The
question has been raised whether districts may use funds generated through the
Physical Plant and Equipment Levy (PPEL) may be used to pay salary and benefit
costs for school employees who work on projects that are or could be allowable
from PPEL.
The answer
is "no." Iowa Code section 298.3 states
in part, "Revenue from the regular and voter-approved physical plant and equipment
levies shall not be expended for school district employees salaries or
travel expenses, supplies, printing costs or media services, or for any other
purpose not expressly authorized in this section." (Emphasis added.) The Iowa Attorney General's office has
recently stated that this limitation precludes use of PPEL revenue to pay
salary and benefit costs for school employees, even if they work on projects
that are or could be allowable from PPEL.
[NOTE: This is different from
SILO revenues because the statute governing school infrastructure local option
sales and services tax does not prohibit use of SILO revenue to pay the salary
and benefits of a school employee whose activities are solely related to the
infrastructure activities outlines in Iowa
Code chapter 423E.]
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