A bus lease that is a legal lease agreement, where the district obtains buses that it will use itself, can be paid from PPEL. However, it would not be appropriate to deem a portion of a purchased services contract to be the equivalent of a lease agreement. This would be especially inappropriate if the district were deeming a portion of a purchased service contract to be a lease agreement to obtain buses, when that same service provider is actually the one using the buses to transport the district's students. PPEL Fund is one fund that is more restricted than Dillon's Rule in that PPEL Fund can only be used for those expenditures that are expressly stated in Iowa Code 298.3. Districts are disallowed from splitting a public improvement contract for purposes of avoiding bid law. The concept of splitting a public improvement contract would be similar to splitting a purchased services busing contract to expend a portion of the contract from a fund where it would not otherwise have been allowable.