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257-34
257.34 CASH RESERVE INFORMATION.
If a school district receives less state school foundation aid
under section 257.1 than is due under that section for a base year
and the school district uses funds from its cash reserve during the
base year to make up for the amount of state aid not paid, the board
of directors of the school district shall include in its general fund
budget document information about the amount of the cash reserve used
to replace state school foundation aid not paid.
Section History: Recent Form
89 Acts, ch 135, § 34