Iowa Code
Iowa Code § 273.13 (2026)
Administrative expenditures
✓ current as of July 2026
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The administrative expenditures as a percent of an area education agency’s general fund for a base year shall not exceed five percent. Annually, the board of directors shall certify to the department of education the amounts of the area education agency’s expenditures and its general fund. For the purposes of this section, “base year” means the same as defined in section 257.2, and “administrative expenditures” means expenditures for executive administration. 86 Acts, ch 1226, §19; 88 Acts, ch 1158, §55; 89 Acts, ch 135, §62; 2013 Acts, ch 88, §12
\nNotes of Decisions
Cited in 6
cases, 1955–1971 · leading case: State v. Elmore, 70 N.W.2d 166 (Iowa 1955).
State v. Elmore, 70 N.W.2d 166 (Iowa 1955). “Section 273.13, paragraph 5, Code, 1950, provides the board shall “Purchase and provide such general school supplies, school board supplies, and other materials as are necessary to the conduct of its office.”
State Ex Rel. LeBuhn v. White, 133 N.W.2d 903 (Iowa 1965). “Section 273.13, par. 3, makes it a specific duty of the county board to approve the curriculum of the county school system in conformity with the course of study prescribed by the State Department of Public Instruction; Section 273.”
Allerton-Clio-Lineville Cmty. Sch. Dist. v. Cnty. Bd. of Educ., 140 N.W.2d 722 (Iowa 1966). “” Then section 273.13(12) says the county board of education shall: “With the assistance of the county superintendent and the co-operation of the boards of the districts within the county, plan and supervise the orderly reorganization of districts, by union, merger or…”
Claussen v. Perry, 79 N.W.2d 778 (Iowa 1956). “This provides for a county board of education consisting of five members, which board now appoints the county superintendent and under section 273.13(12), Code of 1954, “With the assistance of the county superintendent and the co-operation of the boards of the districts within…”
Langel v. Bd. of Supervisors of Carroll Cnty., 186 N.W.2d 608 (Iowa 1971). “In 1966 the legislature changed section 273.13(10) which empowers the Board of Supervisors to levy a tax on the affected property.”
Burd v. Bd. of Educ., 167 N.W.2d 174 (Iowa 1969). “A search of the record fails to disclose any attempt on the part of defendants to show the self-evident delay was unavoidable, or necessary. An effort is made by the board to escape responsibility by casting all fault upon its superintendent.”
— Iowa Code § 273.13(10) — 1 case
Langel v. Bd. of Supervisors of Carroll Cnty., 186 N.W.2d 608 (Iowa 1971). “In 1966 the legislature changed section 273.13(10) which empowers the Board of Supervisors to levy a tax on the affected property.”
— Iowa Code § 273.13(12) — 2 cases
Allerton-Clio-Lineville Cmty. Sch. Dist. v. Cnty. Bd. of Educ., 140 N.W.2d 722 (Iowa 1966). “” Then section 273.13(12) says the county board of education shall: “With the assistance of the county superintendent and the co-operation of the boards of the districts within the county, plan and supervise the orderly reorganization of districts, by union, merger or…”
Claussen v. Perry, 79 N.W.2d 778 (Iowa 1956). “This provides for a county board of education consisting of five members, which board now appoints the county superintendent and under section 273.13(12), Code of 1954, “With the assistance of the county superintendent and the co-operation of the boards of the districts within…”
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