257.36 Special education support services balances.
1. Notwithstanding chapters 256B and 273 and sections of this chapter relating to the moneys available to area education agencies for special education support services, for each school year, the department of education may direct the department of management to deduct amounts from the portions of school district budgets that fund special education support services in an area education agency. The total amount deducted in an area shall be based upon excess special education support services unreserved and undesignated fund balances in that area education agency for a school year as determined by the department of education. The department of management shall determine the amount deducted from each school district in an area education agency on a proportional basis. The department of management shall determine from the amounts deducted from the portions of school district budgets that fund area education agency special education support services the amount that would have been local property taxes and the amount that would have been state aid and for the next following budget year shall increase the district’s total state school aid available under this chapter for area education agency special education support services and reduce the district’s property tax levy for area education agency special education support services by the amount necessary for the property tax portion of the deductions made under this section during the budget year.
2. The amount deducted from a school district’s budget shall not affect the calculation of the state cost per pupil or its district cost per pupil in that school year or a subsequent year.
89 Acts, ch 135, §36; 2018 Acts, ch 1041, §127
Referred to in §257.5, 257.8
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.