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257.14 Budget adjustment.

1. For the budget years commencing July 1, 1991, July 1, 1992, July 1, 1993, July 1, 1994, July 1, 1995, and July 1, 1996, if the department of management determines that the regular program district cost of a school district for a budget year is less than the total of the regular program district cost plus any adjustment added under this section for the base year for that school district, the department of management shall provide a budget adjustment for that district for that budget year that is equal to the difference.

2. For the budget year beginning July 1, 1995, if the department of management determines that the regular program district cost plus the budget adjustment computed under subsection 1 of a school district is less than one hundred one percent of the total of the regular program district cost plus any adjustment added under this section for the base year for that school district, the department of management shall provide an additional budget adjustment for that budget year that is equal to the difference.

3. For the budget year beginning July 1, 1991, for a school district, the department of management shall use as the district's base year regular program district cost the product of the district's regular program district cost per pupil calculated as regular program district cost per pupil would have been calculated for the budget year under section 442.9, Code 1989, multiplied by the district's budget enrollment as budget enrollment would have been calculated under section 442.4, Code 1989, for the budget year, and shall add to that amount the amount added to district cost pursuant to section 442.21, Code 1989.

Section History: Recent form

89 Acts, ch 135, § 14; 90 Acts, ch 1190, § 8; 92 Acts, ch 1230, §6; 93 Acts, ch 179, § 17; 95 Acts, ch 130, §2

Internal References

Referred to in § 257.1, 257.19


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