The question has been raised whether districts may use funds generated through the Physical Plant and Equipment Levy (PPEL) may be used to pay salary and benefit costs for school employees who work on projects that are or could be allowable from PPEL.

The answer is "no." Iowa Code section 298.3 states in part, "Revenue from the regular and voter-approved physical plant and equipment levies shall not be expended for school district employees salaries or travel expenses, supplies, printing costs or media services, or for any other purpose not expressly authorized in this section." (Emphasis added.) The Iowa Attorney General's office has recently stated that this limitation precludes use of PPEL revenue to pay salary and benefit costs for school employees, even if they work on projects that are or could be allowable from PPEL. [NOTE: This is different from SILO revenues because the statute governing school infrastructure local option sales and services tax does not prohibit use of SILO revenue to pay the salary and benefits of a school employee whose activities are solely related to the infrastructure activities outlines in Iowa Code chapter 423E.]