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32 subtracting funds received from other sources for that 33 purpose, shall be funded annually on a basis of one- 34 fourth or more from the district cost of the school 35 districtanduptothree-fourthsbyanincreasein36allowablegrowthasdefinedinsection257.8.The37approvedbudgetforagiftedandtalentedchildren38programshallnotexceedanamountequaltooneand39twenty-four-hundredthspercentofthedistrictcost40perpupilofthedistrictforthebaseyearmultiplied41bythebudgetenrollmentofthedistrictforthe42budgetyear.Annually,thedepartmentofmanagement43shallestablishamodifiedallowablegrowthforeach44suchdistrictequaltothedifferencebetweenthe45approvedbudgetforthegiftedandtalentedchildren46programforthatdistrictandthesumoftheamount47fundedfromthedistrictcostoftheschooldistrict48plusfundsreceivedfromothersources.49 2. The remaining portion of the budget shall be 50 funded by the thirty-eight dollar increase in Page 5 1 allowable growth for the school budget year beginning 2 July 1, 1999, increased by the growth of the regular 3 program district cost each year, or by modified 4 allowable growth received from the school budget 5 review committee, pursuant to the applicable 6 provisions of section 257.8. School districts shall 7 annually report the amount expended for a gifted and 8 talented program to the department of education. The 9 proportion of a school district's budget which 10 corresponds to the thirty-eight dollar increase in 11 allowable growth for the school budget year beginning 12 July 1, 1999, if applicable, or the modified allowable 13 growth, added to the amount in subsection 1, shall be 14 utilized exclusively for a school district's talented 15 and gifted program. 16 3. If any portion of the gifted and talented 17 program budget remains unexpended at the end of the 18 budget year,thepartofthe remainderequaltothe19proportionoftheoriginalbudgetwhichwasfundedby20anincreaseinallowablegrowth,asdefinedinsection21257.8,shall be carried over to the subsequent budget 22 year and added to the gifted and talented program 23 budget for that year. 24 Sec. ___. 1989 Iowa Acts, chapter 135, section 25 135, is repealed effective July 1, 1999. Legislative 26 review of the provisions of chapter 257 shall occur 27 every five years, with the first such review to begin 28 no later than July 1, 2004." 29 2. Page 1, by striking lines 29 through 33 and 30 inserting the following:
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