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 May 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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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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June 30
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Deadline to Submit Notification of Intent to Implement Community Eligibility Provision (CEP)
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Staff Contact Information
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The Iowa Department of Education (Department) Bureau of School Business Operations is pleased to announce the addition of Ted Bauer to our team! Ted joins the Department after working in the field for over twenty years, most recently as the School Business Official for I-35 Community School District. Ted will be a direct resource to the field for questions relating to open enrollment billing, use of capital project funds, and school infrastructure, as well as multiple applications including Regular Education Foster Care, LEP Allowable Costs, School Association Report, SBRC Application, At-Risk/Dropout Application, and the Facilities, Elections, and Sales Tax Application. Ted can be reached at ted.bauer@iowa.gov and 515-979-5468. Welcome, Ted! |
Are you intrinsically motivated to be a resource for others? Have you thought about the impact you could make at the 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 Annual Report (CAR) and account coding.
We are currently accepting applications for the Education Program Consultant - School Finance (Accounting and Reporting) position. Closes June 23, 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.
House File 2612 (HF 2612), signed into law on March 27, 2024, establishes increased teacher salary minimums effective July 1, 2024. The HF 2612 Guidance: Teacher Salary Minimum Requirements FAQ document addresses implementation questions relating to teacher salary minimums and is available on the Department's Categorical Funding web page under the Teacher Salary Supplement heading.
Questions related to the Department of Management (DOM) calculation may be directed to John Parker at john.parker@iowa.gov or 515-281-8485.
Questions related to accounting coding or uses of funds may be directed to Song Luong at song.luong1@iowa.gov or 515-205-0259, or Jina Brincks at jina.brincks@iowa.gov or 515-313-5942.
Multiple categorically funded sources are able to be used for purposes beyond the original intent. Consider maximizing available resources through either use of the flexibility account or the increased uses of some restricted funds for Teacher Salary Supplement (TSS) purposes.
Comparing Flexibility Account and Increased Use of Categorical Funds for TSS Purposes
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Description
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Flexibility Account
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Increased Use of Categorical Funding for TSS Purposes
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Authorized Categorical Funds
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HSAP (1113), TLC (3116), SWVPP (3117), PD (3373/3376), other repealed or no longer in effect categorical funding.
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TAG (1118), TLC (3116), PD (3373/3376)
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Authorized Balance
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Prior year carryforward
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Prior year carryforward and current allocations
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Approved Uses
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Up to any General Fund purpose
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TSS purposes only
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Public Hearing to Expend Funds
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Required
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Not required
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Board Approved Resolution to Expend Funds
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Required
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Not required
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Project Number
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317X, 318X
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319X
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Transfer Object Code
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958
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959
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Resource
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General Fund: Flexibility Account
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HF 68 Guidance: Categorical Funding
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FY23 Statewide Carryforward Balances
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Project Number
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FY23 Statewide Carryforward Balances
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Available for Flexibility Account
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Available for TSS Purposes
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1113 (HSAP)
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$13,724,730.98
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Yes
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No
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1118 (TAG)
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$27,107,460.71
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No
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Yes
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3116 (TLC)
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$42,996,920.02
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Yes
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Yes
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3117 (SWVPP)
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$21,417,003.82
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Yes
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No
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3373 and 3376 (PD)
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$30,647,951.92
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Yes
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Yes
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Further questions may be directed to Song Luong at song.luong1@iowa.gov or 515-205-0259.
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Question: What are individualized costs? How are they coded and billed, if necessary?
Answer: If the district can determine a specific cost exclusive to a specific student that was incurred pursuant to an IEP, the district will code the expenditures to the correct individual cost program codes -Level 1: 212, Level 2: 215, or Level 3: 218. An example of an individualized cost is a 1:1 paraprofessional. The cost for the paraprofessional is coded to the program level of the student.
If the serving district is billing another district for the individualized costs, the serving district will enter the amount of the individualized cost on screen 3 in the Special Education Billing application. The serving district will also enter a description of the individualized costs for the specific student. The billed district may request additional details. Instructions for the Special Education Billing application can be found in the EdPortal, within the application under the "HELP" tab.
Further questions can be directed to Luke Markway at luke.markway@iowa.gov or 515-393-8349.
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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.
April 2024
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Account Code
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Description
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Source/Project 4057
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Education Stabilization Fund (Industry-Recognized Credentials - Credentials to Careers Grant) (FAL/CFDA 84.425) (Apr24)
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Source/Project 4572
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Trees for Schools (DNR) (FAL/CFDA 10.727) (Previously Learn and Serve America – School and Community Based Programs, (Next Steps) (FAL/CFDA 94.004) (Del 2012) (Jan17) (Apr24)
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Source/Project 4076
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Education Stabilization Fund (Learning Beyond the Bell Grant) (FAL/CFDA 84.425) (Apr24)
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Helpful reminders relating to the School Safety Improvement Fund grant are provided below.
- The period of performance begins at the time of receipt of the approved subaward documentation and ends on December 31, 2024. Costs incurred prior to the date of the approved subaward or after December 31, 2024 are not eligible for reimbursement.
- School Safety Improvement Fund revenue may be deposited directly into the fund that incurred the expenditures for which the reimbursement was received.
- Code revenues to Source/Project 4034 with the applicable facility code.
- Code expenditures to Project 4034 with the applicable facility code.
Additional information regarding this funding may be found within the Notice of Funding Opportunity (NOFO) and associated Frequently Asked Questions (FAQs).
For questions or technical difficulties regarding the school safety grant application, contact the Iowa Department of Homeland Security and Emergency Management by email at schoolsafetygrant@iowa.gov.
Questions regarding account coding can be directed to Jina Brincks at jina.brincks@iowa.gov or 515-313-5942 or Song Luong at song.luong1@iowa.gov or 515-205-0259.
The Learning Beyond the Bell competitive grant opportunity funds are provided through the Iowa Department of Education’s portion from the American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund to address state-level educational efforts. The purpose of this project is to build, evaluate, enrich, and/or sustain evidence-based before-and after-school programming for schools with the most intense needs in Iowa. Anticipated results include increases in attendance rates, achievement in identified content area(s) of need (mathematics or literacy), and student engagement or connectedness. An additional outcome is to decrease identified achievement gaps.
Funding awards prioritized schools serving students most in need based on their identification for additional support and improvement through federal and state accountability systems. Award amounts were determined based on alignment with grant objectives and the expenditures outlined in each applicant’s budget proposal, up to a maximum of $200,000 per school. Allowable uses of funds include costs related to staffing, evidence-based interventions in math and/or reading, tutoring, and other activities to advance student achievement, transportation, and snacks and meals that meet federal nutrition guidelines.
All claims for reimbursement will be submitted and reviewed in the Iowa Grants system. The claims reimbursement window will be open May 1, 2024 through December 15, 2024. All funds must be obligated by September 30, 2024 and fully expended by December 15, 2024. Learning Beyond the Bell Grant revenue may be deposited directly into the fund that incurred the expenditures for which the reimbursement was received. Code revenue to Source/Project 4076 and expenditures to Project 4076.
For additional program information, please visit the Department's Learning Beyond the Bell Grant web page on the Department’s website or contact Veronica Andersen at veronica.andersen@iowa.gov or 515-402-2736.
Questions regarding account coding can be directed to 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 Nonpublic Transportation Reimbursement application is now open and is due Monday, June 17. Information relating to the nonpublic transportation reimbursement process is found on the Department’s Nonpublic Reimbursement web page. The reimbursement application is accessed through the EdPortal.
Questions can be directed to Holli Marolf at holli.marolf@iowa.gov or 515-281-5812.
Districts offering concurrent enrollment courses and eligible Project Lead the Way (PLTW) courses may bill resident districts for the supplementary weighting generated on open enrolled students enrolled in the contracted courses. Bills for the supplementary weighting can be generated using the information provided in the Student Reporting in Iowa (SRI) application. Before paying a bill for supplementary weighting, the resident district can verify the information by reviewing the Supplementary Weighting (Non-Fall) application in the Iowa Education Portal. The student’s resident district cost per pupil of the year in which the course was taken is used when computing the supplementary weighting. Directions for generating and verifying the bills are located on the Department’s Certified Enrollment Supplementary Weighting (281 IAC 17.9(7)).
SRI data is open for final reporting, but data should be considered preliminary until the reporting district’s last day of school. Concurrent enrollment information should not change before the end of the school year, since most community colleges already ended their school year. Districts should bill the resident districts for open enrolled students after the Non-Fall Supplementary Weighting application is available.
Questions regarding the billing process can be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
Questions related to student reporting can be directed to Rachel Kruse at rachel.kruse@iowa.gov or 515-281-4153.
Many psychiatric medical institutions for children (PMIC) placements are parent placements and not placements by the Iowa Department of Health and Human Services (Iowa HHS) or the Iowa Juvenile Court System (JCS). Iowa Code section 282.27, “Children living in psychiatric hospitals or institutions - payment”, was changed in 2015 to allow hospital PMIC-placed students to be included in the Foster Care Claim process. Subsection 5 states, “If a child placed in the psychiatric unit or institution was not enrolled in the educational program of the district of residence of the child on October 1 of the current school year, the district of residence may include that student in a [foster care] claim submitted to the department of education pursuant to section 282.31(1)"b"(2)".
Each district must do the following to ensure accurate reporting of hospital PMIC-placements in the Foster Care Claim application:
- Identify students for whom the district received a bill from another district because of a hospital stay involving the student’s placement in a hospital psychiatric ward. Then, determine if the student was included in the district’s certified enrollment count.
- For any students identified above who were NOT in the district’s certified enrollment count, either:
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- Enter the student as a new student in the district’s student information system and show enrollment corresponding to the period of time of the placement with a service/facility type of 2 and service provider/facility code of 97777777. This will usually be for students who are homeschooled, attend a nonpublic school, or resident individuals who dropped out of school and were not enrolled on count date. During a hospital stay while placed in a psychiatric ward, the student is considered a public school student and must be entered into the student information system with an entry code of 1. The student must be exited using the date when the student ended the hospital stay and an exit code to show the current status of the student (transferred to home school, transferred to a nonpublic school, dropped out of school).
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- Add a new enrollment record for any student already in the system for the period of time the student was placed in the hospital psychiatric unit. The service/facility type field must be identified as 2 (PMIC placement) with a service provider/facility code of 97777777 (hospital psychiatric ward).
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Further questions regarding PMIC placement foster care reimbursements can be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
Questions related to reporting students in a hospital PMIC-placement can be directed to Rachel Kruse at rachel.kruse@iowa.gov and 515-281-4153.
Below are some tips to help ensure the integrity of positions engaged in operational function sharing and provide transparency.
- Ensure the agreement is in place, approved, and commencing on the normal start date for the position based on the length of the contract for a returning employee in that position.
- The entity holding the contract may not give away a portion of their employee’s contract. The purchasing entity must pay for the portion of the contract that is being purchased (minimum 20% of salary and benefits is required for the sharing to be an eligible sharing arrangement for supplementary weighting).
- Any new contract with a governmental entity that is not another Iowa public school district or AEA must include the responsibilities the person will perform for each organization.
- Discuss any questions or concerns about the eligibility for supplementary weighting with the Department prior to the signing of the agreement to allow for modifications to the contract if the sharing is dependent on the generation of supplementary weighting.
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Multiple entities sharing: If five districts enter into an agreement to share a position at 20% each, but the sharing does not start until October 1, the sharing among the five entities would not be an eligible arrangement. For a 12-month position, 25% of the year would have transpired. Only 75% of the remaining contract would be eligible to be shared. Even four districts sharing the remaining 75% would not result in each of the districts receiving 20% of the contract. The same would be true for a 10-month contract running August through May. If the sharing does not begin until October, only 80% of the full-time contract remains. Therefore, only four districts would be eligible to purchase 20% of the remaining portion of the full-time position. To avoid any questions of impropriety, the sharing arrangements should be in place at the beginning of the full-time employee’s contractual year.
- All eligible operational function sharing arrangements must be entered correctly in Fall BEDS Staff each fall. This includes:
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- Providing the appropriate position of the individual being shared.
- Identifying the sharing status as either the contract holder or the district purchasing services.
- Reporting salary and benefits to be paid by each district with the contract holder reporting the full amount and the district purchasing the services reporting their portion of the salary and benefits (using the purchased amount field).
- Reporting the type of shared arrangement and identifying the sharing partner(s)
- Reporting the individual’s full-time equivalent (FTE) with the contract holder reporting the full amount and the district purchasing the services reporting their portion of the FTE.
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Further questions regarding operational function sharing eligibility can be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
Questions regarding reporting positions part of an operational sharing agreement in Fall BEDS Staff can be directed to Shelly Wolterman at shelly.neese@iowa.gov or 515-336-3859.
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The Final Rule was released by the U.S. Department of Agriculture (USDA), reducing the minimum Identified Student Percentage (ISP) from 40% to 25% to participate in Community Eligibility Provision (CEP). Student data schools reported as of April 1 will be used to calculate the ISP and the school’s free/paid reimbursement claiming percentages. A school must have an ISP of 25% or greater to operate CEP. CEP allows school food authorities (SFAs) located in high poverty areas to offer breakfast and lunch at no cost to all enrolled students. However, under CEP, not all meals are automatically claimed at the free federal reimbursement rate. There may be considerable ongoing cost so electing to participate in CEP may not be a financially viable option. Some SFAs have a generous balance in the nonprofit school food service account (NSFSA) and view operating CEP as a favorable option. However, there are some limitations on using all of the available funds to support CEP. Only the nonprogram revenue (from a la carte, vended or catered meals, adult meal sale, etc.) in excess of the required amount to meet requirements at 7 CFR 210.14(f) may be used to support CEP. Supply Chain Assistance (SCA) funds received in the past may not be used to support the implementation of CEP. SFAs must carefully determine the funding available in the NSFSA before implementing CEP.
New, eligible Iowa schools interested in operating CEP during school year 2024-25 must notify the State agency no later than June 30. For additional information on CEP, visit the USDA CEP Resource Center for the Estimator Tool and other resources, or contact the school’s regional school nutrition program consultant.
According to 7 CFR 210.14(b), the School Food Authority (SFA) shall limit its net cash resources to an amount that does not exceed three months average expenditures for its nonprofit school food service, or such other amount as may be approved by the State Agency in accordance with 210.19(a). In both SY 2022-23 and 2023-24, the State Agency allowed SFAs to exceed this requirement due to the larger than usual meal reimbursements during pandemic operations and Supply Chain Assistance Funds provided. The State Agency continues to have discretion on this allowance, and will work with SFAs to get their net cash resources down towards the three month average expenditure limit by improving meal quality and program operations. The State Agency has developed a resource to help SFAs understand allowable ways to spend down excess balance in the nonprofit school food service account. Additional questions should be directed to the school’s regional school nutrition program consultant.
Iowa Code section 280.32 requires each Iowa public school district’s board of directors to establish a radon plan and a subsequent schedule for short-term testing for radon gas at each attendance center. Each attendance center shall be tested, at least once, by July 1, 2027. Once initial testing is done by July 1, 2027, each attendance center must be tested again at least once every five years. The results of each test are required to be published on the district’s internet site in a timely manner.
Radon testing done on and after July 1, 2022 shall be done by a person certified to conduct radon testing in accordance with Iowa Code section 136B.1 or by district employees who have completed a radon testing training program approved by the Department and Iowa HHS.
Additional information is available on the Iowa HHS K-12 Schools Radon Information web page as listed below.
- Iowa Code Chapter 280 requirements
- Related radon legislation
- Radon training information for school district employees
For questions regarding radon testing training or how to become eligible to conduct radon tests, please reference the K-12 Schools Radon Information web page.
Questions about the radon testing guidance can be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
Special education claims are found in the Special Education Billing application on screens 4 through 7. Claims submitted will flow to the Department automatically from data entered on the student information screen and will not be included in the estimated or final billing screens. Claims are due on August 1st and are anticipated to be paid at the end of August.
Special Education Foster Care Claims
Claims for students in this status are eligible if all of the following items are applicable:
- The student is served pursuant to an Individualized Education Program (IEP).
- Parental rights have not been terminated.
- The student's parents do not live in Iowa, or where the parents live cannot be determined after reasonable efforts to locate them.
- No Iowa school district counted the student on the special education weighted headcount in October of the current school year.
If any one of these items do not apply, the serving district will bill the district where the parents lived on the dates served, or bill the district that counted the student on the special education count if the parents moved out of state or could not be located after due diligence. Use the “Look Back” tool in the Special Education Billing application to determine if another district counted the student on the special education weighted headcount in October of the current school year.
Special Education Termination of Parental Rights Claims
Claims for students with this status are eligible if all of the following items are applicable:
- The student is served pursuant to an IEP.
- The parental rights of the student have been terminated.
Note: The school district will file a claim regardless of whether the district counted the student on the special education weighted headcount in October of the current school year.
The serving district should bill the district where the parents lived on the dates served prior to termination of rights. Use the “Look Back” tool in the Special Education Billing application to determine if a district counted the student on the special education weighted headcount in October of the current school year.
Special Education Nonpublic Claims
Claims for students with this status are eligible if all of the following items are applicable:
- The student is served pursuant to an IEP.
- The student is attending an accredited nonpublic school for general education services while receiving special education services from the public school district.
- The cost of providing special education services to the student exceeds the funds generated by the resident district for counting the student on its special education count (billed to the resident district by the serving district) and those funds generated by the serving district by counting the student as nonpublic shared time on the certified enrollment (if services were provided in the public school and not at the nonpublic school location).
Special Education High-Cost Fund Claims
Claims for students with this status are eligible if all the following items are applicable:
- The student is served pursuant to an IEP.
- The costs of educating the student exceed three times the state’s average per-pupil expenditure, as calculated annually by the Department, plus the calculated amount of Medicaid eligible expenditures, which will be available in June.
- The claim filed by the district or area education agency (AEA) does not qualify as a foster care claim, termination of rights claim, or a nonpublic claim under current Iowa law.
High-cost fund claims are paid by the state from a set-aside portion of IDEA, Part B funds. The amount set aside might be less than the total amount of high-cost fund claims received. In that case, the amount paid to each district will be prorated. If a claim is filed late, funding will not be available to cover that high-cost fund claim because the available funding will already have been allocated to districts that filed timely.
Contracts and Agreements Between a District and Another Party
School districts may enter into written agreements with specified parties. Best practice is to follow the guidelines noted in Iowa Code chapter 28E, even if the agreement is not a 28E contract. All contracts and agreements obligating funds of the district must be signed by the board president. Contracts signed by other school officials may not be enforceable. It is always wise to have the district's attorney review a contract or agreement prior to signing.
Further questions can be directed to Luke Markway at luke.markway@iowa.gov or 515-393-8349.
The Limited English Proficiency (LEP) Allowable Cost application is available in September each year. Information used in this application is generated from fiscal year 2024 data.
Reminder: Continue to code English Learners (EL) (formerly LEP) expenditures to program codes 410-419, even if expenditures exceed the amount of revenue coded to Project 1112 or 4644. Excess expenditures will use Project 0000 and retain program codes 410-419. This information is used when submitting the LEP Allowable Cost application. If the program code is not used, the excess costs will not populate in the application.
For LEP Allowable Cost application questions, please contact Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
For coding 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.
The Bureau of School Business Operations hosted the Finance Roundtable at the Grimes Building on Wednesday, May 1. Led by Bureau Chief Kassandra Cline, 25 members attended and discussed agenda topics including administrative rule revisions pursuant to Executive Order 10, implementation of new legislation, expanded uses of TSS, School Business Alert feedback, indirect costs, account coding challenges, including best practices for Medicaid coding, and virtual office hours for fall reporting applications. This diverse group is an invited focus group comprised of school business officials, superintendents, and AEA representatives from around the state; members of the Department, Department of Management, Legislative Services Agency, and the Office of the Auditor of State; as well as individuals from various organizations that support school district's across the state including IASBO, IASB, SAI, ISFIS, and ISEA. The group meets three times during the school year to discuss school finance-related issues and will meet again in October.
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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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.
Each month, any LEA or AEA participating Medicaid provider is required to check the Exclusions and Suspensions list and document these checks. Each LEA and AEA is required to submit a quarterly findings report of the checks. Quarter 4 of each fiscal year (May 1 - June 30), AEAs and LEAs should provide the full year of names in one file. If possible, please include the information from all reviews during the year in one spreadsheet tab which will allow a quick review of all names, birthdates, partial Social Security numbers, and whether there were any findings during the year.
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Due to a CASA system outage, the Quarter 3 claims period was extended to May 6. This system outage also pushed the deadline to May 6 for submission of the Selection of Schools and the Nonpublic Consultation Agreements information in CASA.
After May 6, any claims that had the status of “Submitted”, “Pending Approval”, or “Action Required” had a deadline of May 16 for final submission of Quarter 3 claims. Claims with the Status of “Not Started” or “In Progress” were moved to “Failed to Submit an Approvable Claim” status.
As the end of the school year approaches, please be aware of the current year allocation balances in your Title programs. At this point in the year, approximately 75% of the district's Title allocations should be expended and claimed.
The Quarter 4 claims window will be open from June 1 to July 15. This is the final claims window for the 2023-2024 school year.
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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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