The budget of an approved gifted and talented children program for a school district, after subtracting funds received from other sources for that purpose, shall be funded annually on a basis of one-fourth or more from the district cost of the school district and up to three-fourths by an increase in allowable growth as defined in section 257.8. The approved budget for a gifted and talented children program shall not exceed an amount equal to one and twenty- four-hundredths percent of the district cost per pupil of the district for the base year multiplied by the budget enrollment of the district for the budget year. Annually, the department of management shall establish a modified allowable growth for each such district equal to the difference between the approved budget for the gifted and talented children program for that district and the sum of the amount funded from the district cost of the school district plus funds received from other sources.
If any portion of the gifted and talented program budget remains unexpended at the end of the budget year, the part of the remainder equal to the proportion of the original budget which was funded by an increase in allowable growth, as defined in section 257.8, shall be carried over to the subsequent budget year and added to the gifted and talented program budget for that year.
89 Acts, ch 135, § 46; 94 Acts, ch 1088, §3
Referred to in § 257.19, 257.42
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