Advisor outlines 'Dillon's rule' limits for districts and explains spending authority
A school finance advisor explained the limitations on school district authority under Dillon's Rule and walked committee members through the concept of spending authority, categoricals and SBRC modified amounts.
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Jan Miller Hook, school finance director for the Iowa Association of School Boards, told the committee that school districts operate under court‑made limits commonly referred to as Dillon's Rule and noted a 2016 legislative change that allows some implied powers not inconsistent with statute.
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