An outline is presented of business procedures related to the many facets of educational program operations. Statutes, regulations, practices, attorney general's opinions and reports, and court decisions relative to school business in Iowa are cited. While the report is a review of the procedures for the state of Iowa, a number of procedures are generally applicable to school operations throughout the country. Factors related to local school officials, school elections, school funds, budget and tax levies, records, audits and publications, and state and federal aids are discussed. Procedures are presented for handling school census and pupil accounting, school construction programs, site selection, bond elections, and the overall school insurance program. (FS)