Iowa § 257.7 Authorized expenditures

Iowa Statutes

§ 257.7 — Authorized expenditures

Iowa § 257.7

Title VIIEDUCATION, HISTORY, AND CULTURE

Ch. 257FINANCING SCHOOL PROGRAMS

This text of Iowa § 257.7 (Authorized expenditures) 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.

Bluebook

Iowa Code § 257.7 (2026).

Text

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 anticipatedmiscellaneousincomeinthecertifiedbudgetforthatyear,orifanunspentbalance has not been previously certified, a school district may amend its certified budget.

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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
anticipatedmiscellaneousincomeinthecertifiedbudgetforthatyear,orifanunspentbalance
has not been previously certified, a school district may amend its certified budget.