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Everything Kris Wood — who oversees a $56 million annual budget at North Polk Community School District — does is “for the kids.”

School business officials like Wood manage Iowa’s schools finances, creating budgets that support student learning programs and ensuring teachers and staff are paid, all while ensuring compliance with state and federal regulations.

As enrollment into Iowa schools fluctuates , school business officials also are planning for the long-term sustainability of a school district.

Enrollment drives schools’ budgets. Iowa schools are funded by per pupil state aid — the amount of money allocated to school districts that’s used to pay staff salaries and benefits and fund e

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