Senate File 251 - Introduced SENATE FILE 251 BY COMMITTEE ON EDUCATION (SUCCESSOR TO SF 12) A BILL FOR An Act relating to school district administrative expenditures 1 and including applicability provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1294SV (2) 90 md/jh
S.F. 251 Section 1. Section 279.45, Code 2023, is amended to read as 1 follows: 2 279.45 Administrative expenditures. 3 The administrative expenditures as a percent of a school 4 district’s general fund for a base year shall not exceed five 5 percent. Annually, the board of directors shall certify to the 6 department of education the amounts of the school district’s 7 administrative expenditures and its general fund. For the 8 purposes of this section , “base year” means the same as defined 9 in section 257.2 , and “administrative expenditures” means 10 expenditures for executive administration school district 11 purposes or activities that do not directly relate to student 12 instruction or to the activity of students, but instead support 13 the program delivery and development activities including 14 but not limited to salaries for administrators and office 15 staff, school administration, general administration, and data 16 processing and collection services . The state board shall 17 adopt rules pursuant to chapter 17A for the interpretation and 18 proper administration of this section. 19 Sec. 2. APPLICABILITY. This Act applies July 1, 2024, for 20 school budget years beginning on or after that date. 21 EXPLANATION 22 The inclusion of this explanation does not constitute agreement with 23 the explanation’s substance by the members of the general assembly. 24 Code section 279.45 provides that administrative 25 expenditures, defined as expenditures for executive 26 administration, as a percent of a school district’s general 27 fund for a base year shall not exceed 5 percent and directs 28 school boards to certify such amounts to the department 29 of education annually. This bill changes the definition 30 of “administrative expenditures” to mean school district 31 purposes or activities that do not directly relate to student 32 instruction or to the activity of students, but instead support 33 the program delivery and development activities including 34 but not limited to salaries for administrators and office 35 -1- LSB 1294SV (2) 90 md/jh 1/ 2
S.F. 251 staff, school administration, general administration, and data 1 processing and collection services. The bill requires the 2 state board of education to adopt rules for the interpretation 3 and proper administration of the bill. 4 The bill applies July 1, 2024, for school budget years 5 beginning on or after that date. 6 -2- LSB 1294SV (2) 90 md/jh 2/ 2