October 2022
Accounting for the 2022 Teacher & Paraeducator Registered Apprenticeship Program (TPRAP)
The 2022 Teacher & Paraeducator Registered Apprenticeship Program (TPRAP, Source/Project 4047) is a federal grant that provides additional opportunities for current high school students and adult paraeducators to earn credentials all while learning and working in the classroom. Nineteen awarded districts will be working alongside partnering districts.
If a district is an awardee with one or more partnering districts, that district is considered a sponsoring district and will act as the fiscal agent. A fiscal agent handles funds on behalf of the partnering districts; special accounts should be set up for the partnering districts’ funds. Accounting for the funds cannot be done through a governmental fund of the fiscal agent, such as its general fund. It must be done through a fiduciary fund (custodial fund). Generally Accepted Accounting Principles (GAAP) defines the purpose of a custodial fund as one used to account for resources where a fiduciary relationship exists with other governments, private organizations, or individuals.
Recommended Process and Account Coding for TPRAP Funds – Fiscal Agent
Fiscal agent accounts for its own revenue and expenditures in the General Fund.
Record only the district’s share of the reimbursement from the Iowa Workforce Development in the General Fund as Project 4047, Source 4047.
Record only the district’s expenditures in the General Fund as Project 4047, with Function and Object based on the type of expenditure.
Fiscal agent accounts for the partnering districts’ revenues and expenditures in a Custodial Fund (9X).
Establish a Custodial Fund (9x) to account for the partnering districts’ activity. Custodial Funds include balance sheet accounts, additions (revenues) and deductions (expenditures), which are uploaded to the LEA or AEA Certified Annual Report (CAR). Balance sheet accounts include, but are not limited to, cash (9X-XXXX-XXX-XXX-10X), intergovernmental accounts receivable (9X-XXXX-XXX-XXXX-141), interfund accounts receivables (9X-XXXX-XXX-XXXX-132), intergovernmental payables (9X-XXXX-XXX-XXXX-41X), interfund accounts payable (9X-XXXX-XXX-XXXX-402), accounts payable (9X-XXXX-XXX-XXXX-421) and restricted net position (9X-XXXX-XXX-XXXX-770).
Record the partnering districts’ share of the reimbursement from the Iowa Workforce Development in the Custodial Fund (9X) as Project 4047, Source 4047.
Record reimbursements (expenditures) to the partnering districts in the Custodial Fund (9X) as Project 4047, with Function and Object based on the type of expenditure.
Use the Facility code (district number) to account for each partnering district. Doing so is recommended to provide an easier way to reconcile with the partnering districts.
*Object codes 565 tuition to community colleges, 566 tuition to colleges/universities, and 641 textbooks must be used with Function 2213 and Project 4047.
Recommended Process and Account Coding for TPRAP Funds – Partnering District
A partnering district accounts for expenditures and any reimbursement for these expenditures in the General Fund.
Record reimbursement received from the fiscal agent in the General Fund as Project 4047, Source 4047 (e.g., 10-XXXX-XXX-4047-4047).
Record expenditures in the General Fund as Project 4047, with the appropriate Facility, Function, and Object.
*Object codes 565 tuition to community colleges, 566 tuition to colleges/universities, and 641 textbooks must be used with Function 2213 and Project 4047.
If you have further questions, please contact Kathy Bowers at kathy.bowers@iowa.gov or 515-210-9674, Jina Brincks at jina.brincks@iowa.gov or 515-313-5942, or Song Luong at song.luong1@iowa.gov or 515-205-0259.
September 2022 Chart of Accounts Update
The Iowa Chart of Account Coding, found on the Uniform Financial Accounting page of the Department website, is regularly updated to reflect changes necessary to meet fiscal reporting needs. The most recent update is provided below.
September 2022
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Object 836
Object 278
Project 2212
Account 611
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Interest on long-term debt (Fund 73) (Sept22)
GASB 75 insurance expense (may be positive or negative)
(Funds 01, 02, Proprietary only) (Sept22)
Harrison County CHI Health grant
Investment in governmental pension assets related to GASB 68
(Used only in Fund 08) (Sept22)
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If you have further questions, please contact Kathy Bowers at kathy.bowers@iowa.gov or 515-210-9674, Jina Brincks at jina.brincks@iowa.gov or 515-313-5942, or Song Luong at song.luong1@iowa.gov or 515-205-0259.
Nutrition Programs and Indirect Costs
Nutrition Programs and Indirect Costs - Calculation and Coding has been updated to provide more extensive examples of Nutrition Programs indirect cost calculation.
If you have further questions, please contact Kathy Bowers at kathy.bowers@iowa.gov or 515-210-9674, Jina Brincks at jina.brincks@iowa.gov or 515-313-5942, or Song Luong at song.luong1@iowa.gov or 515-205-0259.
Additional Funding Added To EPA Clean School Bus Rebate Program
The United States Environmental Protection Agency (EPA) has announced they will nearly double the amount of the rebates available for the Clean School Bus Rebate Program, which closed in August. The original amount was $500 million, with the new amount set at $965 million. This additional funding will significantly increase the number of recipients in the rebate program. The EPA plans to announce the rebate winners later in October. This is the eleventh year of this rebate program to fund cleaner school buses offered under the Diesel Emission Reduction Act (DERA). To learn more about the rebate program and selection process, visit the Clean School Bus Rebates website.
LEP Allowable Costs Application - Due November 15
The LEP Allowable Costs application is available on the Ed Portal. Due to the application’s late release, the extended deadline is November 15.
The September 2022 SBA provided information relating to the application request. If you have questions related to the LEP Allowable Costs application, please contact scott.dryer@iowa.gov or 515-402-8700.
Operational Sharing Application - Due October 30
Information in the Operational Sharing application is populated from Fall BEDS Staff. Once the Operational Sharing application is available, the information can be reviewed and certified. Any changes required in the Operational Sharing application must be made in the Fall BEDS Staff application. The deadline to certify Fall BEDS Staff and Operational Sharing is October 30.
The general process for the operational sharing supplemental weighting request is outlined below.
- Fall BEDS Staff must be updated before the Operational Sharing application is reviewed.
- The district or AEA holding the shared employee's contract reports the individual’s full salary and benefits according to the individual’s contract.
- The district or AEA purchasing a portion of the shared individual’s contract reports the purchased service (portion of the salary and benefits). This should be the projected amount to be reported in the local financial system with an Object code of 59X when the contract holder is another district or AEA, or with an Object code of 3XX when the contract holder is some other governmental subdivision.
- A shared individual must be reported by all parties as shared. The sharing information can be added or edited by editing the individual’s assignment that is being shared. “Shared Status” options for operational sharing include the following:
- We hold the employee’s contract and the assignment is in both districts.
- We are the district purchasing services and assignment is in both districts.
- We are sharing with other governmental subdivisions.
- The district must select the district that is also a party to the sharing.
- Use the drop-down arrow to select the sharing partner.
- Click Add.
- Click Save.
- If the contract holder has more than one sharing arrangement for the individual, select the second district that has also purchased a portion of the individual’s contract. Click Add and repeat step 5.
- Click Save to exit the edit pop-up screen.
If sharing errors are found in Fall BEDS Staff, the errors will most likely be on the other district’s Fall BEDS Staff application. If you see errors on shared staff, have the other district check its Fall BEDS Staff information to see if the sharing status and sharing partner have been completed. A common error is to have one district identify an individual and related assignment as shared, but not identify the sharing district. Once the sharing information has been corrected by the other district, click the Check for Errors/Omissions button to clear the error message.
In order to have a curriculum director appear in the Operational Sharing application, the curriculum director must be reported with the Position code of 633, Director/Coordinator/Department Head. Individuals reported with the position code of Content/Curriculum Consultant position will not generate operational sharing supplementary weighting.
For new shared positions with another governmental subdivision other than sharing arrangements with another Iowa public school district or AEA, please send a copy of the signed contract to scott.dryer@iowa.gov. This is needed to verify that the duties performed for the governmental subdivision are an eligible operational function (281 IAC 97.7(11)). Sharing arrangements that were approved in a prior year do not need to be resubmitted unless a significant change in the arrangement has occurred.
Operational function sharing guidance includes all eligible positions and the related supplementary weighting.
For assistance with corrections to Fall BEDS Staff or Operational Sharing application, please contact shelly.neese@iowa.gov or 515-281-3111.
For assistance determining if a sharing agreement is eligible for supplementary weighting, please contact scott.dryer@iowa.gov or 515-402-8700.
School Associations Report - Due November 3
The School Association application is available on the EdPortal and the related due date is November 3.
Iowa Code 279.38A requires boards of school corporations that pay membership dues organizations which directly relate to the functions of the board of directors, to report annually to the local community and the Iowa Department of Education. The board must report the amount paid in annual dues to the organization, any fees paid and revenue or dividend payments received for services the board receives from the organization, and the products or services the school district received inclusive with the membership in the organization.
Districts must report information for four different associations: Iowa Association of School Business Officials (IASBO), Rural School Advocates of Iowa (RSAI), School Administrators of Iowa (SAI), and Urban Education Network (UEN). Effective with FY21 filing, districts are no longer required to provide information regarding the Iowa Association of School Boards (IASB) to the Department as this will be provided to the Department from IASB.
Instructions are posted on the home page of the School Association application. If you have additional questions, please contact scott.dryer@iowa.gov or 515-402-8700.
School Budget Review Committee (SBRC) Application - Due December 1
The SBRC Application is anticipated to open on November 1. The application calculates eligibility for Modified Supplemental Amount (MSA) requests in the following areas:
- Increased Enrollment – for districts showing Fall 2022 actual enrollment (formerly known as row 7) greater than Fall 2021 actual enrollment (Iowa Code § 257.31(5)(a)).
- Open Enrollment Out – students identified as open enrolled out in Fall 2022 who were not included in the district’s Fall 2021 certified enrollment count, minus any increase in enrollment described in item 1 above (Iowa Code § 282.18(9)”e”).
- Limited English Proficient (LEP) Instruction Beyond 5 Years – for resident students included in Fall 2022 certified enrollment who have already received the maximum English language learner (ELL) supplementary weighting and who earn an intermediate or intensive rating on the ELPA and are continuing to receive ELL instructional services (Iowa Code § 257.31(5)’j”).
This application is pre-populated from each district’s certified enrollment and Student Reporting in Iowa (SRI) submission. In order to complete a request:
- Verify the accuracy of the data. The amounts can change during the Certified Enrollment verification period during the last two weeks in October. Therefore, do not certify the SBRC application until you are confident that your district’s certified enrollment information is correct.
- Enter the amount of a request. Click “Save Values.”
- Certify the application.
- The SBRC considers individual action for each request and appreciates local boards doing the same when acting upon the requests during local board meetings, so please do not include requests as part of a consent agenda.
- Each request should be listed as a separate action item considered at the November board meeting. Examples are provided below:
- Increased Enrollment - The district’s administration is authorized to submit a request to the School Budget Review Committee for a modified supplemental amount of $XXX due to an increase of certified enrollment from the prior year. Ayes: ______, Nays: ________The motion _______ by a vote of _____.
- Open Enrollment Out Not on Prior Year’s Headcount - The district’s administration is authorized to submit a request to the School Budget Review Committee for a modified supplemental amount of $XXX for open enrolled out students who were not included in the district’s previous year certified enrollment count. Ayes: ______, Nays: ________The motion _______ by a vote of _____.
- Limited English Proficient (LEP) Instruction Beyond Five Years - The district’s administration is authorized to submit a request to the School Budget Review Committee for a modified supplemental amount of $XXX related to the English language learning program for students who have exceeded five years of weighting that are included on the Fall 2022 certified enrollment headcount.
- On the SBRC Application page, upload the board minutes authorizing the request(s). If board minutes are not available at the time of submission, enter the date the board will take action in November. Then upload the minutes within three business days of that board meeting.
Although the deadline for this application stated in Iowa Code is December 1, your cooperation in completing this request in November will ensure timely presentations at the December 13 SBRC hearing. Prior to the board meeting, check the SBRC Application to see if the maximum request amounts have changed. Please contact scott.dryer@iowa.gov or 515-402-8700 if the application has been certified and the requested amount is no longer correct.
School Board Officers Report - Due December 15
If you have not already done so, be sure to update contact information for your school board officers and other key stakeholders in your district or AEA as soon as those changes are known, and before December 15. The School Board Officers application is available on the EdPortal. This application is used by the Department for email distribution lists and other important communications, so it is important to keep the information up-to-date at all times to help ensure correct routing.
If you have any questions, please contact holli.marolf@iowa.gov or 515-281-5812.
End of Fiscal Year Reporting
Congratulations on completing the Certified Annual Report (CAR), the Special Education Supplement (SES), and the Annual Transportation Report (ATR). We appreciate the districts' cooperation and patience throughout the reporting process.
If you were a first-time user, let us know if the instructions were helpful and what type of information or training you think would be helpful prior to starting the process (be specific) in future years. Your thoughts and ideas for enhancements, training, and future collaboration is appreciated.
Please send your comments to jina.brincks@iowa.gov or 515-313-5942.
Home School Assistance Programs and Fall BEDS Staff
The following reminders are provided in regard to reporting of Home School Assistance Programs (HSAPs) in the 2022 Fall BEDS Staff submission.
Program Code: Fall 2022 Fall BEDS Staff. Individuals funded through HSAP categorical funding are to be identified with program code of 11.
Assignment Code: Districts with a HSAP must report teachers with appropriate assignment codes of either 60034 or 30004. Teachers in a district’s HSAP can only supervise and/or teach students in grades corresponding to the teacher’s license (Iowa Code 299A.2).
- Teachers supervising or teaching students in grades kindergarten through grade 8 are to be reported with the assignment code of 60034.
- Teachers supervising or teaching students in grades 9 through 12 are to be reported with the assignment code of 30004.
If a teacher is licensed to teach grades kindergarten through 12, the teacher is to be reported with two assignments utilizing the assignment codes of 60034 and 30004. In addition, Iowa Administrative Code 281-31.4(2) states, “A practitioner who possesses only a valid Iowa substitute authorization may neither provide direct instruction nor instructional supervision under this rule.”
For questions related to Fall BEDS Staff reporting, please contact shelly.neese@iowa.gov or 515-281-3111.
For questions related to the home school assistance program, please contact buffy.campbell@iowa.gov or 515-954-8651.
Due Date
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What's Due
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November 1
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Last Date for an Election to Reorganize Effective July 1: 1st Tuesday in December (even numbered years), 1st Tuesday After 1st Monday in November (odd numbered years)
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November 3
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School Association Reporting Due
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November 11
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Exhibits Due for the December 13, 2022 SBRC Hearing
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November 15
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LEP Allowable Costs Application (MSA for Excess LEP Costs) Due
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December 1
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SBRC Application for MSA request related to Increased Enrollment Out Not Prior Year Headcount, and Limited English Proficient Beyond Five Years of Weighting for Districts
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December 1
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First Semester Parental Claim Forms for Nonpublic Transportation Reimbursement Due to Districts
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December 13
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SBRC Hearing
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December 15
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School Board Officers Report Due
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Bureau of School Business Operations
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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