Senate File 251 - Reprinted SENATE FILE 251 BY COMMITTEE ON EDUCATION (SUCCESSOR TO SF 12) (As Amended and Passed by the Senate March 15, 2023 ) 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 SF 251 (3) 90 md/jh/mb

S.F. 251 Section 1. Section 279.45, Code 2023, is amended to read as 1 follows: 2 279.45 Administrative expenditures. 3 The For school districts with a budget enrollment of one 4 thousand or more, the administrative expenditures as a percent 5 of a the school district’s general fund for a base year shall 6 not exceed five percent. Annually, the board of directors 7 of each school district in the state shall certify to the 8 department of education the amounts of the school district’s 9 administrative expenditures and its general fund. For the 10 purposes of this section , “base year” means the same as defined 11 in section 257.2 , and “administrative expenditures” means 12 expenditures for executive administration school district 13 purposes or activities that do not directly relate to student 14 instruction or to the activity of students, but instead support 15 the program delivery and development activities including 16 but not limited to salaries for administrators and office 17 staff, school administration, general administration, and data 18 processing and collection services . The state board shall 19 adopt rules pursuant to chapter 17A for the interpretation and 20 proper administration of this section. 21 Sec. 2. APPLICABILITY. This Act applies July 1, 2024, for 22 school budget years beginning on or after that date. 23 -1- SF 251 (3) 90 md/jh/mb 1/ 1