Iowa Code

Iowa Code § 257.7 (2026)

Authorized expenditures

✓ current as of July 2026

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1. Budgets. School districts are subject to chapter 24. The authorized expenditures of a school district during a base year shall not exceed the lesser of the budget for that year\n\nTue Dec 09 22:19:14 2025 Iowa Code 2026, Chapter 257 (45, 1) §257.7, FINANCING SCHOOL PROGRAMS 8\n\ncertified under section 24.17 plus any allowable amendments permitted in this section, or the authorized budget, which is the sum of the combined district cost for that year, the actual miscellaneous income received for that year, and the actual unspent balance from the preceding year.

2. Budget amendments. If actual miscellaneous income for a budget year exceeds the anticipated miscellaneous income in the certified budget for that year, or if an unspent balance has not been previously certified, a school district may amend its certified budget. 89 Acts, ch 135, §7; 90 Acts, ch 1190, §2 Referred to in §298.10, 298A.12 \n

Notes of Decisions

Cited in 2 cases, 2007–2007 · leading case: Iowa Ass'n of Sch. Boards v. Iowa Dep't of Educ., 739 N.W.2d 303 (Iowa 2007).

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Iowa Ass'n of Sch. Boards v. Iowa Dep't of Educ., 739 N.W.2d 303 (Iowa 2007). “§ 257.7. In addition, the authorized tax rates and levies computed on the basis of the certified budget are final for the ensuing fiscal year*.”

Iowa Ass'n Of Sch. Boards Vs. Iowa Dep't Of Educ. & The Iowa Auditor Of State (Iowa 2007). “§ 257.7. In addition, the authorized tax rates and levies computed on the basis of the certified budget are final for the ensuing fiscal year.”

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