SF 251 (LSB 1294SV (2) 90)

SENATE FILE 251

BY  COMMITTEE ON EDUCATION

(SUCCESSOR TO SF 12)

A BILL FOR

An Act relating to school district administrative expenditures and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 279.45, Code 2023, is amended to read as follows:
   279.45  Administrative expenditures.
   The administrative expenditures as a percent of a school district’s general fund for a base year shall not exceed five percent. Annually, the board of directors shall certify to the department of education the amounts of the school district’s administrative expenditures and its general fund. For the purposes of this section, “base year” means the same as defined in section 257.2, and “administrative expenditures” means expenditures for executive administration school district purposes or activities that do not directly relate to student instruction or to the activity of students, but instead support the program delivery and development activities including but not limited to salaries for administrators and office staff, school administration, general administration, and data processing and collection services.  The state board shall adopt rules pursuant to chapter 17A for the interpretation and proper administration of this section.
    Sec. 2.  APPLICABILITY.  This Act applies July 1, 2024, for school budget years beginning on or after that date.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Code section 279.45 provides that administrative expenditures, defined as expenditures for executive administration, as a percent of a school district’s general fund for a base year shall not exceed 5 percent and directs school boards to certify such amounts to the department of education annually. This bill changes the definition of “administrative expenditures” to mean school district purposes or activities that do not directly relate to student instruction or to the activity of students, but instead support the program delivery and development activities including but not limited to salaries for administrators and office staff, school administration, general administration, and data processing and collection services. The bill requires the state board of education to adopt rules for the interpretation and proper administration of the bill.
    The bill applies July 1, 2024, for school budget years beginning on or after that date.