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.
89 Acts, ch 135, §34
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 257 - FINANCING SCHOOL PROGRAMS
Section 257.1 - State school foundation program — state aid.
Section 257.3 - Foundation property tax.
Section 257.4 - Additional property tax.
Section 257.5 - Continuation of supplemental aid.
Section 257.7 - Authorized expenditures.
Section 257.8 - State percent of growth — supplemental state aid.
Section 257.9 - State cost per pupil.
Section 257.10 - District cost per pupil — district cost.
Section 257.11 - Supplementary weighting plan.
Section 257.11A - Supplementary weighting and school reorganization.
Section 257.12 - Adjustment in state foundation aid.
Section 257.13 - On-time funding budget adjustment.
Section 257.14 - Budget adjustment.
Section 257.15 - Property tax adjustment.
Section 257.16 - Appropriations.
Section 257.16A - Property tax equity and relief fund.
Section 257.16B - School district property tax replacement payments.
Section 257.16C - Transportation equity program — fund — appropriation.
Section 257.16D - Foundation base supplement fund.
Section 257.17 - Aid reduction for early school starts.
Section 257.18 - Instructional support program.
Section 257.19 - Instructional support funding.
Section 257.20 - Instructional support state aid appropriation.
Section 257.21 - Computation of instructional support amount.
Section 257.22 - Statutes applicable.
Section 257.23 - Form and time of return.
Section 257.24 - Deposit of instructional support income surtax.
Section 257.25 - Instructional support income surtax certification.
Section 257.26 - Instructional support income surtax distribution.
Section 257.27 - Continuation of instructional support program.
Section 257.28 - Enrichment levy.
Section 257.29 - Educational improvement program.
Section 257.30 - School budget review committee.
Section 257.31 - Duties of the committee.
Section 257.32 - Area education budget review.
Section 257.33 - Prior enrichment approval.
Section 257.34 - Cash reserve information.
Section 257.35 - Area education agency payments.
Section 257.36 - Special education support services balances.
Section 257.37 - Funding media and educational services.
Section 257.37A - Area education agency salary supplement funding.
Section 257.39 - Definitions — potential dropouts and returning dropouts.
Section 257.40 - Approval of requests for modified supplement amounts for adopted program plans.
Section 257.41 - Funding for programs for returning dropouts and dropout prevention.
Section 257.42 - Gifted and talented children.
Section 257.43 - Program plans.
Section 257.44 - Gifted and talented children defined.
Section 257.45 - Submission of program plans.
Section 257.47 - Cooperation by area education agencies.
Section 257.48 - Advisory council.
Section 257.49 - Duties of advisory council.
Section 257.50 - Federal assistance — school district responsibilities.