298A.8 Student activity fund.
1. The student activity fund is a special revenue fund. A student activity fund must be established in any school corporation receiving money from student-related activities such as admissions, activity fees, student dues, student fund-raising events, or other student-related cocurricular or extracurricular activities. Moneys in this fund shall be used to support only the cocurricular program defined in department of education administrative rules.
2. For school budget years beginning on or after July 1, 2016, the board of directors of a school corporation may, by board resolution, transfer from the school corporation’s general fund to the student activity fund an amount necessary to purchase or recondition protective and safety equipment required for any extracurricular interscholastic athletic contest or competition that is sponsored or administered by an organization as defined in section 280.13.
94 Acts, ch 1029, §8; 2017 Acts, ch 153, §16 – 18; 2018 Acts, ch 1112, §13, 16, 17
Referred to in §298A.15
2017 amendment takes effect May 11, 2017, and applies retroactively to July 1, 2016, for school budget years beginning on or after that date; 2017 Acts, ch 153, §17, 18
2018 amendment to subsection 2 applies to school budget years beginning on or after July 1, 2018; 2018 Acts, ch 1112, §17
Subsection 2 amended
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