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SBRC Hearing Schedule and Critical Filing Dates

FY 2024-2025

Hearing DateRequests Due (Received)Exhibits Due (Received)
Oct. 15, 2024Sept. 13, 2024Sept. 13, 2024
Jan. 8, 2025Nov. 15, 2024Nov. 15, 2024
Jan. 28, 2025Special HearingSpecial Hearing
March 11, 2025Feb. 7, 2025Feb. 7, 2025

School districts may request to have a hearing before the School Budget Review Committee (SBRC) to request modified supplemental amount for General Fund purposes or to request to use the unexpended General Fund balance to complete construction that was voted by the district patrons. The district will request a hearing using an online form. Click on the link below to access the form.

SBRC Hearing Request (Online Application)

Summary of SBRC Hearing Decisions

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Cash Reserve Levy

Iowa Code 298.10 sets the limit for cash reserve levies. The cash reserve levy for a budget year shall not exceed twenty percent (20%) of the General Fund expenditures for the year previous to the base year minus the unexpended fund balance in the General Fund for the year previous to the base year. The unexpended fund balance, for purposes of calculating the cash reserve levy limit, is the sum of the assigned and unassigned fund balances in the General Fund.

Information on the cash reserve levies in each school district can be found on the Department of Management's website, in the spreadsheet entitled "Aid and Levy, Tax, and Program Summary".

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