A bill for an act relating to school district general fund flexibility accounts by expanding eligible funding sources and modifying expenditure approval requirements.

Summary

The bill adds teacher‑salary‑supplement funds to the list of monies that can be moved into a district’s general‑fund flexibility account after the fiscal year ending July 1, 2026, if the money is still unspent. It also changes how districts can spend those funds, requiring a board resolution, a public hearing with notice, and certification that source requirements are met. The changes affect all Iowa school districts that receive such supplement funds.

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