SF 2290 (LSB 5652SV (4) 83)

SENATE FILE 2290

BY  COMMITTEE ON EDUCATION

(SUCCESSOR TO SF 2010)

A BILL FOR

An Act relating to the use of certain regular physical plant and equipment levy funds and including effective date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 298.3, Code Supplement 2009, is amended by adding the following new subsection:
   NEW SUBSECTION.  1A.  a.  The revenue from the regular physical plant and equipment levy and the portion of any unspent balance in the physical plant and equipment levy fund that is attributable to the regular physical plant and equipment levy as determined pursuant to section 298A.4 may be expended for the following purposes in addition to the purposes described in subsection 1:
   (1)  The purchase, lease-purchase, or lease of computers or computer-related equipment regardless of value per unit, and computer software.
   (2)  The funding of technical support services provided by third-party contractual agreement and technical support training of school district personnel.
   (3)  The cost of the repair of any equipment purchased by the school district under this section.
   b.  This subsection shall not apply to funds received by the school district pursuant to section 423E.4 and authorized to be used for the purposes described in this section.
    Sec. 2.  Section 298A.4, Code 2009, is amended to read as follows:
   298A.4  Physical plant and equipment levy fund.
   1.  The physical plant and equipment levy fund is a special revenue fund. A physical plant and equipment levy fund must be established in any school corporation which levies the tax authorized, whether regular or voter-approved, under section 298.2.
   2.  If applicable, for the school year beginning July 1, 2009, the amount of any unspent balance in the physical plant and equipment levy fund that is expended in any one fiscal year for purposes of section 298.3, subsection 1A, shall not exceed an amount equivalent to the ratio of the regular physical plant and equipment levy funds to the voter-approved physical plant and equipment levy funds collected in that fiscal year.
   3.  If applicable, for school years beginning on or after July 1, 2010, the department of education shall require school districts to establish within the physical plant and equipment levy fund a separate account for those revenues derived from the regular physical plant and equipment levy and a separate account for those revenues derived from a voter-approved physical plant and equipment levy in order to ensure that funds expended for purposes of section 298.3, subsection 1A, shall only be expended from regular physical plant and equipment levy revenues.
    Sec. 3.  EFFECTIVE UPON ENACTMENT.  This Act, being deemed of immediate importance, takes effect upon enactment.
EXPLANATION
   This bill modifies the purposes for which physical plant and equipment levy (PPEL) funds may be used by school districts.
   The bill expands the authorized uses of the funds to include the purchase, lease-purchase, and lease of computers and computer-related equipment; computer software; payment of technical support, including contractual support and in-house technical support training; and the cost of repair of any equipment purchased with PPEL funds. No funds paid to school districts from the school infrastructure funds pursuant to Code chapter 423E may be used for the purposes of the bill.
   For the current fiscal year beginning July 1, 2009, school districts with both the regular PPEL and the voter-approved PPEL may not spend more than an amount equal to the ratio of the regular PPEL funds to the voter-approved PPEL funds. For school years beginning on or after July 1, 2010, the department of education must require districts to establish within their PPEL fund, a separate account for revenues from the regular PPEL to ensure only those funds are spent for the purposes specified in the bill.
   The bill is effective upon enactment.