97 chapters · 1,357 sections in this title.
Iowa Code § 298A.14 Other funds.
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A school corporation may establish other funds in accordance with generally accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law. The status of each fund must be included in the annual report. The treasurer shall keep a se…
Iowa Code § 298A.15 Entrepreneurial education funds.
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1. Funds established — purposes. For the purposes of enhancing student learning by encouraging students to develop and practice entrepreneurial skills at an early age and of fostering a business-ready workforce in this state, a school corporation may establish an entrepreneurial …
Iowa Code § 298A.2 General fund — flexibility account.
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1. All moneys received by a school corporation from taxes and other sources must be accounted for in the general fund, except moneys required by law to be accounted for in another fund. 2. a. A flexibility account shall be established in the general fund of each school corporatio…
Iowa Code § 298A.3 District management levy fund.
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The district management levy fund is a special revenue fund. A district management levy fund must be established in any school corporation which levies the tax authorized under section 298.4 . 94 Acts, ch 1029, §3