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2021 Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE
Section 298A.14 - Other funds.
Universal Citation: IA Code § 298A.14 (2021)
298A.14 Other funds.
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 separate account for each fund, and shall not pay an order that fails to state the fund upon which it is drawn and the specific use to which it is to be applied.
94 Acts, ch 1029, §14
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