Senate File 455 - ReprintedA Bill ForAn Act 1relating to school district finance by modifying
2provisions relating to the calculation of the regular
3program state cost per pupil and the regular program
4district cost per pupil, and by establishing a supplementary
5weighting plan for certain mandatory school district
6transportation costs and including effective date
7provisions.
8BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2STATE AND DISTRICT COSTS PER PUPIL
3   Section 1.  Section 257.2, subsection 12, Code 2017, is
4amended to read as follows:
   512.  “Supplemental state aid” means the amount by which state
6cost per pupil and district cost per pupil will increase from
7one budget year to the next as the result of the state percent
8of growth
.
9   Sec. 2.  Section 257.8, subsection 5, Code 2017, is amended
10to read as follows:
   115.  Alternate supplemental state aid — definitions.
  
   12a.  For budget years beginning July 1, 2000, and subsequent
13budget years, references to the terms “supplemental state aid”,
14“regular program state cost per pupil”, and “regular program
15district cost per pupil”
shall mean those terms as calculated
16for those school districts that calculated regular program
17supplemental state aid for the school budget year beginning
18July 1, 1999, with the additional thirty-eight dollars
19specified in section 257.8, subsection 4, Code 2013.
   20b.  For the budget year beginning July 1, 2017, and
21subsequent budget years, references to “supplemental state
22aid”
and “regular program state cost per pupil” shall mean
23those terms as calculated including the additional amounts
24for specified budget years under section 257.9, subsection 2,
25paragraphs “b”, “c”, and “d”, and references to “regular program
26district cost per pupil”
shall mean that term as calculated
27including any adjustments made under section 257.10, subsection
282.
29   Sec. 3.  Section 257.9, subsection 2, Code 2017, is amended
30to read as follows:
   312.  Regular program state cost per pupil for 1992-1993 and
32succeeding years.
   33a.  For the budget year beginning July 1, 1992, and
34succeeding budget years beginning before July 1, 2017, the
35regular program state cost per pupil for a budget year is the
-1-1regular program state cost per pupil for the base year plus the
2regular program supplemental state aid for the budget year.
   3b.  For the budget year beginning July 1, 2017, the regular
4program state cost per pupil is the regular program state
5cost per pupil for the base year plus the regular program
6supplemental state aid for the budget year, plus five dollars.
   7c.  For the budget year beginning July 1, 2018, the regular
8program state cost per pupil is the regular program state
9cost per pupil for the base year plus the regular program
10supplemental state aid for the budget year, plus ten dollars.
   11d.  For the budget year beginning July 1, 2019, and
12succeeding budget years beginning before July 1, 2027, the
13regular program state cost per pupil for a budget year is the
14regular program state cost per pupil for the base year plus the
15regular program supplemental state aid for the budget year,
16plus twenty dollars.
   17e.  For the budget year beginning July 1, 2027, and
18succeeding budget years, the regular program state cost per
19pupil for a budget year is the regular program state cost per
20pupil for the base year plus the regular program supplemental
21state aid for the budget year.
22   Sec. 4.  Section 257.10, subsection 2, paragraph b, Code
232017, is amended to read as follows:
   24b.  If the regular program district cost per pupil of a
25school district for the budget year under paragraph “a” exceeds
26one hundred five percent of the regular program state cost
27per pupil for the budget year and the state percent of growth
28for the budget year is greater than two percent, the regular
29program district cost per pupil for the budget year for that
30district shall be reduced to one hundred five percent of the
31regular program state cost per pupil for the budget year.
32However, under such conditions, if the difference between the
33regular program district cost per pupil for the budget year and
34the regular program state cost per pupil for the budget year
35is greater than an amount equal to two percent multiplied by
-2-1the regular program state cost per pupil for the base year, the
2regular program district cost per pupil for the budget year
3shall be reduced by the amount equal to two percent multiplied
4by the regular program state cost per pupil for the base year.
5   Sec. 5.  Section 257.10, subsection 2, Code 2017, is amended
6by adding the following new paragraph:
7   NEW PARAGRAPH.  c.  For the budget year beginning July 1,
82017, and succeeding budget years, if the regular program
9district cost per pupil for the budget year calculated under
10this subsection in any school district is less than the
11regular program state cost per pupil for the budget year, the
12department of management shall increase the regular program
13district cost per pupil of that district to an amount equal to
14the regular program state cost per pupil for the budget year.
15   Sec. 6.  EFFECTIVE UPON ENACTMENT.  This division of this
16Act, being deemed of immediate importance, takes effect upon
17enactment.
18DIVISION II
19SCHOOL DISTRICT SUPPLEMENTARY WEIGHTING
20   Sec. 7.  Section 257.11, Code 2017, is amended by adding the
21following new subsection:
22   NEW SUBSECTION.  7A.  School district transportation costs.
   23a.  In order to provide additional funds for school district
24transportation costs resulting from the transportation of
25resident pupils required by chapter 285 and paid from sources
26other than the district’s physical plant and equipment levy
27fund under section 298A.4 or revenue received from the secure
28an advanced vision for education fund under section 423F.2, a
29supplementary weighting plan for such pupils is adopted.
   30b.  Each school district shall be assigned a supplementary
31weighting amount as follows:
   32(1)  For the budget year beginning July 1, 2017, ten percent
33of the combined weighting amount calculated under paragraph
34“c”, subparagraph (2), for that budget year.
   35(2)  For the budget year beginning July 1, 2018, twenty
-3-1percent of the combined weighting amount calculated under
2paragraph “c”, subparagraph (2), for that budget year.
   3(3)  For the budget year beginning July 1, 2019, thirty
4percent of the combined weighting amount calculated under
5paragraph “c”, subparagraph (2), for that budget year.
   6(4)  For the budget year beginning July 1, 2020, forty
7percent of the combined weighting amount calculated under
8paragraph “c”, subparagraph (2), for that budget year.
   9(5)  For the budget year beginning July 1, 2021, fifty
10percent of the combined weighting amount calculated under
11paragraph “c”, subparagraph (2), for that budget year.
   12(6)  For the budget year beginning July 1, 2022, sixty
13percent of the combined weighting amount calculated under
14paragraph “c”, subparagraph (2), for that budget year.
   15(7)  For the budget year beginning July 1, 2023, seventy
16percent of the combined weighting amount calculated under
17paragraph “c”, subparagraph (2), for that budget year.
   18(8)  For the budget year beginning July 1, 2024, eighty
19percent of the combined weighting amount calculated under
20paragraph “c”, subparagraph (2), for that budget year.
   21(9)  For the budget year beginning July 1, 2025, ninety
22percent of the combined weighting amount calculated under
23paragraph “c”, subparagraph (2), for that budget year.
   24(10)  For the budget year beginning July 1, 2026, and each
25succeeding budget year, one hundred percent of the combined
26weighting amount calculated under paragraph “c”, subparagraph
27(2), for that budget year.
   28c.  (1)  (a)  Transportation cost factor.  For each budget
29year beginning on or after July 1, 2017, the department of
30management shall calculate for each school district all of the
31following:
   32(i)  The sum of the school district’s total transportation
33costs incurred for the transportation of pupils required under
34chapter 285, and paid from sources other than the district’s
35physical plant and equipment levy fund under section 298A.4
-4-1or revenue received from the secure an advanced vision for
2education fund under section 423F.2, for the three years
3immediately preceding the base year.
   4(ii)  The sum of the school district’s regular program
5district cost for the three years immediately preceding the
6base year, excluding amounts attributable to budget adjustments
7received under section 257.14.
   8(iii)  The school district’s budget enrollment multiplied by
9the quotient of the school district’s amount under subparagraph
10subdivision (i) divided by the school district’s amount under
11subparagraph subdivision (ii).
   12(iv)  The school district’s amount under subparagraph
13subdivision (iii) divided by the sum of the amounts calculated
14under subparagraph subdivision (iii) for all school districts.
   15(v)  The amount calculated under subparagraph subdivision
16(iv) multiplied by ninety percent of the sum of all school
17districts’ transportation costs incurred for the transportation
18of pupils required under chapter 285 for the year preceding
19the base year and paid from sources other than the district’s
20physical plant and equipment levy fund under section 298A.4
21or revenue received from the secure an advanced vision for
22education fund under section 423F.2.
   23(vi)  The quotient of the amount calculated under
24subparagraph subdivision (v) divided by the regular program
25state cost per pupil for the budget year.
   26(b)  Budget enrollment factor.  For each budget year
27beginning on or after July 1, 2017, the department of
28management shall calculate for each school district all of the
29following:
   30(i)  The quotient of the school district’s budget enrollment
31divided by the statewide total budget enrollment multiplied by
32five percent of the sum of all school districts’ transportation
33costs incurred for the transportation of pupils required under
34chapter 285 for the year preceding the base year and paid from
35sources other than the district’s physical plant and equipment
-5-1levy fund under section 298A.4 or revenue received from the
2secure an advanced vision for education fund under section
3423F.2.
   4(ii)  The amount calculated under subparagraph subdivision
5(i) divided by the regular program state cost per pupil for the
6budget year.
   7(c)  Route miles factor.  For each budget year beginning
8on or after July 1, 2017, the department of management shall
9calculate for each school district all of the following:
   10(i)  The quotient of the school district’s total route
11miles traveled for the transportation of pupils required under
12chapter 285 for the year preceding the base year divided by the
13school district’s budget enrollment.
   14(ii)  The school district’s amount under subparagraph
15subdivision (i) divided by the sum of the amounts calculated
16under subparagraph subdivision (i) for all school districts.
   17(iii)  The amount calculated under subparagraph subdivision
18(ii) multiplied by five percent of the sum of all school
19districts’ transportation costs incurred for the transportation
20of pupils required under chapter 285 for the year preceding
21the base year and paid from sources other than the district’s
22physical plant and equipment levy fund under section 298A.4
23or revenue received from the secure an advanced vision for
24education fund under section 423F.2.
   25(iv)  The amount calculated under subparagraph subdivision
26(iii) divided by the regular program state cost per pupil for
27the budget year.
   28(2)  The combined weighting amount for each school district
29is the sum of the following:
   30(a)  The amount calculated under subparagraph (1),
31subparagraph division (a), subparagraph subdivision (vi).
   32(b)  The amount calculated under subparagraph (1),
33subparagraph division (b), subparagraph subdivision (ii).
   34(c)  The amount calculated under subparagraph (1),
35subparagraph division (c), subparagraph subdivision (iv).
-6-
   1d.  Funding received by a school district as the result of
2supplementary weighting under this subsection shall not affect
3a school district’s eligibility for transportation assistance
4under section 257.31, subsection 17.
   5e.  Amounts received by a school district as the result
6of supplementary weighting under this subsection shall be
7deposited in the school district’s general fund and may be used
8for any general fund purpose.
   9f.  If a school district established as the result of a
10reorganization under chapter 275 does not have sufficient
11transportation cost data, regular program district cost per
12pupil data, or enrollment data for the calculation of amounts
13required under this subsection, the department of management
14shall use estimated transportation cost data, regular program
15district cost per pupil data, and enrollment data derived from
16data for prior budget years from each district involved in
17the reorganization until such amounts can be calculated using
18actual data for the reorganized school district.
   19g.  For the budget years beginning July 1, 2017, July 1,
202018, and July 1, 2019, and if necessary, any subsequent budget
21years, if insufficient or incomplete transportation cost data
22makes the implementation of this subsection impractical, the
23department of management shall, in consultation with the
24department of education and the legislative services agency,
25establish procedures and modified methodologies for calculating
26supplementary weighting and funding amounts under this
27subsection.
28   Sec. 8.  Section 257.11, subsection 8, Code 2017, is amended
29to read as follows:
   308.  Pupils ineligible.  A Except for transportation weighting
31under subsection 7A, a
pupil eligible for the weighting plan
32provided in section 256B.9 is not eligible for supplementary
33weighting pursuant to this section unless it is determined
34that the course generating the supplemental weighting has no
35relationship to the pupil’s disability. A pupil attending an
-7-1alternative program or an at-risk pupils’ program, including
2alternative high school programs, is not eligible for
3supplementary weighting under subsection 2.
4   Sec. 9.  Section 257.31, subsection 17, paragraphs a and d,
5Code 2017, are amended to read as follows:
   6a.  If a district’s average transportation costs per
7pupil exceed the state average transportation costs per
8pupil determined under paragraph “c” by one hundred fifty
9percent, the committee may grant transportation assistance aid
10to the district using exclusively the funds transferred to
11the committee in accordance with section 321.34, subsection
1222
. Such aid shall be miscellaneous income and shall not be
13included in district cost.
   14d.  Funds transferred to the committee in accordance with
15section 321.34, subsection 22, are appropriated to and may be
16expended for the purposes of the committee, as described in
17this section subsection. However, highest priority shall be
18given to districts that meet the conditions described in this
19subsection. Notwithstanding any other provision of the Code,
20unencumbered or unobligated funds transferred to the committee
21pursuant to section 321.34, subsection 22, remaining on June
2230 of the fiscal year for which the funds were transferred,
23shall not revert but shall be available for expenditure for the
24purposes of this subsection in subsequent fiscal years.
25   Sec. 10.  EFFECTIVE UPON ENACTMENT.  This division of this
26Act, being deemed of immediate importance, takes effect upon
27enactment.
md/jh/sc/jh