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 September 2024
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Inside this issue:
Department of Education Resources
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Upcoming Deadlines
Due Date
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What's Due
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October 1
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Board Resolutions for Whole Grade Share Supplemental Weighting
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October 15
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SBRC Hearing
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October 15
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Last Date to Notify the SBRC if District Incurred Negative Unspent Balance
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October 30
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Fall BEDS Staff Application Due
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October 30
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Operational Sharing Application Due
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November 1
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Facilities, Elections, and Sales Tax Data Collection Due
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November 1
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EL Excess Costs (formerly LEP Allowable Costs) Application Due
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November 1
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School Association Reporting Due
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Staff Contact Information
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Congratulations on completing the Certified Annual Report (CAR), the Special Education Supplement (SES), and the Annual Transportation Report (ATR). We recognize and appreciate everyone's hard work, cooperation, and patience throughout the reporting process!
Virtual Office Hours
If you attended and have feedback regarding the virtual office hours held in August and September, please let us know.
First-Time Users
If you were a first-time user, please let us know if the instructions were helpful and what type of information or training might be helpful prior to starting the process (be specific) in future years. Feedback, thoughts, and fresh ideas for enhancements, training, and future collaboration is appreciated.
Please send any feedback to Jina Brincks at jina.brincks@iowa.gov or 515-313-5942 or Song Luong at song.luong1@iowa.gov or 515-205-0259.
Do you have experience managing large budgets with a keen eye for detail and a passion for quality customer service? Join our team! We are seeking a highly qualified candidate to serve as the Department’s Budget Analyst 4 within the Bureau of Accounting. In this integral role, you will be at the heart of our financial operations, ensuring that budget processes run smoothly across the Department. The posting closes September 29.
Please reach out to Accounting Bureau Chief Julie Ntem at Julie.Ntem@iowa.gov or 515-975-0147 with any questions.
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Designed to promote school bus safety, School Bus Safety Week is observed by school districts throughout the country. School Bus Safety Week is observed annually during the third full week of October, and this year that week is October 21 through October 25. It is a great opportunity for parents, students, teachers, school bus drivers, emergency management personnel, and the media to remind students and other motorists of safe habits around school buses.
The International Code Council (ICC) develops model codes and standards for building safety and fire prevention. ICC developed a Building Safety and Security Report to help schools evaluate facility safety and security.
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Question: How will school districts receive the sixty percent of educational and media services funding in FY25?
Answer: School districts have historically received the educational and media services funding through property taxes. The Department of Management (DOM) then reduced the districts’ state aid payment for the full amount paid to the AEAs for educational and media services. In FY25, districts will still receive the educational and media services funding through property taxes. DOM will then reduce the districts’ state aid payment by forty percent of the educational and media services funding that is still paid to the AEAs in FY25.
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School districts will receive a payment from the County Treasurer in September and March for the Two-Tiered Assessment Limitation. The payment is for an exemption of taxable valuation in Commercial, Industrial and Railroad value for Assessment Year 2023 or Budget Year 2025.
The Business Property Tax Credit (BPTC) was changed from a credit to an exemption in HF 2552 during the 2022 Legislative Session. Property for Commercial, Industrial and Railroad has a 90% rollback, or 90% of their assessed valuation is used to calculate property taxes. This change to the BPTC (now called the Two-Tiered Assessment Limitation) changes the first $150,000 of property valuation to be assessed at a lower rollback equal to the residential rollback of 54.65%. The difference between the residential rollback and 90% of the first $150,000 is what the payment replaces.
The FY25 Aid and Levy has been adjusted to account for and prevent a double payment for the Uniform Levy and Additional Levy portion of your tax rate. You will receive additional revenue for the following levies: Ed Improvement, Instructional Support, Management, Voted and Regular Physical Plant and Equipment, Public Education/Recreation (Playground) and Debt Service.
The payments from the County Treasurer will be distributed by levy rate. This will allow the district to code the payment to the correct fund. Most counties call the payment Tier One payment.
Revenue will be coded to Source 3804, State Replacement for Two-Tiered Assessment Limitation.
Pursuant to Iowa Code chapter 256E, charter schools organized under this chapter receive payments from the state in the year the students are served. For FY24, the amount paid to charter schools was based on the prior year (FY23) state cost per pupil (SCPP) and prior year teacher leadership and compensation (TLC). If the student was counted on the certified enrollment of the resident district in the school year, the actual amount paid to the charter school is deducted from the amount generated by the resident district for that student in the following year.
The FY25 deductions for students attending charter schools in FY24 are available on the Department’s FY25 State Payment Information web page. Examples of the calculations are provided below.
Example 1: Student Attended All Year, Included on Certified Enrollment Count
- In FY24, Student A attended ABC Charter School and attended all year.
- In FY24, ABC Charter School received $7,770.80 for the student ($7,413 FY23 SCPP + $357.80 FY23 TLC).
- In the Fall of 2023, the resident district of Student A counted the student in its certified enrollment count.
- Since the resident district counted the student, the resident district is responsible for the amount paid to the charter school.
- In FY25 (when the funds from the Fall 2023 count are generated), $7,770.80 will be deducted from state aid payments made to the resident district.
Example 2: Student Attended Partial Year, Included on Certified Enrollment Count
- In FY24, Student B attended ABC Charter School, enrolling late, and attended the final 30 days of the school year.
- In FY24, ABC Charter School received $1,295.13 for the student (30 days x $43.17 (SCPP daily rate ($7,413/180)) + 30 days x $1.99 (TLC daily rate ($357.80/180))).
- Since the resident district counted the student on its Fall 2023 certified enrollment, the resident district is responsible for the amount paid to the charter school.
- In FY25 (when the funds from the Fall 2023 count are generated), $1,295.13 will be deducted from state aid payments made to the resident district.
Example 3: Student Attended Partial Year, Not Included on Certified Enrollment Count
- In FY24, Student C attended ABC Charter School, enrolling late, and attended the final 30 days of the school year.
- In FY24, ABC Charter School received $1,295.13 for the student (30 days x $43.17 + 30 days x $1.99).
- Since the resident district did not count the student, the resident district will not experience a related deduction in FY25.
For questions regarding student reporting in Iowa, please contact Rachel Kruse at rachel.kruse@iowa.gov or 515-281-4153. For questions regarding charter school payments, please contact Kassandra Cline at kassandra.cline@iowa.gov or 515-326-2242.
Districts should calculate their unspent authorized budget (UAB) at the end of each fiscal year to determine if the district ended the year with a negative unspent balance. The determination of whether or not the district ended the year with a positive or negative unspent balance is not contingent upon any anticipated award of modified supplemental amount (MSA) from the School Budget Review Committee (SBRC) (e.g., MSA related to special education deficit, excess English Language (EL) instructional program costs).
Districts that ended the year with a negative unspent balance are required to notify the SBRC in writing by October 15, 2024 (289 IAC 6.5(3)). The notification requirement is satisfied through the completion of an SBRC Hearing Request or providing an email to Stephanie Edler (see below). Please include the amount by which the district was negative within the district’s notification. Districts incurring a negative unspent balance larger than the amount of their special education deficit will be required to submit a corrective action plan to the SBRC for the December 17, 2024 hearing. Upon receipt of the notification to appear, the district will receive further exhibit guidance.
Questions regarding the SBRC may be directed to Stephanie Edler, SBRC Liaison, at stephanie.edler@iowa.gov or 515-689-2258.
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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.
August 2024
Account Code
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Description
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Source/Project 4020
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Other restricted grants-in-aid from the Federal Government through the State (Header only) (Name change Aug24) (Previously The American Recovery and Reinvestment Act of 2009 (USDE Programs) and other restricted grants-in-aid from the Federal Government through the state.)
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Source/Project 4021
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Coronavirus State and Local Fiscal Recovery Fund (CSLFR) – Child Care Business Incentive Grant (FAL/CFDA 21.027) (Reinstated for CSLFR ARP Aug24) (Previously Statewide Data Systems (FAL/CFDA 84.384) (Del 2011) (Jan17))
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The accounting period in which funds are available for use (i.e., received in the district's bank account) will impact how the funds are recorded. Funds that are received after the 60-day accrual period are recorded as a receivable, Account 141 and a deferred inflow, Account 623 on the balance sheet.
Below is an example of how to record a receivable and deferred inflow for any revenue received after the 60-day accrual period.
FY24: Record the receivable and deferred inflow.
Debit Account 141, Project XXXX
Credit Account 623, Project XXXX
FY25: Upon funds being received, reverse the receivable and deferred inflow entry.
Debit Account 623, Project XXXX
Credit Account 141, Project XXXX
FY25: Record the revenue to the appropriate project/source.
Debit Account 10X
Credit Project/Source XXXX
Further questions 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.
Iowa Code section 256C.5(4) provides funding to the Department from preschool foundation aid to pay for state administration and oversight of the preschool program. This funding is critical for the ongoing implementation and monitoring of the program.
This is an on-behalf payment. The district will record the amount as preschool revenue with an equal amount recorded as a preschool expenditure. The amount is $33.17 per preschool budget enrollment. The deduction for the on-behalf payment will be spread throughout the 10 state aid payments, September through June. This is a reduction to cash flow (state aid) sent directly to the district but does not result in general fund spending authority in excess of state aid received, because it is recorded by the district as both an on-behalf revenue and expenditure. The on-behalf revenue will be recorded in Source and Project 3117, Program 460, and the expenditure in an equal amount will be recorded in Function 233X, Program 460, Project 3117, Object 31X.
The FY25 Preschool Funding document for preschool amounts is posted to the State Payment Information for FY25 page of the Department’s website. The amount remains at the $33.17 per preschool budget enrollment.
Further questions can be directed to Song Luong at song.luong1@iowa.gov or 515-205-0259.
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The EL Excess Costs application (formerly LEP Allowable Costs application), due November 1, 2024, is anticipated to be available on the Iowa Education Portal as an optional application beginning October 1, 2024. If eligible (see Line 21 of the application), districts may request MSA from the SBRC for the costs in excess of weightings and other resources for providing its EL program.
The EL Excess Costs application is populated using district data from the Certified Annual Report (FY23 and FY24 CAR), Student Reporting in Iowa (fall 2023 and spring 2024), Certified Enrollment (fall 2023), and Fall BEDS Staff (fall 2023). The application includes only costs for students who were served in an English Language (EL) program during the 2023-2024 school year.
Submission requirements:
- Enter data, if applicable, in the lines below.
- Line 19: Enter revenue not captured. (Enter any revenue not already reflected in the application. An example is revenue received from other districts.)
- Line 20: Enter expenditures captured in the calculation that are not eligible to include. (An example is costs for an EL teacher whose contract is partially purchased by another district.)
- Line 22: Enter the amount of MSA the district is requesting.
- Board minutes approving the request, including the amount.
- Recommend approval at the October board meeting.
- Upload board minutes to the application.
- If board minutes are not available prior to the November 1 due date, certify the request, complete the “File Upload Promise Date”, which is generally two business days after the board meeting at which related action will occur, and then upload board minutes by the date provided.
- Board action template language: EL Excess Costs - The district’s administration is authorized to submit a request to the SBRC for a modified supplemental amount of $XXX due to excess costs of providing the EL program in the prior year. Ayes: ______, Nays: ________The motion _______ by a vote of _____.
For further questions regarding the EL Excess Cost application, please contact Ted Bauer at 515-979-5468 or ted.bauer@iowa.gov.
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Information regarding Iowa’s Students First Education Savings Account (ESA) program can be found on the Department's Students First Education Savings Accounts web page.
Verification is confirmation of eligibility for free and reduced price meals under the National School Lunch and Breakfast Programs. The United States Department of Agriculture (USDA) requires verification based on a school’s sample size of free and reduced price school meal applications as of October 1 each school year. The verification process must be completed by November 15. USDA requires all School Food Authorities (SFAs), including SFAs that are not required to conduct verification, to complete the Verification Collection Report in IowaCNP by Dec. 8. IowaCNP is the Bureau of Nutrition and Health Services Child Nutrition Program data system for reporting and claiming. A webinar covering the verification process is available on September 16 and the webinar on how to complete the Verification Collection Report for SFAs (public and nonpublic schools, including RCCIs) is October 14. Districts should contact their assigned School Nutrition Program Consultant, Meredith Vrchoticky at meredith.vrchoticky@iowa.gov or 515-975-8103, or Patti Harding at patti.harding@iowa.gov or 515-868-1956 for assistance.
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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 will bill any employer/commercial insurance that the Medicaid student holds. The IEP team or Medicaid lead for the district may receive inquiries from families regarding the impact of multiple coverages including private insurance and Medicaid. An informative response would include the relationship between the coverages, including that Iowa Medicaid practices “pay and chase,” meaning that after paying a claim from a district or AEA, if Iowa Medicaid identifies another insurer/ funder, Iowa Medicaid will send the paid claim information to the other insurance company and seek reimbursement.
This is a required practice for Medicaid participants. Federal Code 42 U.S. Code § 1396a of the Social Security Act requires states to take all reasonable measures to ascertain the legal liability of “third parties” for health care items and services provided to Medicaid beneficiaries. As such, Iowa Medicaid Enterprise has no option but to bill third party insurers when policies exist. This is acknowledged on page 24 of the Medicaid application which reads, “You must agree to assign medical payments from a third party to the Medicaid agency for yourself and others who are eligible for Medicaid for whom you can legally assign benefits, cooperate in getting medical payments from third parties, give the Medicaid agency rights to pursue and get medical support from a spouse, and give the Medicaid agency rights to pursue and get money from other health insurance, legal settlements, or other third parties.”
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The new school year brings a number of reminders in regard to school transportation.
- Within the Driver Authorization System (DAS) application, add one or more local contacts.
- Driver authorizations must be current for school bus drivers to legally drive the school bus.
- Update the DAS as needed, including deleting the drivers who no longer drive for the district, school, or entity.
- Print a current authorization for each school bus driver to carry with them when driving the bus.
Contact Information
All entities utilizing the VIS are requested to add local contacts within the application for each of the sections below.
- Vehicle Information System (main contact - required)
- Transportation Director
- Lead Mechanic
- Billing/Accounts Receivable
After logging in to the VIS, the entry area for contacts is accessed through the navigation bar located at the top of the page. The Department uses this contact information for communications.
Required Updates
The VIS also requires regular monitoring to ensure all active school buses are on the list and those no longer in use have been removed. School buses in this context are defined as all vehicles used to provide pupil transportation. Complete information regarding maintenance of the VIS can be obtained by contacting Tom Simpson at tom.simpson@iowa.gov or 515-336-3965 or Holli Marolf at holli.marolf@iowa.gov or 515-281-5812.
Guidance, forms, links, training schedules, publications, code references, and other information pertaining to school transportation is available on the Department’s Pupil Transportation web page.
Purchases: Schools may purchase vans of up to 12-passenger capacity, but any van over 10 passengers must be purchased as a “used” vehicle only. Iowa Code section 322.2(29) defines “used motor vehicle” or “second-hand motor vehicle” as any motor vehicle of a type subject to registration under the laws of this state which has been sold “at retail” as defined in this chapter and previously registered in this or any other state.
Seating Capacity Defined: The seating capacity of the vehicle is set at the time of manufacture, by the manufacturer. 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.
Seating Capacity Alteration: Iowa Administrative Code r. 281-44.5(1) states 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.
Additional information regarding seating capacity definitions and alterations is available in the Type III Vehicle Information resource located on the Department’s Pupil Transportation page under the Guidance, Information, and Instructions section.
Questions relating to the use of these vehicles can be directed to each district’s local school bus inspector: Tom Simpson (West Region) at tom.simpson@iowa.gov or 515-326-1022, Chris Errthum (Northeast Region) at chris.errthum@iowa.gov or 515-669-4994, or Joe Funk (Southeast Region) at joe.funk@iowa.gov or 515-669-4987.
Districts may purchase and use Type III vehicles (typically vans) that are equipped with ramps for use with wheelchairs to transport students. Iowa Administrative Code r. 281-44.5(1) authorizes ramps on the passenger side of the vehicle only and requires compliance with all applicable FMVSS and ADA requirements.
Please note that only “curb-side” ramps are allowed; they may be powered or manual ramps.
Questions relating to the use of these vehicles can be directed to each district’s local school bus inspector: Tom Simpson (West Region) at tom.simpson@iowa.gov or 515-326-1022, Chris Errthum (Northeast Region) at chris.errthum@iowa.gov or 515-669-4994, or Joe Funk (Southeast Region) at joe.funk@iowa.gov or 515-669-4987.
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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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