The board of a school district may establish a four-year old program and, provided the program is approved by the department of health and human services in accordance with section 50-11.1-21, may support that program with:

1.    Local tax revenues, other than those necessary to support the district’s kindergarten program and the provision of elementary and high school educational services; 2.    State moneys specifically appropriated for the program; 3.    Federal funds specifically appropriated or approved for the program; and

4.    Gifts, grants, and donations specifically given for the program.