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 April 2024
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Inside this issue:
Department of Education Resources
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Upcoming Deadlines
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Due Date
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What's Due
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April 30
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Board Resolutions for the Budget Guarantee Due to DOM
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April 30
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Copy of Ballot Question or Resolution for New Voter-Approved Physical Plant and Equipment Levy (VPPEL) (that is not 100 percent property tax)
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April 30
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Electronic Budget Certification Date
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April 30
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Budget Filed with Control County Auditor
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April 30
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Quarter 3 Claims Due
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April 30
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Quarterly Medicaid Exclusion/Suspension Verification Report
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May 15
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AEA Budget Proposal - Resubmit Unapproved Budget
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May 31
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Deadline for District Budget Amendments
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June 17
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Nonpublic Transportation Claim Due
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June 30
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Last Day to Pay Postsecondary Enrollment Options (PSEO) Tuition Due to Eligible Postsecondary Institutions
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Staff Contact Information
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Are you intrinsically motivated to be a resource for others? Have you thought about the impact you could make at a state level being a resource for peers across the state? Consider joining our team! We are currently accepting applications for an Education Program Consultant - School Finance (Accounting and Reporting) to complete federal fiscal reporting and work collaboratively with Jina and Song to assist districts with the certified enrollment report (CAR) and account coding.
We are currently accepting applications for the Education Program Consultant - School Finance (Accounting and Reporting) position. Closes May 19, 2024.
If you have questions about the position responsibilities or ways this person will make a difference internally and across the state, please reach out to Kassandra Cline at kassandra.cline@iowa.gov or 515-326-2242.
The CAR 2024 COA test records application is available for district and area education agency (AEA) use. Changes and updates to edits and warnings will be ongoing.
- Stages one and two validate the composition of the account code.
- Stages three and four will be available but may change as updates are made.
- Users may get stage four reconciliation messages, as all revenue, receivables, or restricted fund balances may not be entered prior to the end of the fiscal year in the district’s accounting system.
- A district may test an individual account code or an entire file.
- The COA test records application mirrors the CAR upload and reports application.
- Many of the COA test records edits are programmed to check tables for information.
- These tables may not be complete until all data is available.
Districts and AEAs are strongly encouraged to test files early and often for account coding accuracy. Please be sure to update the district’s financial software to the most current version before creating the export file. Districts should not change accounting records to pass edits, as the edit may need to be modified during testing. The COA test records application is available on the Iowa Education Portal. Once logged in, go to EdInfo, then Finance Applications.
If you need access to the CAR 2024 COA test records application, the portal security officer at the district or AEA will be able to grant access. Any other login questions or issues may be directed to ed.portal@iowa.gov.
If you have coding questions, issues with the upload, or edits and/or warning messages, please contact Jina Brincks at jina.brincks@iowa.gov or 515-313-5942 or Song Luong at song.luong1@iowa.gov or 515-205-0259.
A frequently asked questions resource regarding implementation of teacher salary minimums required by HF2612 is being developed. Look for this resource to be available soon!
Student Reporting in Iowa (SRI) codes are being added to SRI for students that are sent from their resident district to another district (tuition out) pursuant to a 28E agreement for a HSAP program, while also dual-enrolling in their resident district for academics and/or activities. Students will be kept actively enrolled by the resident district. Related SRI codes will be available for the 2024-2025 school year.
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Question: During the Spring IASBO DE Update general session, it was mentioned there are increased uses of the Management Fund for costs related to cybersecurity. What are the increased uses?
Answer: Based on the information shared, it appears there was information shared relating to both proposed legislation (HF2032) and a recent notice of intended action by the Iowa State Board of Education for Iowa Administrative Code r. 281 - 98.62(2).
The proposed legislation was not enacted. If helpful, the Department had previously stated (June 2023 School Business Alert) the Management Fund may be used to pay for the cost of a cybersecurity vulnerability scan, which is specified now in the rules notice referenced above. One of the key elements of a cybersecurity insurance review will be confirming that there is a detailed and updated inventory of all IT assets (hardware, software, custom/vendor applications, etc.). A vulnerability scan or inventory is part of obtaining the correct cybersecurity insurance.
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Fiscal year 2023 (FY23) Certified Annual Report (CAR) data is finalized. Thank you for your hard work all year long, including assisting the Department with the CAR review. School districts managed over 10 billion dollars for Iowa’s students across more than 440 revenue funding streams. Your work is important, essential, and appreciated every day. YOU are necessary!
FY23 CAR School District Final Data
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Count
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Category
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449
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Total number of revenue streams received in FY23 by all school districts
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110
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Highest number of revenue streams received in FY23 by a single school district
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School District Totals
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All Funding Streams*
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Unduplicated Funding Streams**
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FY23 Total Revenues
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$10,129,792,136.96
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$9,346,319,895.72
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FY23 Total Expenditures
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$9,931,545,204.11
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$9,148,677,031.54
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*Totals exclude the following:
- Fiduciary Funds (Funds 8X) and Custodial Funds (Funds 9X)
- Interfund and intrafund transfers (Functions 62XX, Sources 52XX, Objects 910 and 95X)
- Upward and downward adjustments (Functions 69XX, Sources 59XX, Object 990)
**Totals exclude the following:
- Internal Service Funds (Funds 7X), Fiduciary Funds (Funds 8X) and Custodial Funds (Funds 9X)
- Interfund and intrafund transfers (Functions 62XX, Sources 52XX, Objects 910 and 95X)
- Upward and downward adjustments (Functions 69XX, Sources 59XX, Object 990)
- Tuition from other government sources, including LEAs and AEAs, within the state (Sources 1321 - 1325)
- Miscellaneous revenues from other LEAs/AEAs (Sources 195X)
- Student transportation purchased from another public LEA/AEA within the state (Object 511)
- Tuition to other LEAs/AEAs within the state (Objects 561, 564, 567, 568)
- Services purchased from another LEA/AEA within the state (Objects 591, 592, 594, 598)
The Uniform Financial Accounting web page of the Department's website includes a document titled 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 Iowa Chart of Account Coding, found on the Department's Uniform Financial Accounting web page, is regularly updated to reflect changes necessary to meet fiscal reporting needs. The most recent update is provided below.
March 2024
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Code
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Description
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Source/Project 3741
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Mental Health and Disability Services Regional Service Fund (HHS MHDS regions) (IC 225C.7A) (Mar24)
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Source/Project 3249
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Child Care Assistance Pilot Program (HHS) (IC 237A.13) (see also 4627 for federal funding) (Used with program 840) (Generally Fund 62) (Previously Children at Home (DHS) (IC225C) (Aug13) (Mar24)
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Source/Project 4627
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Child Care and Development Block Grants (HHS) (Child Care Assistance Pilot Program) (FAL/CFDA 93.575) (see also 3249 for state funding) (Used with program 840) (Mar24)
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Source/Project 4652
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Charter School-Grant for Opening New Charter School (FAL/CFDA 84.282B) (previously Javits Gifted and Talented Students Education) (Mar24)
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Source/Project 4072
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Coronavirus State and Local Fiscal Recovery Fund (CSLFR) – Community Violence Intervention (FAL/CFDA 21.027) (Mar24)
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Source/Project 4074
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Coronavirus State and Local Fiscal Recovery Fund (CSLFR) – Credentials for the Child Care Careers Grant (FAL/CFDA 21.027) (Mar24)
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Source/Project 3419
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Iowa Skilled Worker and Job Creation Fund (IC 8.75) (STEM Best) (Dec20) (Mar22) (Feb23) (Name change Mar24)
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School districts participating in the Local Food for Schools (LFS) subgrant opportunity through the Iowa Department of Agriculture will work with their assigned food hub sponsor for purchasing pre-authorization and payments. Although the dollars do not flow to the districts directly, districts need to record the value of the food received.
- Revenues are coded to Source/Project 4911.
- Expenditures are coded to Object 638, Project 4911.
- Expenditures and revenues must equal at the end of the fiscal year.
If you have further questions, please contact Jina Brincks at jina.brincks@iowa.gov or 515-313-5942 or Song Luong at song.luong1@iowa.gov or 515-205-0259.
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The School Budget Review Committee (SBRC) met in regular session on Tuesday, March 26, 2024. The SBRC reviewed preliminary district cash reserve levy limits, gifted and talented budget information, updated unspent authorized budget per pupil decile rankings, and reviewed suggested changes to Iowa Administrative Code r. chapter 289. The SBRC directed the Department to distribute transportation aid from the sale of license plates to eligible districts on an equitable basis, 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 a Certificate of Need application for one district. Additional action included authorizing requests for MSA relating to hazard abatement for four districts and approving MSA for one district due to a negative unspent balance.
The Summary of Action is available on the Department's School Budget Review Committee web page. For further information, please contact SBRC liaison Stephanie Edler at stephanie.edler@iowa.gov or 515-689-2258.
All current information regarding the Students First Education Savings Account (ESA) program can be found on the Department's Students First Education Savings Accounts web page.
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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 2024-2025 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 2024-2025 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 "Close" button.
- Districts continuing a grade sharing arrangement must click the blue "Edit" button and review the information from the 2023-2024 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 regarding the grade sharing portion of the SIU application, please contact Song Luong at song.luong1@iowa.gov or 515-205-0259. If you have other questions regarding the completion of the SIU application, please contact Margaret Hanson at margaret.hanson@iowa.gov or 515-281-3214.
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In October 2019, new legislation authorized districts to use new vans up to 10-passenger and used vans up to 12-passenger (Iowa Code § 321.373(3)) for pupil transportation. If the district is considering purchasing vans for pupil transportation, helpful notes are provided below.
- Districts that purchase new passenger vans with a capacity of 11 or 12 may not use the vans for pupil transportation.
- The requirement for 11 or 12-passenger vans to be purchased in used condition if they will be used for pupil transportation is a federal determination based on a number of federal regulations.
- Any vehicle over 10-passenger capacity being used for student transportation must be built to yellow school bus specifications. Vans do not meet those specifications, meaning 10-passenger vans are allowed and anything larger and purchased new must be a school bus.
- The seating capacity rating may not be changed or modified except by the original equipment manufacturer (OEM), dealer, or remanufacturer. Seating capacities which vary from the OEM are required by the National Highway Traffic Safety Administration (NHTSA) to be identified by an alterer’s certification and information label, affixed to the frame of the driver’s door. Additional information and a sample alterer’s certificate can be found on the "Type III Vehicle Information" document posted on the Department's transportation webpage.
- Any van over 10-passenger used for student transportation must be acquired in used condition. The definition of "used" is defined by Iowa Administrative Code r. 281-44.5(1)(b)(2) and emphasized below.
- Per Iowa Administrative Code r. 281-44.5(1), alteration of a Type III vehicle, following manufacture by the OEM, is prohibited. While this includes the addition or removal of seats, the Department will grant an exception for seats which are added or removed as long as the seating capacity does not exceed the capacity as certified by the OEM or on the installed alterer’s certificate and information label as referenced above.
- Secondary stage or vehicle conversion manufacturers shall not establish vehicle capacity.
- Vehicles with a capacity of 10 or fewer passengers, including the driver, may be acquired as new or used.
- Vehicles with a capacity of 11 or 12 passengers, including the driver, shall only be acquired as used.
- For purposes of this sub-rule, a used vehicle is defined in Iowa Code chapter 322 as a vehicle that has had a title transfer from a dealer to one or more previous retail owners.
If you have questions, please contact Max Christensen at max.christensen@iowa.gov or 515-336-3965.
Important Reminder: Check the Vehicle Information System (VIS) to verify specific vehicle information before July 1, 2024. This includes adding all eligible vehicles (i.e., vehicles used for transporting students) purchased during the year. As a reminder, when a vehicle is no longer used for this purpose (e.g., the vehicle is sold, salvaged) do not simply delete it from the fleet.
Before deleting it, click “Edit". Then, at the bottom of that screen, click the drop down menu for “Vehicle Status". Then select one of the three options to describe the disposition of the vehicle, or that it is no longer being used. Options include “Salvaged/Scrapped", “Sold", or “Suspended". Choose the condition that best reflects the situation for the vehicle. The information is used to help calculate the related depreciation. If the vehicle disposition information is not populated correctly, depreciation information cannot be calculated. 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.
The Transportation Security Administration (TSA), a branch of the United States Department of Homeland Security, is offering free security training and assessments for school transportation departments in Iowa. TSA Inspector Ron Gann is tasked with visiting districts in Iowa to evaluate current plans and offer suggestions for improving transportation security. TSA will also offer training for school bus drivers regarding threat recognition, mitigating threats, and responding to threats. This training will include recognizing suspicious packages, suspicious persons, and suspicious behavior. These are free services to each school district.
For more information, to set up a transportation evaluation, or to set up training for school bus drivers, contact TSA Inspector Ron Gann at ronald.gann@tsa.dhs.gov or 402-672-4898.
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If you have questions relating to Medicaid or other topics in this section, please contact Jim Donoghue at jim.donoghue@iowa.gov or 515-281-8505.
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 web page.
A search of these sources is to occur monthly to confirm services that are billed to Medicaid were not performed by excluded or suspended individuals. 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 the district does not bill for services provided by an excluded or suspended individual.
At the end of each quarter, please send the completed three months spreadsheets to the Department's Medicaid consultant, Jim Donoghue. At the end of the fiscal year, please send the full year’s reports on a single excel spreadsheet by July 31, 2024.
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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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