§ 298A.2 — General fund — flexibility account

Iowa § 298A.2

• Jurisdiction: Iowa
• Title VII: EDUCATION, HISTORY, AND CULTURE
• Ch. 298A: SCHOOL DISTRICT FUND STRUCTURE

Text

1. All moneys received by a school corporation from taxes and other sources must be
accounted for in the general fund, except moneys required by law to be accounted for in
another fund.
2. a. A flexibility account shall be established in the general fund of each school
corporation if the school corporation has authorized the transfer of all or a portion of
the unexpended and unobligated funds from any of the following sources following a
determination that the statutory requirements for such funds are met:
(1) An approved local program under the statewide preschool program for four-year-old
children under chapter 256C.
(2) Professional development funds received under section 257.10, subsection 10.
(3) The home school assistance program under section 299A.12.
(4) Teacher leadership supplement funds received under section 257.10, subsection 12.
b. In addition to the transfers to the flexibility account authorized by law, a school district
may transfer to the flexibility account all or a portion of any unexpended and unobligated
moneys in any other school district fund or school district general fund account if the
program, purpose, or requirements for the expenditure of such moneys have been repealed
or are no longer in effect.
c. Moneys deposited in the flexibility account may be used by the school district during a
budget year beginning in or after the calendar year in which the moneys were transferred to
the flexibility account for any of the following:
(1) Start-up costs for an approved local program under the statewide preschool program
for four-year-old children under chapter 256C.
(2) Professional development requirements under chapter 284.
(3) The home school assistance program under section 299A.12.
(4) At-risk pupils programs, alternative programs and alternative school programs, and
returning dropout and dropout prevention programs under section 257.40.
(5) Gifted and talented children programs under section 257.46.
(6) For deposit in the unpaid student meals account to be used for purposes of paying
student meal debt accrued by individual students in accordance with section 283A.11,
subsection 6.
(7) Any school district general fund purpose.
(8) An approved flexible student and school support program under section 256.11,
subsection 8.
d. Expenditures from the flexibility account shall be approved by resolution of the
board of directors of the school corporation and shall be included in the budget certified
§298A.2, SCHOOL DISTRICT FUND STRUCTURE 2
in accordance with chapter 24. Before the board of directors may adopt the resolution
approving expenditures from the flexibility account, the board shall hold a public hearing on
the proposed resolution. The proposed resolution must state the original source and purpose
of the funds, the proposed use of such funds, the amount of the proposed expenditure, and
the fiscal year from which the transfer of such funds to the flexibility account occurred. The
proposed resolution must also include a certification that the statutory requirements for each
original source of the money proposed to be used have been met, have been repealed, or are
no longer in effect. The board shall publish notice of the time and the place of the public
hearing in the same manner as required in section 24.9. The department of education shall
prescribe the form for public hearing notices. A copy of the resolution shall be provided by
the board to the department of education and shall be made available by the board for any
audit performed under chapter 11.
e. (1) When exercising authority to carry out an agency action, as defined in section
17A.2, or to perform an activity or make a decision specified in section 17A.2, subsection
11, paragraphs “a” through “l”, if applicable, related to the provisions of this subsection, the
department of education, the director of the department of education, and the state board
of education shall carry out, perform, or make such agency action, activity, or decision in a
manner that gives deference to decisions of school districts’ boards of directors, promotes
flexibility for school districts, and minimizes intrusions into school district operations and
decision making by boards of directors.
(2) (a) In addition to subparagraph (1), the department of education, the director of the
department of education, and the state board of education shall not issue guidance related
to the provisions of this subsection, that is inconsistent with any statute, rule, or other legal
authority or that imposes any legally binding obligations or duties upon any person unless
such legally binding obligations or duties are required or reasonably implied by any statute,
rule, or other legal authority. Guidance issued in violation of this subparagraph (2) shall not
be deemed to be legally binding.
(b) For the purposes of this subparagraph (2), “guidance” means a document or statement
issued by the department of education, the director of the department of education, or the
state board of education that purports to interpret a law, a rule, or other legal authority and
is designed to provide advice or direction to a person regarding the implementation of or
compliance with the law, the rule, or the other legal authority being interpreted. “Guidance”
does not include any action, activity, or decision governed by subparagraph (1), a document
or statement required by federal law or a court, or a document or statement issued in the
course of a contested case proceeding, an administrative proceeding, or a judicial proceeding
to which the department, the state board, or the director is a party.