298A.14 Other funds.
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.
94 Acts, ch 1029, §14
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE
Section 298A.1 - Effective date.
Section 298A.2 - General fund — flexibility account.
Section 298A.3 - District management levy fund.
Section 298A.4 - Physical plant and equipment levy fund.
Section 298A.5 - Schoolhouse tax levy fund.
Section 298A.6 - Public education and recreation levy fund.
Section 298A.7 - Library levy fund.
Section 298A.8 - Student activity fund.
Section 298A.9 - Capital project funds.
Section 298A.10 - Debt service fund.
Section 298A.11 - School nutrition fund.
Section 298A.12 - Child care fund.
Section 298A.13 - Trust, permanent, or custodial funds.