IA SF2144

Adds teacher salary supplement funds (under Code section 257.10(9)) to the list of eligible funding sources that school districts may transfer into their general fund flexibility accounts

Allows school districts to transfer unexpended and unobligated teacher salary supplement funds at the end of any fiscal year beginning on or after July 1, 2026, into their flexibility accounts, provided all statutory requirements for those funds have been met

Removes the requirement that school boards hold a public hearing and publish notice before approving expenditures from a general fund flexibility account

Retains the requirement that expenditures from flexibility accounts be approved by board resolution and included in the certified budget under Chapter 24

Maintains reporting requirements, including providing copies of resolutions to the Department of Education and making them available for audits under Chapter 11