A. A school district governing board may establish district services programs to provide goods or services, excluding services provided pursuant to section 15-213, to district schools or departments or other school districts and may charge users on a cost reimbursement basis. Revenues from the operation of a district services program shall be transmitted to the county treasurer for deposit in a district services fund. The governing board may employ personnel, purchase supplies and equipment and incur other necessary expenses related to the operation of a district services program. Examples of district services programs include printing and duplicating, data processing and motor pool services.

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B. A district services fund shall be accounted for as prescribed in the uniform system of financial records pursuant to chapter 2, article 4 of this title. A school district governing board may advance monies from the maintenance and operation fund into the district services fund to cover start-up costs. Monies in the district services fund are not subject to reversion at the end of the fiscal year. The governing board may direct the county treasurer to establish a separate fund pursuant to this section for each district services program.

C. A school or department may choose not to purchase services from a district services program if the school or department determines that it is more advantageous for the school or department to procure the services from another source.

D. The provisions of this section shall not be utilized to replace services provided to a school district by a private enterprise as defined in section 41-2751.