House File 2316 S-5006 Amend House File 2316, as amended, passed, and reprinted by 1 the House, as follows: 2 1. Page 1, before line 1 by inserting: 3 < Section 1. Section 256C.4, subsection 1, paragraphs b, d, 4 and f, Code 2022, are amended to read as follows: 5 b. (1) A school district approved to participate in the 6 preschool program may authorize expenditures for the district’s 7 preschool programming from any of the revenue sources available 8 to the district from the sources listed in chapter 298A , 9 provided the expenditures are within the uses permitted for the 10 revenue source , including from the school district’s general 11 fund as provided in subparagraph (2), or from the school 12 district’s flexibility account under section 298A.2, subsection 13 2 . In addition, the use of the revenue source for preschool 14 or prekindergarten programming must have been approved prior 15 to any expenditure from the revenue source for the district’s 16 approved local program. 17 (2) For the school budget year beginning July 1, 2023, 18 and succeeding budget years, if fifty percent of a district’s 19 actual enrollment of eligible students in the preschool 20 programming for the budget year, determined under section 21 256C.5, subsection 1, paragraph “c” , is greater than the 22 school district’s preschool budget enrollment for the budget 23 year, the district shall be eligible to receive a preschool 24 on-time funding budget adjustment for the budget year to be 25 funded using revenues from the school district’s general 26 fund. The adjustment shall not exceed an amount equal to the 27 difference between fifty percent of the actual enrollment for 28 the budget year as determined under section 256C.5, subsection 29 1, paragraph “c” , and the preschool budget enrollment for the 30 budget year, multiplied by the regular program state cost 31 per pupil. The board of directors of a school district that 32 wishes to receive a budget adjustment shall adopt a resolution 33 approving the use of funds from the district’s general fund 34 and notify the department of education and the department of 35 -1- HF 2316.3100 (2) 89 md/jh 1/ 2 #1.

management annually, but not earlier than November 1. 1 d. Preschool foundation aid funding shall not be commingled 2 with the other state aid payments made under section 257.16 3 to a school district and shall be accounted for by the local 4 school district separately from the other state aid payments. 5 Preschool foundation aid payments made to school districts are 6 miscellaneous income for purposes of chapter 257 . A school 7 district shall maintain a separate listing within its budget 8 for preschool foundation aid payments received and expenditures 9 made. A school district shall certify to the department of 10 education that preschool foundation aid funding received by 11 the school district was used to supplement, not supplant, 12 moneys otherwise received and used by the school district for 13 preschool programming. 14 f. The receipt of funding by a school district for the 15 purposes of this chapter , the need for additional funding 16 for the purposes of this chapter , or the enrollment count of 17 eligible students under this chapter shall not be considered 18 to be unusual circumstances, create an unusual need for 19 additional funds, or qualify under any other circumstances 20 that may be used by the school budget review committee to 21 grant supplemental aid to or establish a modified supplemental 22 amount for a school district under section 257.31 . However, 23 a school district may approve the use of funds from the 24 school district’s general fund as provided in paragraph “a” , 25 subparagraph (2), if additional funding under this chapter 26 is needed as the result of the enrollment count of eligible 27 students in the district’s program. > 28 2. Title page, line 4, after < to > by inserting < certain 29 funding and > 30 3. By renumbering as necessary. 31 ______________________________ SARAH TRONE GARRIOTT -2- HF 2316.3100 (2) 89 md/jh 2/ 2 #2. #3.