|
 July 2023
|
|
Upcoming Deadlines
|
Due Date
|
What's Due
|
|
July 3
|
Vehicle Information System (VIS) Updates Due
|
|
July 17
|
Foster Care Transportation Claim
|
|
July 17
|
Last Day to Bill for Second Semester Regular and Special Education Tuition
|
|
July 31
|
Quarterly Medicaid Exclusion/Suspension Verification Report
|
|
July 31
|
Medicaid Reenrollment Application Due
|
|
August 1
|
Foster Care Claim Certification Deadline (certification required for acceptance of funds)
|
|
August 1
|
Progress Report Toward Reorganization Due to Department/SBRC
|
|
August 1
|
Special Education Claims Due – Foster Care, District Court Placed, Nonpublic, High Cost
|
|
August 1
|
Juvenile Home Program Claim Due (AEAs only)
|
Staff Contact Information
Department of Education Resources
|
|
|
It is important to maintain at least two portal security officers in each district since a portal security officer cannot give access to himself or herself. To inquire about upcoming fall portal security officer training sessions, email ed.portal@iowa.gov.
The Department sends financial communications to the CFO/Business Manager(s) and Additional Financial Officer contacts from information provided in the School Board Officers application. If your district has a change in personnel, be sure to update the information through the Iowa Education Portal.
The Department's source of information that identifies superintendents for school districts is the School Information Update (SIU) application. If your district has a new superintendent and the SIU application in the portal has not been updated to reflect the change, your superintendent will not receive timely notifications.
Please provide updates as needed anytime throughout the year.
The fiscal year end closeout period is here again. Please submit all FY23 requests for payments by July 31. As in prior years, the Department is required to pay FY23 expenses by the end of August. We need your help to accomplish this important effort. Please review all FY23 grants and contracts, complete any final reports, and prepare requests for payment by July 31. We will be issuing final payments for Title I, Title II, Title IV, nonpublic transportation, Perkins, and Regional Planning Partnership (RPP) within the month, with your help and cooperation.
If you have further questions, please contact Angie James at angela.james2@iowa.gov or 515-281-3646.
Superintendents and business managers who are new to the state or new to the position may find the following resources located on the Department's website (https://educateiowa.gov/) beneficial:
- The Department calendar can be filtered to show all events or categories such as deadlines, Department-sponsored meetings and technical assistance, and SBRC deadlines and hearings.
-
Special Education Finance provides links to topics such as the TIB application directions, appropriate uses of special education funding, school-based Medicaid, and sample contracts for special education services.
-
School Facilities provides information on construction, school safety, disaster recovery, and facilities planning.
-
School Transportation provides links to bus inspection schedules, driver trainings and conferences, open enrollment transportation assistance, nonpublic reimbursement claim, and instructions to and results from prior year’s Annual Transportation Report (ATR).
-
School Finance Resources provides links to the Department of Management (Aid and Levy worksheet), the Uniform Financial Accounting manual, Uniform Administrative Procedures manual, and Iowa Legislature (Iowa Code and Administrative Code lookups).
For more information on a specific topic listed above, inquiries can be directed to the consultant listed on each webpage. If you have further questions on available resources, please contact Kassandra Cline at kassandra.cline@iowa.gov or 515-326-2242.
|
|
|
Question: Is the district required to allow a booster club to print and sell activity passes?
Answer: No. The decision to authorize a booster club to print and sell activity passes is a determination of the local board.
A similar question is answered on page 33 of the Student Activity Handbook of Frequently Asked Questions as provided below.
-
Question: May a district give athletic passes to outside organizations or booster clubs to sell or otherwise use in a fundraiser of that organization or club?
Answer: That is a local determination. The board should evaluate and document the public purpose for which it is potentially forgoing revenue by waiving or discounting admission charges when it otherwise charges admission. The board should also ensure the district is treating students equitably in accordance with Title IX equity requirements if, for example, the benefits or fundraising opportunities are only for gender-specific teams. The board should exercise its authority under Iowa Code section 279.8 and responsibility under Iowa Code section 280.14 to establish policies for its activity program. These policies and related procedures may address fundraisers, including the necessity to establish a public purpose for this type of action.
If no public purpose is established for discounting or giving athletic passes for fundraisers not sponsored by the district, the outside organization or booster club may purchase a block of athletic passes from the district at the same cost as any other community member and then use those purchased passes in some outside fundraiser to generate profit or donations. The district should also consider the potential appearance of impropriety if the district forgoes revenue to donate passes to another entity who then engages in the reselling of the tickets for a profit.
Situation: A school board voted to amend its weapons policy to arm certain staff members. The school board stated the cost of ammunition, weapons and training will come from the General Fund.
Question from the community: Is this an allowable use of the General Fund? Can school districts do that?
Answer: Local school boards have authority to determine whether or not to arm its employees and how to pay for related costs pursuant to multiple sections of Iowa Code. If a local school board determines staff will carry firearms, the firearms and associated materials (e.g., ammunition, holsters) are considered operating supplies or equipment, depending on the cost threshold, and the costs are appropriate to either the General Fund or the Physical Plant & Equipment Levy (PPEL) Fund.
- Iowa Code section 279.8 grants authority to the local school board to make rules for its own government and that of the directors, officers, employees, teachers and pupils, and for the care of the schoolhouse, grounds, and property of the school corporation.
- Iowa Code section 280.14 requires districts to maintain adequate school staffing and to make related policies.
- Iowa Code section 724.4B grants authority for districts to determine eligible personnel to carry firearms on its school grounds, which may include employees.
- Iowa Code section 274.3 allows school boards to operate, control, and supervise the public schools within the boundaries and to exercise any broad and implied power not inconsistent with state statute or administrative rule. Additionally, this section requires the Department to liberally construe any interpretation or limitation of code language.
- Iowa Administrative Code r. 281-98.62 authorizes operating costs to be purchased from the General Fund
- Iowa Administrative Code r. 281-98.64 authorizes equipment to be purchased from the PPEL fund, if the cost is greater than $500.
|
|
|
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 Department’s Uniform Financial Accounting webpage.
June 2023
|
Account Code
|
Description
|
|
Source/Project 3414
Source/Project 4036
|
AEA Crisis Response Training (W350) (Jun23) (AEA only)
AmeriCorps Volunteer Generation Fund – ARP Volunteer Generation Fund Youth Service-Learning Grants (FAL/CFDA 94.021) (Reinstated for ARP June23) (Previously State Fiscal Stabilization Fund – Education State Grants (Instructional Support) (FAL/CFDA 84.394) (Apr09) (Invalid Jan13))
|
|
|
|
Iowa Department of Revenue (IDR)
About mid-August, IDR will post the yearly SAVE estimates on the agency’s website and send an email notification to the SAVE email distribution list.
IDR's Local Government Services Division is maintaining a record of SAVE contact emails for the distribution list. If you have not done so already, contact Barbara Lewison at barbara.lewison@iowa.gov to add your name and email address to the SAVE email distribution list.
July
The July payment districts will receive for SAVE Statewide Sales and Services Tax (Source/Project 3361) is related to June taxes collected. Accordingly, districts should record this receipt as an intergovernmental receivable (Fund 33, Account 141) and include this in the SAVE revenue reported in the FY23 Certified Annual Report (CAR).
- Recording the July SAVE payment as a receivable in FY23
- Debit Account 141, Project 3361
- Credit Project 3361, Source 3361
- Clearing the SAVE receivable when payment is received in FY24
- Debit Account 10X
- Credit Account 141, Project 3361
August
Property tax receipts are not all related to the prior year. Districts need to evaluate which receipts should be accrued to FY23 revenues as taxes receivable versus FY24 revenues. Delinquent property taxes received in August are accrued to FY23. Current mobile home (unless noted as delinquent) and ag land taxes received in August are FY24 revenues.
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.
Local auditors are encouraged to access the “Department Warrants” application within the Iowa Education Portal. Payments for all districts are available to the user from the dropdown list. This application also includes the grant identifying number and the Catalog of Federal Domestic Assistance (CFDA) number.
Reimbursement requests must be collected twice per year (Iowa Code § 285.3). Accounting for the various scenarios that a district could encounter may be referenced in the UFA Journal Entries spreadsheet. All revenues will equal expenditures for this project.
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.
Districts and auditors will continue to work through the GASB 68 entries relating to Iowa Public Employees Retirement System (IPERS). Districts will only include entries in Fund 09 and Proprietary Funds (6X, 7X) on the FY23 CAR. Since pension expenses may be positive or negative after the GASB 68 entries have been made in the enterprise funds, districts will continue to use Object 233, GASB 68 pension expense for GASB 68 entries related to pension expenses. Negative amounts are allowed in this object code.
Fund 09 will report the governmental funds’ share of the net pension liability or net pension asset.
- Recording a net pension liability
- Debit Account 304, amount to be provided for retirement of governmental long-term debt
- Credit Account 593, net pension liability
- Recording a net pension asset
- Debit Account 293, net pension asset
- Credit Account 304, amount to be provided for retirement of governmental long-term debt
The FY23 CAR includes an edit in Fund 09 and a warning in Proprietary Funds related to GASB 68 Net Pension Liability reporting. Refer to the State Auditor’s Office website for information regarding GASB 68.
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.
Districts and auditors will continue to work through GASB 75 entries relating to OPEB based on valuations received from the actuary. Districts will only include entries in Fund 09 and Proprietary Funds on the FY23 CAR.
Since insurance expenses may be positive or negative after GASB 75 entries have been made, districts will use Object 278, GASB 75 insurance expense for entries related to insurance expenses. Negative amounts are allowed in this object code. The various deferred inflows of resources, Accounts 64X, and deferred outflows of resources, Accounts 33X, have been assigned. See the Iowa Chart of Account Coding document for the specific account numbers.
Fund 09 will report the governmental funds’ share of the total OPEB liability. Districts may continue to use Accounts 59X for the net OPEB liability.
- Recording a net OPEB liability
- Debit Account 304, amount to be provided for retirement of governmental long-term debt
- Credit Account 59X, other long-term liabilities
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.
Scholarship Funds are accounted for based on the characteristics of each individual scholarship. Districts may follow the GASB 84 Flowchart (GASB 84, pages 36-38) for each scholarship to help determine how it should be reported and review this with the district’s auditor. Most scholarships will either remain in Fund 81, Scholarship Trust Funds or Fund 19, Non-Fiduciary Scholarship Funds. Following are guidelines:
- If the Scholarship Fund meets the criteria for a trust and the district does not have administrative involvement, scholarships will remain in Fund 81, Fiduciary Scholarship Trust Funds.
- If the Scholarship Fund does not meet the criteria for a trust and the district does not have administrative involvement, and the funds are held for a separate legal entity, scholarships will be accounted for in Fund 99, Custodial Scholarship Funds. Districts will move balances using upward and downward adjustments.
- If the district does have administrative involvement, regardless of whether or not the scholarship meets the criteria for a trust or custodial fund, scholarships will be accounted for in Fund 19, Non-Fiduciary Scholarship Funds. Districts will move balances using upward and downward adjustments.
GASB 84 defines administrative involvement. For purposes of this provision, a government has administrative involvement with the assets if, for example, it (a) monitors compliance with the requirements of the activity that are established by the government or by a resource provider that does not receive the direct benefits of the activity, (b) determines eligible expenditures that are established by the government or by a resource provider that does not receive the direct benefits of the activity, or (c) has the ability to exercise discretion over how assets are allocated. A government has direct financial involvement with the assets if, for example, it provides matching resources for the activities.
GASB 84 (Paragraph 11c (1)) states the criteria for a trust as: the assets are (1) administered through a trust agreement or equivalent arrangement (hereafter jointly referred to as a trust) in which the government itself is not a beneficiary, (2) dedicated to providing benefits to recipients in accordance with the benefit terms, and (3) legally protected from the creditors of the government.
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.
All districts and AEAs should have implemented GASB 87 relating to leases which was effective for reporting periods beginning after June 15, 2021. This Statement established a single model for lease accounting for lessees and lessors based on the principle that leases are financings of the right-to-use an underlying asset and eliminated the classification of leases into operating or capital leases.
Lessees will recognize a lease liability and an intangible right-to-use lease asset which should be amortized over the shorter of useful life or lease term. The lease liability will be reduced by the non-interest expense portion of each lease payment. Lessors will recognize a lease receivable and a deferred inflow of resources. The lease receivable will be reduced by the non-interest revenue portion of each lease payment.
For lessees, the initial lease liability will be recorded in Fund 09, the intangible lease asset will be recorded in Fund 08, and the capital outlay and lease proceeds will be recorded in Fund 3X. To record subsequent lease payments, an interfund transfer will be made from Fund 3X to Fund 40 and the redemption of principal and interest will be recorded in Fund 40 along with the cash outlay. The principal amount of each payment will also be recorded in Fund 09 as a reduction to the lease liability.
For lessors, the initial lease receivable will be recorded in Fund 10 along with a deferred inflow of resources. To record subsequent lease payment receipts, rental and interest revenue will be recorded in Fund 10 along with the cash receipt. The lease receivable and deferred inflow of resources accounts will also be reduced by the principal amount of each payment.
Please refer to the UFA Journal Entries spreadsheet for examples and specific account numbers for journal entries related to GASB 87.
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.
All districts and AEAs should be working on implementing GASB 96 relating to SBITAs which is effective for reporting periods beginning after June 15, 2022. This Statement addresses accounting and financial reporting for SBITAs, a type of information technology (IT) arrangement (e.g., software licensing). The standards for SBITAs are based on the standards established in GASB Statement 87, Leases.
Districts will recognize a right-to-use subscription asset (intangible asset) which should be amortized over the subscription term and a corresponding subscription liability. The subscription liability will be reduced by the non-interest expense portion of each subscription payment.
The initial subscription liability will be recorded in Fund 09, the subscription asset will be recorded in Fund 08, and the subscription asset outlay and subscription agreement proceeds will be recorded in the appropriate fund. To record subsequent subscription payments, an interfund transfer will be made from Fund XX to Fund 40 and the redemption of principal and interest will be recorded in Fund 40 along with the cash outlay. The principal amount of each payment will also be recorded in Fund 09 as a reduction to the subscription liability.
Please refer to the UFA Journal Entries spreadsheet for examples and specific account numbers for journal entries related to GASB 96.
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.
District cost per pupil amounts (maximum tuition rates) for the new school year are posted on the Tuition and Fees page of the Department’s website.
If you have questions, please contact Scott Dryer at scott.dryer@iowa.gov or 515-402-8700.
|
|
|
Throughout the school year, districts enter students into the Tuition-In Billing (TIB) application. Students who are entered by a serving district into the TIB application will appear on the resident district’s Special Education Supplement (SES) home page. Districts were asked to verify the accuracy of the Tuition-Out portion of the home page between June 15 and June 30. If errors were noted, the resident district should have contacted the serving district to resolve any discrepancy. The overall goal of the TIB application is to ensure the correct district was billed and no students were overlooked and omitted. All students should now be entered and any necessary corrections and adjustments completed. If there are remaining students who are not entered into the TIB application, please do so immediately.
After all students are entered and student information is verified as accurate, upload a final comma delimited text file. Once Screen 9 is determined to be accurate, click the “certify” button on Screen 9. Then print or email the final bills.
The Department will begin processing Foster Care claims, Termination of Rights claims (also called District Court Placed), Nonpublic claims, and High Cost claims after August 1. It is critical that all claims be accurately entered prior to this date.
If you have further questions, please contact Luke Markway at luke.markway@iowa.gov or 515-393-8349.
The Regular Education Foster Care Claim open on July 17, 2023 and is due August 1, 2023. Claims are generated from the fall 2022 and spring 2023 Student Reporting in Iowa (SRI) submissions. The application includes:
- Regular education students who were in foster care (under the responsibility and care of the Department of Human Services) and living in a district only because of the foster care placement.
- Resident students who were in a psychiatric medical institute for children (PMIC) placement or placed in a juvenile psychiatric unit of a hospital and NOT included in the district’s fall 2022 certified enrollment count, regardless of who placed the student in the facility.
The only tasks required from a district are to verify the students and certify. Certification is required only if a district is eligible for a claim. Claims are based on the excess days a district served regular education students in foster care above days funded for regular education foster care students in the fall 2022 certified enrollment count. Calculations are based on the number of school days during the 2022-2023 school year, as reported in the spring 2023 SRI.
If you have questions regarding the application, please contact Scott Dryer at scott.dryer@iowa.gov or 515-402-8700. If you have questions about student enrollment counts, please contact Rachel Kruse at rachel.kruse@iowa.gov or 515-281-4153.
The Juvenile Home application is open to AEAs for completion of the claims and certification by August 1. The application can be found on the Iowa Education Portal. The instructions are posted on the Department website at Budgets, Area Education Agencies. Please remember this claim is for regular education students only. Out-of-state students and students served pursuant to an Individualized Education Program (IEP) would be billed to their district of residence. Also, do not include the average daily membership (ADM) of students for whom the AEA is paid tuition.
If you have further questions, please contact Jina Brincks at jina.brincks@iowa.gov or 515-313-5942.
|
|
|
All current information regarding the Students First Education Savings Account (ESA) program can be found here.
Are you a natural at successfully juggling multiple projects? Do you enjoy working with a diverse group of stakeholders toward a common goal? Are you intrinsically motivated to help others succeed? Have you thought about the impact you could make at the state level? Consider joining our team! We are currently accepting applications for an Executive Officer 3 (Education Savings Accounts) position. Closes 7/20/23.
If you have questions about the position responsibilities or ways this person will make a difference, please reach out to Kassandra Cline at kassandra.cline@iowa.gov or 515-326-2242
|
|
|
During FY23, Iowa’s Local Education Agencies (LEAs) were paid $108,866,905 and, following payback of the state share, retained $74,830,803, up 2.5 percent from FY22. Iowa’s AEAs were paid $711,889 and retained $490,253 for Individuals with Disabilities Education Act (IDEA) Part B services, down 30.9 percent from FY22. Iowa’s Infant Toddler IDEA Part C providers were paid $290,683, retaining $200,118, up 1.95 percent.
In total, Iowa’s IDEA Medicaid programs retained $75,517,349, up 2.2 percent from FY22..
If you have further questions, please contact Jim Donoghue at jim.donoghue@iowa.gov or 515-281-8505.
CARES Act funding included an increase of 6.2 percent in the Federal Medical Assistance Percentage (FMAP) of state Medicaid programs starting January 2020. With the winding down of the Public Health Emergency (PHE), a phase down of the COVID enhanced federal share has occurred. For claims paid July 1, 2023 through June 2024, the federal share (i.e., the amount retained by a district) is 65.63 percent and the state share is 34.37 percent.
If you have further questions or need additional clarification, please contact Jim Donoghue at jim.donoghue@iowa.gov, 515-281-8505, or 515-326-1032.
Each year the Department submits a report summarizing the fiscal year’s reports of Medicaid Exclusion/Suspension Verifications including listing non-compliant providers.
Iowa Medicaid school-based providers must comply with checking two sources each month to capture employee exclusions and reinstatements: the federal list provided on the U.S. Department of Health & Human Services Office of Inspector General (HHS-OIG) website and the state’s list, which is found on the Iowa Medicaid Program Integrity website.
A search of these sources is to occur monthly to confirm individuals whose services are billed to Medicaid are not excluded. Please monitor to see if any exclusions and reinstatements have occurred since the last search. It is required that these checks are documented. A provider must report to the Iowa Medicaid Enterprise (IME) any exclusion information discovered through such searches. It is important that a district does not bill for services provided by an excluded or suspended individual.
ACTION ITEM:
At the end of each quarter, please send the completed three months spreadsheets to the Department's Medicaid consultant, Jim Donoghue.
For questions or assistance with checking the Exclusions database or Suspension list, please contact Jim Donoghue at jim.donoghue@iowa.gov, 515-281-8505, or 515-326-1032.
The April 2023 edition of the School Business Alert included an action item from Iowa Heath and Human Services (Iowa HHS) in the story "Urgent Request from Iowa Health and Human Services Regarding Medicaid and Data Breaches". Iowa HHS is requiring an assurance from each school district that a breach has not occurred. The Department also communicated the action item with attorneys who serve Iowa school districts and AEAs.
Both efforts have had limited results; there are still 181 enrolled LEA or AEA providers who have not provided the required assurance.
ACTION ITEM:
If your agency has not responded, please respond by either:
- Sending an email to Jim Donoghue attesting no data breach has occurred within the last three years.
- Sending an email to Jim Donoghue providing the date of the data breach and whether it was already reported.
If you have any questions, please contact Jim Donoghue at jim.donoghue@iowa.gov, or 515-281-8505 or 515-326-1032.
|
|
|
The fall 2023 school bus inspection schedules will be posted by mid-July to the Bus Inspection Schedules page of the Department’s website. Please help ensure that the inspection date for your district is communicated to the transportation staff and added to the district calendar.
If you have further questions, please contact the inspector for your region as listed below.
Department of Transportation (DOT) physicals for school bus drivers must be performed by a certified medical examiner. The Federal Motor Carrier Safety Administration (FMCSA) requires this for anyone obtaining a DOT physical. The National Registry for Certified Medical Examiners website includes a search engine showing the location of all certified medical examiners within the state of Iowa and across the nation. It offers a number of options to search for medical examiners in your area. School bus drivers in Iowa must present a copy of their Medical Examiner’s Certificate to their employer every year. Also, remember that all school bus driver authorizations must be reviewed, updated, and renewed by August 15. Access to the Driver Authorization System (DAS) is gained through the Iowa Education Portal. Once each driver’s authorization is reviewed and updated, be sure to print off the new authorizations for your drivers to carry with them.
If you have further questions, please contact Max Christensen at max.christensen@iowa.gov or 515-336-3965.
|
|
|
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.
|
|
|
|
|
