If a district has unusual circumstances, creating an unusual need for additional funds, including but not limited to the circumstances enumerated in this subsection, the committee may grant supplemental aid to the district from any funds appropriated to the department of education for the use of the school budget review committee for the purposes of this subsection. The school budget review committee shall review a school district's unexpended fund balance prior to any decision regarding unusual finance circumstances. Such aid shall be miscellaneous income and shall not be included in district cost. In addition to or as an alternative to granting supplemental aid the committee may establish a modified supplemental amount for the district. The school budget review committee shall review a school district's unspent balance prior to any decision to establish a modified supplemental amount under this subsection.
Iowa Code § 257.31
Referred to in §256.11, 256C.4, 257.6, 257.8, 257.13, 257.16C, 257.30, 257.32, 284.13, 321.34