This text of Iowa § 257.2 (Definitions) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
As used in this chapter:
1.“Base year” means the school year ending during the calendar year in which a budget
is certified.
2.“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.
3.“Budget year” means the school year beginning during the calendar year in which a
budget is certified.
4.“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.
5.“Combined state cost per pupil” is a per pupil amount determ
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As used in this chapter:
1. “Base year” means the school year ending during the calendar year in which a budget
is certified.
2. “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.
3. “Budget year” means the school year beginning during the calendar year in which a
budget is certified.
4. “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.
5. “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.
6. “Committee” means the school budget review committee.
7. “Expenditures” means the total amounts paid from the general fund of a school district.
8. “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.
d. Property tax replacement payments received under section 257.16B.
e. Foundation base supplement payments received under section 257.16D.
9. “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.
10. “School district” means a school corporation organized under chapter 274.
11. “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 supplemental state aid.
12. “Supplemental state aid” means the amount by which state cost per pupil and district
cost per pupil will increase from one budget year to the next as the result of the state percent
of growth.
13. “Unexpended fund balance” means a school district’s unreserved and undesignated
fund balances.