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Funds for Local School Districts
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School Nutrition Fund |
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(Iowa Code, Chap. 298A.11; 83A) |
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The main fund used in the Enterprise Fund is the School Nutrition Fund. The School Nutrition Fund receives its revenue sources from state and federal funds and fees charged to students for meals. Federal funds may also be received as commodities in lieu of actual dollars. The guidelines for federal funding for the free and reduced lunch program required must be upheld for the School Nutrition Program.
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Child Day Care Fund |
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(Iowa Code, Chap. 279.40:298.12) |
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Many school districts within the state have a day care as part of their district-run program. Funding for the Child Day Care is primarily from tuition and gifts and may be subsidized by the local school district. These funds may be used for the purpose of providing a day care or preschool for the children within the school district.
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Miscellaneous Fund |
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In the Enterprise Fund area some school districts receive major gifts in the form of farms or other property. If they generate interest or rental payments from those properties, the money would go into a Miscellaneous Enterprise Fund. The expenditures from these revenues would be required to follow the purpose as outlined in those giving the gift or as designated by the board of education. |
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