Iowa § 298A.14 Other funds

Iowa Statutes

§ 298A.14 — Other funds

Iowa § 298A.14

Title VIIEDUCATION, HISTORY, AND CULTURE

Ch. 298ASCHOOL DISTRICT FUND STRUCTURE

This text of Iowa § 298A.14 (Other funds) 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 § 298A.14 (2026).

Text

A school corporation may establish other funds in accordance with generally accepted
accounting principles and may certify other taxes to be levied for the funds as provided by
state law. The status of each fund must be included in the annual report. The treasurer shall
keep a separate account for each fund, and shall not pay an order that fails to state the fund
upon which it is drawn and the specific use to which it is to be applied.

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A school corporation may establish other funds in accordance with generally accepted
accounting principles and may certify other taxes to be levied for the funds as provided by
state law. The status of each fund must be included in the annual report. The treasurer shall
keep a separate account for each fund, and shall not pay an order that fails to state the fund
upon which it is drawn and the specific use to which it is to be applied.