1. 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.
2. The remaining portion of the budget shall be funded by the thirty-eight dollar increase in allowable growth for the school budget year beginning July 1, 1999, increased by the growth of the regular program district cost each year. School districts shall annually report the amount expended for a gifted and talented program to the department of education. The proportion of a school district's budget which corresponds to the thirty-eight dollar increase in allowable growth for the school budget year beginning July 1, 1999, added to the amount in subsection 1, shall be utilized exclusively for a school district's talented and gifted program*.
3. If any portion of the gifted and talented program budget remains unexpended at the end of the budget year, the remainder 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; 99 Acts, ch 178, §8, 10
Referred to in § 257.19, 257.42
*"Gifted and talented program" probably intended; corrective legislation is pending
1999 amendment applies to computation of school aid for school budget years beginning on or after July 1, 1999; 99 Acts, ch 178, §10
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