The school board may annually certify a Management Levy. The revenues from the Management Levy may be used to pay the costs of unemployment benefits, costs of liability insurance and agreements, costs of judgments, and costs of certain early retirement benefits. Iowa Code 298.4.
For specific appropriate and inappropriate uses of the district management levy funds and revenue sources, refer to Iowa Administrative Code chapter 281-98 and the chapter 9 of the Iowa Uniform Administrative Procedures Manual.
Management Fund FAQ - Answers questions regarding early retirement, inventory, vandalism, safety equipment and worker compensation, deductibles, equipment insurance, judgments and settlements, levy limits, Affordable Care Act, and pooled insurance programs.