional
support program established in section 257.18. The maximum percent
of the regular district cost of the district that may be used under
this subsection shall not exceed five percent. Section History: Recent Form
89 Acts, ch 135, § 29; 90 Acts, ch 1190, § 9; 92 Acts, ch 1171,
§2; 92 Acts, ch 1187, §3; 93 Acts, ch 1, § 5; 95 Acts, ch 67, § 53;
2008 Acts, ch 1115, §34, 35, 71
Referred to in § 298.14
Limit on total surtax, § 298.14
257.30 SCHOOL BUDGET REVIEW COMMITTEE.
1. A school budget review committee is established in the
department of education and consists of the director of the
department of education, the director of the department of
management, and three members who are knowledgeable in the areas of
Iowa school finance or public finance issues appointed by the
governor to represent the public. At least one of the public members
shall possess a master's or doctoral degree in which areas of school
finance, economics, or statistics are an integral component, or shall
have equivalent experience in an executive administrative or senior
research position in the education or public administration field.
The members appointed by the governor shall serve staggered
three-year terms beginning and ending as provided in section 69.19
and are subject to senate confirmation as provided in section 2.32.
The committee shall meet and hold hearings each year and shall
continue in session until it has reviewed budgets of school
districts, as provided in section 257.31. The committee may call in
school board members and employees as necessary for the hearings.
The committee's scheduled hearing agendas and the minutes of such
hearings shall be posted on the department of education's internet
website. Legislators shall be notified of hearings concerning school
districts in their legislative districts.
2. The committee shall adopt its own rules of procedure under
chapter 17A. The director of the department of education shall serve
as chairperson, and the director of the department of management
shall serve as secretary. The committee members representing the
public are entitled to receive their necessary expenses while engaged
in their official duties. Members shall be paid a per diem at the
rate specified in section 7E.6. Per diem and expense payments shall
be made from appropriations to the department of education.
3. The department of education shall employ a staff member to
assist the school budget review committee. Section History: Recent Form
89 Acts, ch 135, § 30; 2009 Acts, ch 54, §5
Referred to in § 257.32, 260C.18B, 292.1
257.31 DUTIES OF THE COMMITTEE.
1. The school budget review committee may recommend the revision
of any rules, regulations, directives, or forms relating to school
district budgeting and accounting, confer with local school boards or
their representatives and make recommendations relating to any
budgeting or accounting matters, and direct the director of the
department of education or the director of the department of
management to make studies and investigations of school costs in any
school district.
2. The committee shall specify the number of hearings held
annually, the reasons for the committee's recommendations,
information about the amounts of property tax levied by school
districts for a cash reserve, and other information the committee
deems advisable on the department of education's internet website.
3. The committee shall review the proposed budget and certified
budget of each school district, and may make recommendations. The
committee may make decisions affecting budgets to the extent provided
in this chapter. The costs and computations referred to in this
section relate to the budget year unless otherwise expressly stated.
4. Not later than January 1, 1992, the committee shall adopt
recommendations relating to the implementation by school districts
and area education agencies of procedures pertaining to the
preparation of financial reports in conformity with generally
accepted accounting principles and submit those recommendations to
the state board of education. The state board shall consider the
recommendations and adopt rules under section 256.7 specifying
procedures and requiring the school districts and area education
agencies to conform to generally accepted accounting principles
commencing with the school year beginning July 1, 1996.
5. If a district has unusual circumstances, creating an unusual
need for additional funds, including but not limited to the following
circumstances, the committee may grant supplemental aid to the
district from any funds appropriated to the department of education
for the use of the school budget review committee for the purposes of
this subsection, and such aid shall be miscellaneous income and shall
not be included in district cost, or may establish a modified
allowable growth for the district by increasing its allowable growth,
or both:
a. Any unusual increase or decrease in enrollment.
b. Unusual natural disasters.
c. Unusual initial staffing problems.
d. The closing of a nonpublic school, wholly or in part, or
the opening or closing of a pilot charter school.
e. Substantial reduction in miscellaneous income due to
circumstances beyond the control of the district.
f. Unusual necessity for additional funds to permit
continuance of a course or program which provides substantial benefit
to pupils.
g. Unusual need for a new course or program which will
provide substantial benefit to pupils, if the district establishes
the need and the amount of necessary increased cost.
h. Unusual need for additional funds for special education or
compensatory education programs.
i. Year-round or substantially year-round attendance programs
which apply toward graduation requirements, including but not limited
to trimester or four-quarter programs. Enrollment in such programs
shall be adjusted to reflect equivalency to normal school year
attendance.
j. Unusual need to continue providing a program or other
special assistance to non-English speaking pupils after the
expiration of the four-year period specified in section 280.4.
k. Circumstances caused by unusual demographic
characteristics.
l. Any unique problems of school districts.
m. The addition of one or more teacher librarians pursuant to
section 256.11, subsection 9, one or more guidance counselors
pursuant to section 256.11, subsection 9A, or one or more school
nurses pursuant to section 256.11, subsection 9B.
n. Unusual need for additional funds for the costs associated
with providing competent private instruction pursuant to chapter
299A.
6. a. The committee shall establish a modified allowable
growth for a district by increasing its allowable growth when the
district submits evidence that it requires additional funding for
removal, management, or abatement of environmental hazards due to a
state or federal requirement. Environmental hazards shall include
but are not limited to the presence of asbestos, radon, or the
presence of any other hazardous material dangerous to health and
safety.
b. The district shall include a budget for the actual cost of
the project that may include the costs of inspection, reinspection,
sampling, analysis, assessment, response actions, operations and
maintenance, training, periodic surveillance, developing of
management plans, recordkeeping requirements, and encapsulation or
removal of the hazardous material.
7. a. The committee may authorize a district to spend a
reasonable and specified amount from its unexpended cash balance for
the following purposes:
(1) Furnishing, equipping, and contributing to the construction
of a new building or structure for which the voters of the district
have approved a bond issue as provided by law or the tax levy
provided in section 298.2.
(2) The costs associated with the demolition of an unused school
building, or the conversion of an unused school building for
community use, in a school district involved in a dissolution or
reorganization under chapter 275, if the costs are incurred within
three years of the dissolution or reorganization.
(3) The costs associated with the demolition or repair of a
building or structure in a school district if such costs are
necessitated by, and incurred within two years of, a disaster as
defined in section 29C.2, subsection 1.
b. Other expenditures, including but not limited to
expenditures for salaries or recurring costs, are not authorized
under this subsection. Expenditures authorized under this subsection
shall not be included in allowable growth or district cost, and the
portion of the unexpended cash balance which is authorized to be
spent shall be regarded as if it were miscellaneous income. Any part
of the amount not actually spent for the authorized purpose shall
revert to its former status as part of the unexpended cash balance.
8. The committee may approve or modify the initial base year
district cost of any district which changes accounting procedures.
9. When the committee makes a decision under subsections 3
through 8, it shall make all necessary changes in the district cost,
budget, and tax levy. It shall give written notice of its decision,
including all such changes, to the school board through the
department of education.
10. All decisions by the committee under this chapter shall be
made in accordance with reasonable and uniform policies which shall
be consistent with this chapter. All such policies of general
application shall be stated in rules adopted in accordance with
chapter 17A. The committee shall take into account the intent of
this chapter to equalize educational opportunity, to provide a good
education for all the children of Iowa, to provide property tax
relief, to decrease the percentage of school costs paid from property
taxes, and to provide reasonable control of school costs. The
committee shall also take into account the amount of funds available.
11. Failure by any school district to provide information or
appear before the committee as requested for the accomplishment of
review or hearing is justification for the committee to instruct the
director of the department of management to withhold any state aid to
that district until the committee's inquiries are satisfied
completely.
12. The committee shall review the recommendations of the
director of the department of education relating to the special
education weighting plan, and shall establish a weighting plan for
each school year pursuant to section 256B.9, and report the plan to
the director of the department of education.
13. The committee may recommend that two or more school districts
jointly employ and share the services of any school personnel, or
acquire and share the use of classrooms, laboratories, equipment, and
facilities as specified in section 280.15.
14. As soon as possible following June 30 of the base year, the
school budget review committee shall determine for each school
district the balance of funds, whether positive or negative, raised
for special education instruction programs under the special
education weighting plan established in section 256B.9. The
committee shall certify the balance of funds for each school district
to the director of the department of management.
a. If the amount certified for a school district to the
director of the department of management under this subsection for
the base year is positive, the director of the department of
management shall subtract the amount of the positive balance
exceeding ten percent of the additional funds generated for special
education, not to include any previous carryover, from the amount of
state aid remaining to be paid to the district during the budget
year. If the positive amount exceeding the ten percent amount
exceeds the amount of state aid that remains to be paid to the
district, not including any previous carryover, the school district
shall pay the excess on a quarterly basis prior to June 30 of the
budget year to the director of the department of management from
other funds received by the district. The director of the department
of management shall determine the amount of the positive balance that
exceeds the ten percent amount that came from local property tax
revenues and shall increase the district's total state school aids
available under this chapter for the next following budget year by
the amount so determined and shall reduce the district's tax levy
computed under section 257.4 for the next following budget year by
the amount necessary to compensate for the increased state aid.
b. (1) If the amount certified for a school district to the
director of the department of management under this subsection for
the base year is negative, the director of the department of
management shall determine the amount of the deficit that would have
been state aid and the amount that would have been property taxes for
each eligible school district.
(2) There is appropriated from the general fund of the state to
the school budget review committee for each fiscal year an amount
equal to the state aid portion of five percent of the receipts for
special education instruction programs in all districts that has a
positive balance determined under paragraph "a" for the base
year, or the state aid portion of all of the positive balances
determined under paragraph "a" for the base year, whichever is
less, to be used for supplemental aid payments to school districts.
Except as otherwise provided in this lettered paragraph, supplemental
aid paid to a district is equal to the state aid portion of the
district's negative balance. The school budget review committee
shall direct the director of the department of management to make the
payments to school districts under this lettered paragraph.
(3) A school district is only eligible to receive supplemental
aid payments during the budget year if the school district certifies
to the school budget review committee that for the year following the
budget year it will notify the school budget review committee to
instruct the director of the department of management to increase the
district's allowable growth and will fund the allowable growth
increase either by using moneys from its unexpended cash balance to
reduce the district's property tax levy or by using cash reserve
moneys to equal the amount of the deficit that would have been
property taxes and any part of the state aid portion of the deficit
not received as supplemental aid under this subsection. The director
of the department of management shall make the necessary adjustments
to the school district's budget to provide the modified allowable
growth and shall make the supplemental aid payments.
(4) If the amount appropriated under this lettered paragraph is
insufficient to make the supplemental aid payments under this
subsection, the director of the department of management shall
prorate the payments on the basis of the amount appropriated.
15. Annually the school budget review committee shall review the
amount of property tax levied by each school district for the cash
reserve authorized in section 298.10. If in the committee's
judgment, the amount of a district's cash reserve levy is
unreasonably high, the committee shall instruct the director of the
department of management to reduce that district's tax levy computed
under section 257.4 for the following budget year by the amount the
cash reserve levy is deemed excessive. A reduction in a district's
property tax levy for a budget year under this subsection does not
affect the district's authorized budget.
16. The committee shall perform the duties assigned to it under
sections 257.32 and 260C.18B.
17. a. If a district's average transportation costs per pupil
exceed the state average transportation costs per pupil determined
under paragraph "c" by one hundred fifty percent, the committee
may grant transportation assistance aid to the district. Such aid
shall be miscellaneous income and shall not be included in district
cost.
b. To be eligible for transportation assistance aid, a school
district shall annually certify its actual cost for all children
transported in all school buses not later than July 31 after each
school year on forms prescribed by the committee.
c. A district's average transportation costs per pupil shall
be determined by dividing the district's actual cost for all children
transported in all school buses for a school year pursuant to section
285.1, subsection 12, less the amount received for transporting
nonpublic school pupils under section 285.1, by the district's actual
enrollment for the school year excluding the shared-time enrollment
for the school year as defined in section 257.6. The state average
transportation costs per pupil shall be determined by dividing the
total actual costs for all children transported in all districts for
a school year, by the total of all districts' actual enrollments for
the school year.
d. Funds transferred to the committee in accordance with
section 321.34, subsection 22, are appropriated to and may be
expended for the purposes of the committee, as described in this
section. However, highest priority shall be given to districts that
meet the conditions described in this subsection. Notwithstanding
any other provision of the Code, unencumbered or unobligated funds
transferred to the committee pursuant to section 321.34, subsection
22, remaining on June 30 of the fiscal year for which the funds were
transferred, shall not revert but shall be available for expenditure
for the purposes of this subsection in subsequent fiscal years.
18. If a school district exceeds its authorized budget or carries
a negative unspent balance for two or more consecutive years, the
committee may recommend that the department implement a phase II
on-site visit to conduct a fiscal review pursuant to section 256.11,
subsection 10, paragraph "b", subparagraph (1), subparagraph
division (e). Section History: Recent Form
89 Acts, ch 135, § 31; 91 Acts, ch 267, §520; 93 Acts, ch 101, §
202; 94 Acts, ch 1175, §3; 96 Acts, ch 1088, §1; 96 Acts, ch 1215,
§22; 97 Acts, ch 23, §26; 2003 Acts, ch 79, §4, 7, 8; 2006 Acts, ch
1152, §25; 2006 Acts, ch 1182, §41, 54; 2007 Acts, ch 42, §2; 2007
Acts, ch 108, §8; 2008 Acts, ch 1191, §109; 2009 Acts, ch 41, §263;
2009 Acts, ch 54, §6; 2009 Acts, ch 65, §4; 2009 Acts, ch 133, §190,
250
Referred to in § 256.11, 256C.4, 257.6, 257.8, 257.13, 257.30,
257.32, 321.34 Footnotes
2006 amendment to subsection 5, paragraph j, takes effect June 1,
2006, and applies to the school budget year beginning July 1, 2006,
and succeeding budget years; 2006 Acts, ch 1182, §54
257.32 AREA EDUCATION BUDGET REVIEW.
1. An area education agency budget review procedure is
established for the school budget review committee created in section
257.30. The school budget review committee, in addition to its
duties under section 257.31, shall meet and hold hearings each year
to review unusual circumstances of area education agencies, either
upon the committee's motion or upon the request of an area education
agency. The committee may grant supplemental aid to the area
education agency from funds appropriated to the department of
education for area education agency budget review purposes, or an
amount may be added to the area education agency special education
support services allowable growth for districts in an area or an
additional amount may be added to district cost for media services or
educational services for all districts in an area for the budget year
either on a temporary or permanent basis, or both.
Unusual circumstances shall include but are not limited to the
following:
a. An unusual increase or decrease in enrollment of children
requiring special education or unusual need for additional moneys for
special education support services.
b. Unusual need for additional moneys for media services.
c. Unusual need for additional moneys for educational
services.
d. Unusual costs for building repair, building maintenance,
or removal of environmental hazards.
e. Participation by the area education agency in
telecommunications, electronic, and technological development with
school districts, and related staff development programs.
2. When the school budget review committee makes a decision under
subsection 1, it shall provide written notice of its decision,
including all changes, to the board of directors of the area
education agency, and to the department of management and the
department of education.
3. All decisions by the school budget review committee under this
section shall be made in accordance with reasonable and uniform
policies which shall be consistent with this chapter.
4. Failure by an area education agency to provide information or
appear before the school budget review committee as requested for the
accomplishment of review or hearing constitutes justification for the
committee to instruct the department of administrative services to
withhold payments for the area education agency until the committee's
inquiries are satisfied completely. Section History: Recent Form
89 Acts, ch 135, § 32; 2003 Acts, ch 145, §286
Referred to in § 257.31
257.33 PRIOR ENRICHMENT APPROVAL.
If the electors of a school district approved the use of the
additional enrichment amount prior to July 1, 1991, under chapter
442, Code 1991, or section 279.43, Code 1991, the approval for use of
the enrichment amount shall continue in effect until the expiration
of the period for which it was approved and districts may use the
additional enrichment amount during that period. However, section
257.28 applies to the use of the additional enrichment amount.
Use of the additional enrichment amounts approved under chapter
442, Code 1991, is not affected by a change in the boundaries of the
school district, except as otherwise provided in this section. If
each school district involved in a school reorganization under
chapter 275 has approved the use of the additional enrichment amount,
and if the voters have not voted upon the question of participation
in the instructional support program in the reorganized district, the
use of the additional enrichment amount shall be in effect for the
reorganized district that has been approved for the least amount and
the shortest time in any of the districts. Section History: Recent Form
89 Acts, ch 135, § 33; 92 Acts, ch 1163, §61; 93 Acts, ch 8, § 1;
2006 Acts, ch 1010, §78
257.34 CASH RESERVE INFORMATION.
If a school district receives less state school foundation aid
under section 257.1 than is due under that section for a base year
and the school district uses funds from its cash reserve during the
base year to make up for the amount of state aid not paid, the board
of directors of the school district shall include in its general fund
budget document information about the amount of the cash reserve used
to replace state school foundation aid not paid. Section History: Recent Form
89 Acts, ch 135, § 34
257.35 AREA EDUCATION AGENCY PAYMENTS.
1. The department of management shall deduct the amounts
calculated for special education support services, media services,
area education agency teacher salary supplement district cost, area
education agency professional development supplement district cost,
and educational services for each school district from the state aid
due to the district pursuant to this chapter and shall pay the
amounts to the respective area education agencies on a monthly basis
from September 15 through June 15 during each school year. The
department of management shall notify each school district of the
amount of state aid deducted for these purposes and the balance of
state aid shall be paid to the district. If a district does not
qualify for state aid under this chapter in an amount sufficient to
cover its amount due to the area education agency as calculated by
the department of management, the school district shall pay the
deficiency to the area education agency from other moneys received by
the district, on a quarterly basis during each school year.
2. Notwithstanding subsection 1, the state aid for area education
agencies and the portion of the combined district cost calculated for
these agencies for the fiscal year beginning July 1, 2002, and each
succeeding fiscal year, shall be reduced by the department of
management by seven million five hundred thousand dollars. The
reduction for each area education agency shall be equal to the
reduction that the agency received in the fiscal year beginning July
1, 2001.
3. Notwithstanding subsection 1, and in addition to the reduction
applicable pursuant to subsection 2, the state aid for area education
agencies and the portion of the combined district cost calculated for
these agencies for the fiscal year beginning July 1, 2003, and ending
June 30, 2004, shall be reduced by the department of management by
ten million dollars. The department shall calculate a reduction such
that each area education agency shall receive a reduction
proportionate to the amount that it would otherwise have received
under this section if the reduction imposed pursuant to this
subsection did not apply.
4. Notwithstanding subsection 1, and in addition to the reduction
applicable pursuant to subsection 2, the state aid for area education
agencies and the portion of the combined district cost calculated for
these agencies for the fiscal year beginning July 1, 2007, shall be
reduced by the department of management by five million two hundred
fifty thousand dollars. The reduction for each area education agency
shall be prorated based on the reduction that the agency received in
the fiscal year beginning July 1, 2003.
5. Notwithstanding subsection 1, and in addition to the reduction
applicable pursuant to subsection 2, the state aid for area education
agencies and the portion of the combined district cost calculated for
these agencies for each fiscal year of the fiscal period beginning
July 1, 2008, and ending June 30, 2010, shall be reduced by the
department of management by two million five hundred thousand
dollars. The reduction for each area education agency for each
fiscal year of the fiscal period beginning July 1, 2008, and ending
June 30, 2010, shall be prorated based on the reduction that the
agency received in the fiscal year beginning July 1, 2003.
6. Notwithstanding section 257.37, an area education agency may
use the funds determined to be available under this section in a
manner which the area education agency determines is appropriate to
best maintain the level of required area education agency special
education services. An area education agency may also use unreserved
fund balances for media services or education services in a manner
which the area education agency determines is appropriate to best
maintain the level of required area education agency special
education services. Section History: Recent Form
89 Acts, ch 135, § 35; 2002 Acts, ch 1167, §2, 6; 2003 Acts, ch
178, §40, 41, 43; 2004 Acts, ch 1175, §236, 287; 2005 Acts, ch 179,
§6; 2006 Acts, ch 1185, §6; 2007 Acts, ch 215, §9; 2008 Acts, ch
1181, §100; 2008 Acts, ch 1191, §8; 2009 Acts, ch 183, §69, 74
Referred to in § 257.37, 294A.22 Footnotes
2009 amendment to subsection 5 applies retroactively to July 1,
2008; 2009 Acts, ch 183, §74
257.36 SPECIAL EDUCATION SUPPORT SERVICES BALANCES.
Notwithstanding chapters 256B and 273 and sections of this chapter
relating to the moneys available to area education agencies for
special education support services, for each school year, the
department of education may direct the department of management to
deduct amounts from the portions of school district budgets that fund
special education support services in an area education agency. The
total amount deducted in an area shall be based upon excess special
education support services unreserved and undesignated fund balances
in that area education agency for a school year as determined by the
department of education. The department of management shall
determine the amount deducted from each school district in an area
education agency on a proportional basis. The department of
management shall determine from the amounts deducted from the
portions of school district budgets that fund area education agency
special education support services the amount that would have been
local property taxes and the amount that would have been state aid
and for the next following budget year shall increase the district's
total state school aid available under this chapter for area
education agency special education support services and reduce the
district's property tax levy for area education agency special
education support services by the amount necessary for the property
tax portion of the deductions made under this section during the
budget year.
The amount deducted from a school district's budget shall not
affect the calculation of the state cost per pupil or its district
cost per pupil in that school year or a subsequent year. Section History: Recent Form
89 Acts, ch 135, § 36
Referred to in § 257.5, 257.8
257.37 FUNDING MEDIA AND EDUCATIONAL SERVICES.
Media services and educational services provided through the area
education agencies shall be funded, to the extent provided, by an
addition to the combined district cost of each school district,
determined as follows:
1. For the budget year beginning July 1, 1991, and succeeding
budget years, the total amount funded in each area for media services
shall be computed as provided in this subsection. For the budget
year beginning July 1, 1991, the total amount funded in each area for
media services in the base year, including the cost for media
resource material which shall only be used for the purchase or
replacement of material required in section 273.6, subsection 1,
paragraphs "a", "b", and "c", shall be divided by the
enrollment served in the base year to provide an area media services
cost per pupil in the base year, and the department of management
shall compute the state media services cost per pupil in the base
year which is equal to the average of the area media services costs
per pupil in the base year. For the budget year beginning July 1,
1991, and succeeding budget years, the department of management shall
compute the allowable growth for media services in the budget year by
multiplying the state media services cost per pupil in the base year
times the state percent of growth for the budget year, and the total
amount funded in each area for media services cost in the budget year
equals the area media services cost per pupil in the base year plus
the allowable growth for media services in the budget year times the
enrollment served in the budget year. Funds shall be paid to area
education agencies as provided in section 257.35.
2. Thirty percent of the budget of an area for media services
shall be expended for media resource material which shall only be
used for the purchase or replacement of material required in section
273.6, subsection 1. Funds shall be paid to area education agencies
as provided in section 257.35.
3. For the budget year beginning July 1, 1991, and succeeding
budget years, the total amount funded in each area for educational
services shall be computed as provided in this subsection. For the
budget year beginning July 1, 1991, the total amount funded in each
area for educational services in the base year shall be divided by
the enrollment served in the area in the base year to provide an area
educational services cost per pupil in the base year, and the
department of management shall compute the state educational services
cost per pupil in the base year, which is equal to the average of the
area educational services costs per pupil in the base year. For the
budget year beginning July 1, 1991, and succeeding budget years, the
department of management shall compute the allowable growth for
educational services by multiplying the state educational services
cost per pupil in the base year times the state percent of growth for
the budget year, and the total amount funded in each area for
educational services for the budget year equals the area educational
services cost per pupil for the base year plus the allowable growth
for educational services in the budget year times the enrollment
served in the area in the budget year. Funds shall be paid to area
education agencies as provided in section 257.35.
4. "Enrollment served" means the basic enrollment plus the
number of nonpublic school pupils served with media services or
educational services, as applicable, except that if a nonpublic
school pupil or a pupil attending another district under a whole
grade sharing agreement or open enrollment receives services through
an area other than the area of the pupil's residence, the pupil shall
be deemed to be served by the area of the pupil's residence, which
shall by contractual arrangement reimburse the area through which the
pupil actually receives services. Each school district shall include
in the enrollment report submitted pursuant to section 257.6,
subsection 1, the number of nonpublic school pupils within each
school district for media and educational services served by the
area.
5. If an area education agency does not serve nonpublic school
pupils in a manner comparable to services provided public school
pupils for media and educational services, as determined by the state
board of education, the state board shall instruct the department of
management to reduce the funds for media services and educational
services one time by an amount to compensate for such reduced
services. The media services budget shall be reduced by an amount
equal to the product of the cost per pupil in basic enrollment for
the budget year for media services times the difference between the
enrollment served and the basic enrollment recorded for the area.
The educational services budget shall be reduced by an amount equal
to the product of the cost per pupil in basic enrollment for the
budget year for educational services times the difference between the
enrollment served and the basic enrollment recorded for the area.
This subsection applies only to media and educational services
which cannot be diverted for religious purposes.
Notwithstanding this subsection, an area education agency shall
distribute to nonpublic schools media materials purchased wholly or
partially with federal funds in a manner comparable to the
distribution of such media materials to public schools as determined
by the director of the department of education.
6. For the budget year beginning July 1, 2002, and each
succeeding budget year, notwithstanding the requirements of this
section for determining the budgets and funding of media services and
education services, an area education agency may, within the limits
of the total of the funds provided for the budget years pursuant to
section 257.35, expend for special education support services an
amount that exceeds the payment for special education support
services pursuant to section 257.35 in order to maintain the level of
required special education support services in the area education
agency. Section History: Recent Form
91 Acts, ch 6, §2; 91 Acts, ch 267, §228; 2002 Acts, ch 1167, §3,
6; 2003 Acts, ch 178, §42, 43; 2006 Acts, ch 1152, §26
Referred to in § 257.15, 257.35, 273.23
257.37A AREA EDUCATION AGENCY SALARY SUPPLEMENT
FUNDING.
1. Area education agency teacher salary supplement cost per
pupil and district cost.
a. For the budget year beginning July 1, 2009, the department
of management shall add together the teacher compensation allocation
made to each area education agency for the fiscal year beginning July
1, 2008, pursuant to section 284.13, subsection 1, paragraph "i",
Code 2009, and the phase II allocation made to each area education
agency for the fiscal year beginning July 1, 2008, pursuant to
section 294A.9, Code 2009, and divide that sum by the special
education support services weighted enrollment in the fiscal year
beginning July 1, 2009, to determine the area education agency
teacher salary supplement cost per pupil. For the budget year
beginning July 1, 2010, and succeeding budget years, the area
education agency teacher salary supplement district cost per pupil
for each area education agency for a budget year is the area
education agency teacher salary supplement district cost per pupil
for the base year plus the area education agency teacher salary
supplement state allowable growth amount for the budget year.
b. For the budget year beginning July 1, 2010, and succeeding
budget years, if the department of management determines that the
unadjusted area education agency teacher salary supplement district
cost of an area education agency for a budget year is less than one
hundred percent of the unadjusted area education agency teacher
salary supplement district cost for the base year for the area
education agency, the area education agency shall receive a budget
adjustment for that budget year equal to the difference.
c. (1) The unadjusted area education agency teacher salary
supplement district cost is the area education agency teacher salary
supplement district cost per pupil for each area education agency for
a budget year multiplied by the special education support services
weighted enrollment for that area education agency.
(2) The total area education agency teacher salary supplement
district cost is the sum of the unadjusted area education agency
teacher salary supplement district cost plus the budget adjustment
for that budget year.
d. For the budget year beginning July 1, 2009, the use of the
funds calculated under this subsection shall comply with requirements
of chapter 284 and shall be distributed to teachers pursuant to
section 284.3A. For the budget year beginning July 1, 2010, and
succeeding budget years, the use of the funds calculated under this
subsection shall comply with the requirements of chapter 284 and
shall be distributed to teachers pursuant to section 284.3A.
2. Area education agency professional development supplement
cost per pupil and district cost.
a. For the budget year beginning July 1, 2009, the department
of management shall divide the area education agency professional
development supplement made to each area education agency for the
fiscal year beginning July 1, 2008, pursuant to section 284.13,
subsection 1, paragraph "d", Code 2009, by the special education
support services weighted enrollment in the fiscal year beginning
July 1, 2009, to determine the professional development supplement
cost per pupil. For the budget year beginning July 1, 2010, and
succeeding budget years, the area education agency professional
development supplement district cost per pupil for each area
education agency for a budget year is the area education agency
professional development supplement district cost per pupil for the
base year plus the area education agency professional development
supplement state allowable growth amount for the budget year.
b. For the budget year beginning July 1, 2010, and succeeding
budget years, if the department of management determines that the
unadjusted area education agency professional development supplement
district cost of an area education agency for a budget year is less
than one hundred percent of the unadjusted area education agency
professional development supplement district cost for the base year
for the area education agency, the area education agency shall
receive a budget adjustment for that budget year equal to the
difference.
c. (1) The unadjusted area education agency professional
development supplement district cost is the area education agency
professional development supplement district cost per pupil for each
area education agency for a budget year multiplied by the special
education support services weighted enrollment for that area
education agency.
(2) The total area education agency professional development
supplement district cost is the sum of the unadjusted area education
agency professional development supplement district cost plus the
budget adjustment for that budget year.
d. The use of the funds calculated under this subsection
shall comply with requirements of chapter 284. Section History: Recent Form
2008 Acts, ch 1181, §101; 2009 Acts, ch 68, §5, 6; 2009 Acts, ch
177, §19, 20
Referred to in § 284.3A, 284.6
257.38 PROGRAMS FOR RETURNING DROPOUTS AND DROPOUT
PREVENTION.
1. Boards of school districts, individually or jointly with
boards of other school districts, requesting to use modified
allowable growth for programs for returning dropouts and dropout
prevention, shall submit comprehensive program plans for the programs
and budget costs, including annual requests for modified allowable
growth for funding the programs, to the department of education as a
component of the comprehensive school improvement plan submitted to
the department pursuant to section 256.7, subsection 21. The program
plans shall include:
a. Program goals, objectives, and activities to meet the
needs of children who may drop out of school.
b. Student identification criteria and procedures.
c. Staff in-service education design.
d. Staff utilization plans.
e. Evaluation criteria and procedures and performance
measures.
f. Program budget.
g. Qualifications required of personnel delivering the
program.
h. A provision for dropout prevention and integration of
dropouts into the educational program of the district.
i. A provision for identifying dropouts.
j. A program for returning dropouts.
k. Other factors the department requires.
2. Program plans shall identify the parts of the plan that will
be implemented first upon approval of the request. If a district is
requesting to use modified allowable growth to finance the program,
the school district shall not identify more than five percent of its
budget enrollment for the budget year as returning dropouts and
potential dropouts. Section History: Recent Form
89 Acts, ch 135, § 38; 2001 Acts, ch 159, §9; 2006 Acts, ch 1152,
§27
257.39 DEFINITIONS.
As used in this chapter:
1. "Returning dropouts" are resident pupils who have been
enrolled in a public or nonpublic school in any of grades seven
through twelve who withdrew from school for a reason other than
transfer to another school or school district and who subsequently
enrolled in a public school in the district.
2. "Potential dropouts" are resident pupils who are enrolled
in a public or nonpublic school who demonstrate poor school
adjustment as indicated by two or more of the following:
a. High rate of absenteeism, truancy, or frequent tardiness.
b. Limited or no extracurricular participation or lack of
identification with school, including but not limited to, expressed
feelings of not belonging.
c. Poor grades, including but not limited to, failing in one
or more school subjects or grade levels.
d. Low achievement scores in reading or mathematics which
reflect achievement at two years or more below grade level.
e. Children in grades kindergarten through three who meet the
definition of at-risk children adopted by the department of
education. Section History: Recent Form
89 Acts, ch 135, § 39
257.40 APPROVAL OF PROGRAMS FOR RETURNING DROPOUTS
AND DROPOUT PREVENTION -- ANNUAL REPORT.
1. The board of directors of a school district requesting to use
modified allowable growth for programs for returning dropouts and
dropout prevention shall submit requests for modified at-risk
allowable growth, including budget costs, to the department not later
than December 15 of the year preceding the budget year during which
the program will be offered. The department shall review the request
and shall prior to January 15 either grant approval for the request
or return the request for approval with comments of the department
included. An unapproved request for a program may be resubmitted
with modifications to the department not later than February 1. Not
later than February 15, the department shall notify the department of
management and the school budget review committee of the names of the
school districts for which programs using modified allowable growth
for funding have been approved and the approved budget of each
program listed separately for each school district having an approved
request.
2. Beginning January 15, 2007, the department shall submit an
annual report to the chairpersons and ranking members of the senate
and house education committees that includes the ways school
districts in the previous school year used modified allowable growth
approved under subsection 1; identifies, by grade level, age, and
district size, the students in the dropout and dropout prevention
programs for which the department approves a request; describes
school district progress toward increasing student achievement and
attendance for the students in the programs; and describes how the
school districts are using the revenues from the modified allowable
growth to improve student achievement among minority subgroups. Section History: Recent Form
89 Acts, ch 135, § 40; 2006 Acts, ch 1152, §28; 2007 Acts, ch 22,
§60
257.41 FUNDING FOR PROGRAMS FOR RETURNING DROPOUTS
AND DROPOUT PREVENTION.
The budget of an approved program for returning dropouts and
dropout prevention for a school district, after subtracting funds
received from other sources for that purpose, shall be funded
annually on a basis of one-fourth or more from the district cost of
the school district and up to three-fourths by an increase in
allowable growth as defined in section 257.8. Annually, the
department of management shall establish a modified allowable growth
for each such district equal to the difference between the approved
budget for the program for returning dropouts and dropout prevention
for that district and the sum of the amount funded from the district
cost of the school district plus funds received from other sources.
Section History: Recent Form
89 Acts, ch 135, § 41
Referred to in § 257.19
257.42 GIFTED AND TALENTED CHILDREN.
Boards of school districts, individually or jointly with the
boards of other school districts, shall annually submit program plans
for gifted and talented children programs and budget costs to the
department of education and to the applicable gifted and talented
children advisory council, if an advisory council has been
established, as provided in this chapter.
The parent or guardian of a pupil may request that a gifted and
talented children program be established for pupils who qualify as
gifted and talented children under section 257.44, including
demonstrated achievement or potential ability in a single subject
area.
The department shall employ a consultant for gifted and talented
children programs.
The department of education shall adopt rules under chapter 17A
relating to the administration of sections 257.42 through 257.49.
The rules shall prescribe the format of program plans submitted under
section 257.43 and shall require that programs fulfill specified
objectives. The department shall encourage and assist school
districts to provide programs for gifted and talented children.
The department may request that the staff of the auditor of state
conduct an independent program audit to verify that the gifted and
talented programs conform to a district's program plans. Section History: Recent Form
89 Acts, ch 135, § 42; 94 Acts, ch 1088, §1; 99 Acts, ch 178, §5,
10
257.43 PROGRAM PLANS.
The program plans submitted by school districts shall be part of
the school improvement plan submitted pursuant to section 256.7,
subsection 21, paragraph "a", and shall include all of the
following:
1. Program goals, objectives, and activities to meet the needs of
gifted and talented children.
2. Student identification criteria and procedures.
3. Staff in-service education design.
4. Staff utilization plans.
5. Evaluation criteria and procedures and performance measures.
6. Program budget.
7. Qualifications required of personnel administering the
program.
8. Other factors the department requires. Section History: Recent Form
89 Acts, ch 135, § 43; 99 Acts, ch 178, §6, 10
Referred to in § 257.42, 261E.6
257.44 GIFTED AND TALENTED CHILDREN DEFINED.
"Gifted and talented children" are those identified as
possessing outstanding abilities who are capable of high performance.
Gifted and talented children are children who require appropriate
instruction and educational services commensurate with their
abilities and needs beyond those provided by the regular school
program.
Gifted and talented children include those children with
demonstrated achievement or potential ability, or both, in any of the
following areas or in combination:
1. General intellectual ability.
2. Creative thinking.
3. Leadership ability.
4. Visual and performing arts ability.
5. Specific ability aptitude. Section History: Recent Form
89 Acts, ch 135, § 44
Referred to in § 257.42
257.45 SUBMISSION OF PROGRAM PLANS.
1. The board of directors of a school district shall submit
applications for approval for the programs to the department not
later than November 1 preceding the fiscal year during which the
program will be offered. The board shall also submit a copy of the
program plans to the gifted and talented children advisory council,
if an advisory council has been established. The department shall
review the program plans and shall prior to January 15 either grant
approval for the program or return the request for approval with
comments of the department included. Any unapproved request for a
program may be resubmitted with modifications to the department not
later than a date established by the department. Not later than
February 15 the department shall notify the department of management
and the school budget review committee of the names of the school
districts for which gifted and talented children programs have been
approved and the approved budget of each program listed separately
for each school district having an approved program.
2. The department of education may waive the November 1 deadline,
if the department finds that the school district applying for
approval of gifted and talented programs missed the deadline for good
cause. The department shall adopt rules defining good cause for
purposes of this section. Section History: Recent Form
89 Acts, ch 135, § 45; 94 Acts, ch 1088, §2; 99 Acts, ch 178, §7,
10
Referred to in § 257.42
257.46 FUNDING.
1. The budget of an approved gifted and talented children program
for a school district, after subtracting funds received from other
sources for that purpose, shall be funded annually on a basis of
one-fourth or more from the district cost of the school district.
2. The remaining portion of the budget shall be funded by the
thirty-eight dollar increase in allowable growth for the school
budget year beginning July 1, 1999, multiplied by a district's budget
enrollment. The thirty-eight dollar increase for the school budget
year beginning July 1, 1999, shall increase in subsequent years by
each year's state percent of growth. School districts shall annually
report the amount expended for a gifted and talented program to the
department of education. The proportion of a school district's
budget which corresponds to the thirty-eight dollar increase in
allowable growth for the school budget year beginning July 1, 1999,
added to the amount in subsection 1, shall be utilized exclusively
for a school district's gifted and talented program.
3. If any portion of the gifted and talented program budget
remains unexpended at the end of the budget year, the remainder shall
be carried over to the subsequent budget year and added to the gifted
and talented program budget for that year. Section History: Recent Form
89 Acts, ch 135, § 46; 94 Acts, ch 1088, §3; 99 Acts, ch 178, §8,
10; 2000 Acts, ch 1058, §29; 2000 Acts, ch 1151, §1, 2
Referred to in § 257.19, 257.42
257.47 COOPERATION BY AREA EDUCATION AGENCIES.
The area education agencies in which the school districts having
approved gifted and talented children programs are located shall
cooperate with the school district in the identification and
placement of gifted and talented children and may assist school
districts in the establishment of such programs. Section History: Recent Form
89 Acts, ch 135, § 47
Referred to in § 257.42
257.48 ADVISORY COUNCIL.
At the written request of one or more boards of school districts,
in an area education agency, the area education agency board shall
establish one or more gifted and talented children advisory councils
and shall appoint members for four- year staggered terms. The terms
of office of advisory council members shall commence on July 1 of
each year. An advisory council shall consist of seven members
including teachers, parents, school administrators, and other persons
interested in education in the area. Except as otherwise provided in
this section, members shall be eligible electors residing in the
merged area. Members shall serve without compensation but shall be
reimbursed for actual and necessary expenses and mileage incurred in
the performance of their duties from funds available to the area
education agency.
If an area education agency has a weighted enrollment of more than
thirty-five thousand, the board may appoint additional advisory
councils for each thirty-five thousand weighted enrollment or
fraction of thirty-five thousand. If more than one advisory council
is appointed by the board, the board shall divide the merged area
along school district boundary lines for jurisdiction of the advisory
councils, and membership of these advisory councils shall be
appointed from the designated portion of the merged area. Section History: Recent Form
89 Acts, ch 135, § 48
Referred to in § 257.42
257.49 DUTIES OF ADVISORY COUNCIL.
The gifted and talented children advisory council shall:
1. Elect a chairperson and vice chairperson from the membership
of the advisory council.
2. Meet as often as deemed necessary by the advisory council.
3. Advise and assist a local board of directors in the
establishment of gifted and talented children programs, when
requested by the local board.
4. Review program plans and proposed budgets for a gifted and
talented children program, in consultation with a gifted and talented
children consultant employed by the area education agency, when
requested by a local board.
5. When requested by a local board, evaluate the results of a
gifted and talented children program and file a written report
together with recommendations for improvement or change with the
board of directors of the applicable school district, the area
education agency and the department of education. The evaluation
shall be conducted by three or more members of the advisory council.
Section History: Recent Form
89 Acts, ch 135, § 49
Referred to in § 257.42
257.50 FEDERAL ASSISTANCE -- SCHOOL DISTRICT
RESPONSIBILITIES.
The director of the department of education, in accepting and
administering federal funds in accordance with section 256.9,
subsection 7, shall upon receiving federal grant moneys under the
federal 21st Century Community Learning Center Grant, Title IV, Part
B of the federal No Child Left Behind Act of 2001, Pub. L. No.
107-110, designate that a school district be the fiscal agent for an
eligible local grant. Whenever possible, the grant applicant school
district shall collaborate with a community-based organization, a
public or private entity, or a consortium of two or more of such
organizations or entities in establishing a community learning
center. The department shall give priority to applications for
programs serving students determined through research-based methods
to be in the greatest need of eligible services. Notwithstanding the
provisions of this section, if federal rules or regulations relating
to the 21st Century Community Learning Center Grant are adopted that
are inconsistent with the provisions of this section, the department
of education shall comply with the requirements of the federal rules
or regulations. Section History: Recent Form
2002 Acts, ch 1140, §12
257.51 CATEGORICAL STATE APPROPRIATIONS. Repealed
by 2009 Acts, ch 177, § 47.