Each district receives from state funds an amount based on the allowable growth percentage of the school foundation formula. This percentage is then applied to the gifted and talented per pupil amount in one year to determine the gifted and talented per pupil amount for the subsequent year. The gifted and talented per pupil amount is then multiplied by the budget enrollment of the district to determine the amount for that budget year. This amount must account for no more than 75% of the district's total gifted and talented program budget. The remaining 25% of the program budget must come from the districts regular program district cost. Iowa Code sections 257.8 and 257.46. It must be spent for gifted and talented only. Any portion unexpended at the end of the fiscal year must be carried forward.