April 2021
Property Taxes – Types and Coding
The Uniform Financial Accounting page of the Iowa Department of Education’s website includes a document called Property Taxes – Types and Coding. This document provides guidance on how to code the various types of taxes listed on property tax orders received from the counties. The Department of Management provides Commercial and Industrial (C & I) state replacement payments by year. Select the fiscal year, local government type (school), and district name from the dropdown lists in the workbook. C & I replacement payment is received from the counties twice a year with property taxes. District totals for FY21 should approximate column E amounts on the Ia_backfill_lookup_2021 workbook, which also includes approximate amounts by fund.
If you have further coding questions, please contact Janice Evans at janice.evans@iowa.gov or 515-281-4740.
Iowa Chart of Account Coding Updates
The Iowa Chart of Account Coding is regularly updated to reflect changes necessary to meet fiscal reporting needs. The most recent updates are provided below.
April 2021
Source/project 4045 |
American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) (CFDA 84.425U) |
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March 2021
Source/project 3412
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Therapeutic Classroom Incentive Grant Program (IC 256.25)
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Source 5500
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Lease proceeds (expanded to include GASB 87 leases (required FY22 reporting)) (PPEL Fund or Capital Projects Funds only) (name change)
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Medicaid Reminders
Change of District Medicaid Lead
If your district will have a new lead for School-Based Medicaid for 2021-2022, please have them contact Jim Donoghue to arrange an orientation and question and answer call.
If you have further questions, please contact Jim Donoghue at jim.donoghue@iowa.gov or 515-281-8505.
Procedure-to-Procedure Edit for Individual and Group Behavioral Paraprofessional Services on the Same Day
A change made by the Iowa Medicaid Enterprise (IME) in October of 2020 resulted in the denial of payment for certain claims submitted by the district. The change was the result of a quarterly recommendation issued by the Centers for Medicare and Medicaid Services (CMS) as a component of their National Correct Coding Initiative (NCCI). The quarterly update, effective October 1, 2020, identified the codes districts bill for individual behavioral paraprofessional supports and group behavioral paraprofessional supports as mutually exclusive. The procedure-to-procedure edit implemented as a result of this recommendation has caused one claim to deny in situations when two claims, one for individual behavioral paraprofessional support and one for group behavioral paraprofessional support, are billed on the same date of service.
There were requests that the IME waive the edit for claims submitted by local education agencies (LEAs) and reprocess claims denied following the NCCI quarterly update effective date of October 1, 2020. This change would allow for districts to be paid for individual behavioral paraprofessional support services and group behavioral paraprofessional support services provided on the same date of service.
The IME has reviewed this request and determined it is appropriate to waive the edit, as requested, through the end of the June 30, 2021. The decision was to “hopefully mitigate the budgetary distress created by the implementation of this procedure-to-procedure edit mid-year and on top of the unique challenges districts are facing as a result of the COVID-19 pandemic.” The edit will be waived for LEAs effective October 1, 2020, and previously submitted impacted claims will be reprocessed. It has not yet been determined if the waiver will remain in effect past June 30, 2021.
During this period, the IME will be conducting a review of existing school based services and billing practices to ensure they are in alignment with federal guidance. If it is determined that any changes will be made, notification of those changes will be provided to impacted providers at least 30 days prior to implementation. Please wait to submit unfiled or new claims until there is confirmation that the change has been implemented.
If you have further questions, please contact Jim Donoghue at jim.donoghue@iowa.gov or 515-281-8505.
School Budget Review Committee
The School Budget Review Committee (SBRC) met in regular session on Tuesday, March 16, 2021. The SBRC reviewed preliminary district cash reserve levy limits, gifted and talented budget information, the list of districts that received warning letters on financial condition, and updated unspent authorized budget per pupil decile rankings. The Committee directed the Department of Education to distribute transportation aid from the sale of license plates to eligible districts on an equitable basis and authorized one district to make a transfer from the General Fund to the Student Activity Fund due to budgeted costs incurred whose revenue stream had been impacted by the COVID-19 pandemic.
The SBRC granted requests for permission to use special education program funds for administrative costs of special education programs and separately approved modified supplemental amount (MSA) for at-risk, alternative school, and returning dropout and dropout prevention (AR/DOP) programs, including two late-filed requests. The Committee adopted an amendment to Iowa Administrative Code r. 289.6 to be consistent with recently passed legislation (2020 Iowa Acts chapter 1093) which established statutory authority for the SBRC to consider late-filed AR/DOP requests. The Committee also approved requests for MSA relating to hazard abatement for four districts, initial staffing costs for two districts, and new program start-up costs for one district.
The Summary of Action is available on the Department of Education's website.
For further information, please contact SBRC liaison Kassandra Cline at kassandra.cline@iowa.gov or 515-281-4738.
Vehicle Information System Verification
Districts are reminded to check their Vehicle Information System (VIS) and verify specific vehicle information before July 1, 2021. This would include adding all eligible vehicles (those used for transporting students) purchased during the year. Additionally, be sure to leave all eligible vehicle information in the VIS for vehicles that you disposed of during the period July 1, 2020, thru June 30, 2021. Even though you may no longer have those vehicles, if you used them anytime during the school year the Department of Education still needs the information for depreciation purposes. Please be sure all information pertaining to the vehicles in the VIS is accurate and complete.
If you have further questions, please contact Max Christensen at max.christensen@iowa.gov or 515-281-4749.
School Information Update Application
Now is the time to update the School Information Update (SIU) application. Please do so as soon as possible to ensure the Consolidated Accountability and Support Application (CASA) is populated correctly for the 2021-2022 school year.
Districts in a Grade Sharing Arrangement Please review the information regarding grade sharing arrangements for those involved in whole grade sharing or tuition agreements.
Grade sharing information for districts currently in a whole grade sharing or tuition arrangement has been rolled forward into the 2021-2022 school year. Each grade sharing arrangement must be reviewed in order for the orange or red warning flag to disappear. The SIU application does not need to be uncertified to complete the Grade Sharing review process. To review the grade sharing information, select the Grade Sharing link at the top of the SIU homepage and select Grade Sharing.
- Districts entering into a new grade sharing arrangement must click the green Add button and complete the required questions.
- Districts terminating a grade sharing arrangement must click the red Delete button.
- Districts continuing a grade sharing arrangement must click the blue Edit button and review the information from the 2021-2022 school year. Modify as needed, then click the blue Save button.
Grade sharing is defined in Iowa Code section 282.10 as “a substantial portion of the pupils in any grade in two or more school districts (that) share an educational program for all or a substantial portion of a school day under a written agreement pursuant to section 256.13, 280.15, or 282.7, subsection 1 or 3.” Sharing arrangements involving less than half the students in any grade, or arrangements involving nearly all the students but for less than half the school day, should not be recorded in the application.
If you have questions about the Grade Sharing portion of the School Information Update application, please contact Carla Schimelfenig at carla.schimelfenig@iowa.gov or 515-242- 5612.
Districts in a Whole Grade Sharing Arrangement - Supplementary Weighting
Districts in a whole grade sharing arrangement must plan to reorganize on or before July 1, 2024 in order to generate whole grade sharing supplementary weighting. Details of the supplementary weighting can be found in Iowa Administrative Code 281-97.5. Whole grade sharing supplementary weighting requests are submitted through the School Information Update application.
- For Year 1 whole grade sharing supplementary weighting, both districts in a whole grade sharing arrangement must adopt a resolution to study reorganization to take effect on or before July 1, 2024. Prior board resolutions to study reorganization effective July 1, 2019 remain valid, as long as districts continue the current whole grade sharing arrangement. The resolution must be submitted to the Department of Education by October 1 of the year in which Year 1 whole grade sharing supplementary weighting is being requested.
- For Year 2 whole grade sharing supplementary weighting, a district must submit a progress report no later than August 1 preceding October 1 of the year the district intends to request year 2 supplementary weighting. The progress report is completed within the School Information Update application under the Grade Sharing tab. Year 2 requirement is the establishment of a reorganization committee. An upload is available to submit board minutes showing the board’s action establishing the reorganization committee.
- For Year 3 whole grade sharing supplementary weighting, a district must submit a progress report no later than August 1 preceding October 1 of the year the district intends to request year 3 supplementary weighting. The progress report is located within the School Information Update application under the Grade Sharing tab. Year 3 requirement is an AEA-accepted reorganization petition and a date established by the AEA for the reorganization election.
The School Budget Review Committee will then act on requests for year 2 and year 3 whole grade sharing supplementary weighting during the October hearing.
Additional information for completing the whole grade sharing portion in the School Information Update application can be found on the School Information Update page of the Department’s website.
If you have further questions, please contact Carla Schimelfenig at carla.schimelfenig@iowa.gov or 515-242- 5612.
Due Date
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What's Due |
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May 15
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AEA Budget Proposal - Resubmit Unapproved Budget
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May 21
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Exhibit and Request Deadline for June 17 SBRC Hearing
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May 31
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Deadline for District Budget Amendments
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June 15
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Nonpublic Transportation Claim
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June 30 |
Last Day to Pay Postsecondary Enrollment Options (PSEO) Tuition Due to Eligible Postsecondary Institution |
Current and past issues of the School Leader Update. Current and past issues of the School Business Alert.
If you have suggestions for future SBA articles, please submit them to Carolyn Engelhardt at carolyn.engelhardt@iowa.gov.
It is the policy of the Iowa Department of Education not to discriminate on the basis of race, creed, color, sexual orientation, gender identity, national origin, sex, disability, religion, age, political party affiliation, or actual or potential parental, family or marital status in its programs, activities, or employment practices as required by the Iowa Code sections 216.9 and 256.10(2), Titles VI and VII of the Civil Rights Act of 1964 (42 U.S.C. § 2000d and 2000e), the Equal Pay Act of 1973 (29 U.S.C. § 206, et seq.), Title IX (Educational Amendments, 20 U.S.C.§§ 1681 – 1688), Section 504 (Rehabilitation Act of 1973, 29 U.S.C. § 794), and the Americans with Disabilities Act (42 U.S.C. § 12101, et seq.). If you have questions or complaints related to compliance with this policy by the Iowa Department of Education, please contact the legal counsel for the Iowa Department of Education, Grimes State Office Building, 400 E. 14th Street, Des Moines, IA 50319-0146, telephone number: 515-281-5295, or the Director of the Office for Civil Rights, U.S. Department of Education, Citigroup Center, 500 W. Madison Street, Suite 1475, Chicago, IL 60661-4544, telephone number: 312-730-1560, FAX number: 312-730-1576, TDD number: 877-521-2172, email: OCR.Chicago@ed.gov.
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