April 2022
Property Taxes – Types and Coding
The Uniform Financial Accounting webpage 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. District totals for FY22 should approximate column K amounts in the "School Payments" worksheet in the above linked file.
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. Updates are posted each month to this document which can be found on the Uniform Financial Accounting webpage.
April 2022
Source/Project
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Description |
4048 |
American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER III) (Teacher Retention Bonus) (CFDA 84.425U) and Education Stabilization Fund (Elementary and Secondary School Emergency Relief Fund II) (ESSER II Fund) (Teacher Retention Bonus) (CFDA 84.425D) (Description change)
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4039 |
Coronavirus State and Local Fiscal Recovery Fund (CSLFR) (CFDA 21.027) (Reinstated for ARP CSLFR) |
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March 2022
Source/Project
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Description |
3419 |
Iowa Skilled Worker and Job Creation Fund (IC 8.75) (Rural Innovation Grant Program) (FY22 STEM Best HD and Program Enhancement) (HF871) (UNI) (IAC 261-221) (DED)
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4365 |
Stop School Violence (DOJ) (CFDA 16.839) (Corrected CFDA)
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February 2022
Source/Project |
Description |
4013 |
ARP Cobra Subsidy (CFDA TBD) (Previously ARRA COBRA Subsidy) (CFDA 17.151)
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4048 |
American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER III) (Teacher Retention Bonus) (CFDA 84.425U) (Updated April 2022)
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4019 |
Child Care and Development Block Grant (ARP Child Care Stabilization Grants) (DHS) (CFDA 93.575)
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3347 |
Healthy Children and Families (Childhood Obesity 5-2-1-0 Healthy Choices Count) (DPH) (IC 135.27) |
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January 2022
Source/Project |
Description |
4047 |
American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER III) (Teacher Paraeducator Registered Apprenticeship Grant Program) (IWD) (CFDA 84.425U)
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4742 |
Immunization Cooperative Agreements (CFDA 93.268) (Jan22)
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4642 |
Rural Education (REAP) - (Rural and Low-Income School Program) (RLIS) (Title V) (CFDA 84.358) (Feb18) (Name change)
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4334 |
Rural Education (REAP) - (Small Rural School Achievement Program) (SRSA) (Title V Part B) (CFDA 84.358) (Name change)
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If you have further coding questions, please contact Janice Evans at janice.evans@iowa.gov or 515-281-4740.
Medicaid Reminder: Change of District Medicaid Lead
If your district will have a new lead for School-Based Medicaid in 2022-2023, please have them contact Jim Donoghue to arrange an orientation as well as a 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
One year ago, in April 2021, it was announced that Iowa Medicaid Enterprise (IME) had determined it was appropriate to waive a particular edit related to behavior paraprofessional services, specifically that individual behavior paraprofessional services and group behavior paraprofessional supports are mutually exclusive on the same day. This resulted in denials of payment for certain claims submitted by districts. The waiver decision applied to services delivered October 1, 2020 through June 30, 2021 but not to services delivered after June 30, 2021. The April 2021 decision by IME 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.”
In March 2022, IME announced it had chosen to waive the edit for LEAs for service dates from July 1, 2021 through June 30, 2022. Previously submitted and impacted claims will be reprocessed. Please wait to submit unfiled or new claims until there is confirmation that the change has been implemented. It has not yet been determined if the waiver will remain in effect past June 30, 2022.
IME continues to review existing school-based services and billing practices to ensure that they are in alignment with federal guidance. As part of that review, a stakeholder discussion specific to behavior para services was held in May 2021. Then in February 2022, a Listening Session focused on school-based services was held with IME Director Liz Matney that was open to any school-based service stakeholder. A second Listening Session is being planned with more focus on direct providers such as school nurses and special education teachers and paraprofessionals. As the review continues, and 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.
If you have further questions, please contact Jim Donoghue at jim.donoghue@iowa.gov or 515-281-8505.
Vehicle Information System Verification
Districts are reminded to check their Vehicle Information System (VIS) and verify specific vehicle information before July 1, 2022. This would include adding all eligible vehicles (those used for transporting students) purchased during the year. As a reminder, when you get rid of a vehicle, don’t simply just delete it from your fleet. Before deleting it, be sure to go into “Edit." At the bottom of that screen will be a drop down menu for “Vehicle Status." You will have three options for showing that you disposed of the bus or that it is no longer being used. Those options are “Salvaged/Scrapped," “Sold," or “Suspended." Choose the condition that fits your particular situation for the vehicle. By doing so, we then have a time stamp that can be used to calculate any depreciation that your school may be eligible for on that particular vehicle. If you do not follow this step, you will lose any possible depreciation on that vehicle. 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 515-336-3965.
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 2022-2023 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 2022-2023 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 2022-2023 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 SIU application, please contact Scott Dryer at scott.dryer@iowa.gov or 515-402-8700.
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 SIU 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 SIU 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 SIU 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 (SBRC) 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 SIU application can be found on the School Information Update page of the Department’s website.
If you have further questions, please contact Scott Dryer at scott.dryer@iowa.gov or 515-402-8700.
School Budget Review Committee
The SBRC met in regular session on Tuesday, March 15, 2022. The SBRC reviewed preliminary district cash reserve levy limits, a letter submitted as an informational update from one AEA related to special education balances, gifted and talented budget information, updated unspent authorized budget per pupil decile rankings, and a request for an emergency hearing, which was granted. The SBRC directed the Department of Education to distribute transportation aid from the sale of license plates to eligible districts on an equitable basis. The SBRC granted requests for permission to use special education program funds for administrative costs of special education programs and separately approved modified supplemental amounts (MSA) for at-risk, alternative school, and returning dropout and dropout prevention (AR/DOP) programs. The SBRC also approved requests for MSA relating to hazard abatement for two districts and initial staffing costs for two districts.
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 515-326-2242.
Due Date |
What's Due
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May 3 |
School Budget Review Committee Special Hearing |
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May 15 |
AEA Budget Proposal - Resubmit Unapproved Budget |
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May 31 |
Deadline for District Budget Amendments |
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June 15 |
Nonpublic Transportation Claim |
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June 30 |
Last Day to Pay Postsecondary Enrollment Options (PSEO) Tuition Due to Eligible Postsecondary Institutions |
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Division of School Finance and Support Services
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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