15-947. Revenue control limit; district support
level; general budget limit; unrestricted total capital budget
limit; soft capital allocation limit


A. The revenue control limit for a school district is equal to the sum of the base
revenue control limit determined in section 15-944, the amount determined in section
15-910.04 and the transportation revenue control limit determined in section 15-946.


B. The district support level for a school district is equal to the sum of the base
support level determined in section 15-943 and the transportation support level
determined in section 15-945.


C. The general budget limit for each school district, for each fiscal year, is the
sum of the following:


1. The maintenance and operations portion of the revenue control limit for the
budget year.


2. The maintenance and operation portion of the following amounts:


(a) Amounts that are fully funded by revenues other than a levy of taxes upon the
taxable property within the school district, as listed below:


(i) Amounts budgeted as the budget balance carryforward as provided in section
15-943.01.


(ii) Tuition revenues for attendance of nonresident pupils.


(iii) State assistance as provided in section 15-976.


(iv) Special education revenues as provided in section 15-825, subsection D and
section 15-1204.


(v) Title VIII of the elementary and secondary education act of 1965 assistance
determined for children with disabilities, children with specific learning disabilities,
children residing on Indian lands and children residing within the boundaries of an
accommodation school that is located on a military reservation and that is classified as
a heavily impacted local educational agency pursuant to 20 United States Code section
7703 as provided in section 15-905, subsections K and O.


(vi) Title VIII of the elementary and secondary education act of 1965
administrative costs as provided in section 15-905, subsection P.


(vii) State assistance for excess tuition as provided in section 15-825.01.


(viii) Amounts received from the state board of education pursuant to section
15-973.01.


(ix) Transportation revenues for attendance of nonresident pupils.


(b) Amounts approved pursuant to an override election as provided in section 15-481
for the applicable fiscal year.


(c) Expenditures for excess utility costs as provided in section 15-910.


(d) Amounts authorized by the county school superintendent pursuant to section
15-974, subsection B.


(e) Expenditures for complying with a court order of desegregation as provided in
section 15-910.


(f) Expenditures for the bond issues portion of the cost of tuition as provided in
section 15-910.


(g) Interest on registered warrants or tax anticipation notes as provided in
section 15-910.


(h) Amounts budgeted for a jointly owned and operated career and technical
education and vocational education center as provided in section 15-910.01.


3. The maintenance and operations portion of the capital outlay revenue limit for
the budget year.


4. Any other budget item that is budgeted in the maintenance and operation section
of the budget and that is specifically exempt from the revenue control limit or the
capital outlay revenue limit.


D. The unrestricted capital budget limit, for each school district for each fiscal
year, is the sum of the following:


1. The federal impact adjustment as determined in section 15-964 for the budget
year.


2. Any other budget item that is budgeted in the capital outlay section of the
budget and that is specifically exempt from the capital outlay revenue limit.


3. The unrestricted capital portion of the amounts contained in subsection C of
this section.


4. The unexpended budget balance in the unrestricted capital outlay fund from the
previous fiscal year.


5. The net interest earned in the unrestricted capital outlay fund the previous
fiscal year.


6. The budgeted amount as approved and determined pursuant to section 15-962,
subsection F.


E. The soft capital allocation limit for each school district for each fiscal year
is the sum of the following:


1. The soft capital allocation for the budget year.


2. The unexpended budget balance in the soft capital allocation fund from the
previous fiscal year.


3. The net interest earned in the soft capital allocation fund the previous fiscal
year.