A bill for an act relating to school district general fund flexibility accounts by expanding eligible funding sources and modifying expenditure approval requirements.

SF 2144 allows Iowa school districts to transfer unspent teacher salary supplement funds (calculated under section 257.10(9)) into their general fund flexibility accounts after July 1, 2026, if all original funding requirements are met. This expands the list of eligible funding sources for flexibility accounts beyond current options. The bill removes the requirement for school boards to hold public hearings before approving expenditures from these accounts, though it retains board resolution approval and reporting requirements to the Department of Education. The policy directly affects Iowa public school districts managing their general fund flexibility accounts.