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 December 2025
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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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December 1
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First Semester Nonpublic Transportation Parental Claims Due to Districts
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December 1
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SBRC Application for MSA
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December 15
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School Board Officers and District Leadership Application Due
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December 16
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SBRC Hearing
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January 1
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Last Date to Certify to the Department for Reorganization or Dissolution Action Effective July 1
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January 15
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At-Risk/Dropout MSA Application Due
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January 27
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SBRC Hearing
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Staff Contact Information
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Do you enjoy helping others in the realm of school finance and accounting? Do you enjoy troubleshooting account coding practices? Do you consider yourself an account coding guru? Are you intrinsically motivated to help and be a resource for others? The position below will be posted soon. Join our team!
Position Name: Education Program Consultant (School Finance - Accounting)
Posting Link when available: Department of Education - Current Openings
Reach out to Kassandra Cline at kassandra.cline@iowa.gov or 515-326-2242 if you want to learn more about the incredible impact you can have working on our team supporting SBOs across the State!
’Twas the day of dismissal, and all through the halls,
The students were bouncing off freshly cleaned walls.
The buses were loading, the teachers said "Go!"
At last, winter break―just one more meeting to go.
The laptops were nestled all snug in their carts,
While I dreamed of reports, spreadsheets, and charts.
I processed the payroll, the last of the year.
When everything balanced, I let out a cheer!
When out on the lawn there arose such a clatter,
I sprang from my desk to see what was the matter.
I ran to the window, shoved papers aside—
It was just Amazon, on their twentieth drive-by.
I signed for the package and got right back on task.
Do we have an At-Risk plan, who can I ask?
Has the plan been reviewed and approved by the Board?
I need to confirm; this just can’t be ignored.
It’s the end of the year, so check account codes,
And special ed teachers’ total student caseloads.
The COA was uploaded through the end of the year,
Test Records came back that all coding was clear!
And then, in a twinkling, I heard on the roof,
Footsteps and clanging and then the word “OOF!”
I looked out the window, prepared for a sight―
It was just the custodian, salting the ice.
I spoke not a word, I was deep in my zone,
Just nodded and turned right back to my phone.
I checked categorical funds, budgets, and more,
And updated the UAB, which is never a bore!
Tuition invoices need sent in 2026,
I reviewed student lists with just a few clicks.
Preparation can start for the employee W-2 form.
Can I get out of here before the looming snow storm?
Grabbing my bag, I rolled out the door,
Muttering, "After New Year's, I'll tackle some more!"
But until then, I'll take a break with no budgets or scans.
Happy Holidays to all SBOs and good luck with your plans!
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Question: Can districts charge students memberships fees for the career and technical student organizations (CTSO)?
Answer: Districts may not charge students CTSO membership fees as districts do not have the authority to charge fees that are not expressly authorized in law (Iowa Code § 274.3(2)). Iowa Code section 282.6 provides that all schools shall be free of tuition. Iowa Administrative Code r. 281 – 12.2 defines the educational program as the entire offering of the school, including out-of-class activities and the sequence of curriculum areas and activities.
Question:Can the district use “Special Program, Unallocated” (Program 2X9) to account for special education expenditures?
Answer: Special education program expenditures are required to be coded to the level of students(s) being served, including staff salaries and benefits. If a staff member is serving students at different levels, the salaries and benefits should be coded appropriately using a percentage basis for each level. The use of unallocated special education account codes for first semester billing should be limited, but the use is inappropriate for individualized student costs.
The district should periodically (e.g., each year, semester, quarter) evaluate student rosters for special education teachers to determine where the teacher’s time is actually spent and update account coding as appropriate. This is a best practice for districts that historically find teachers serving different populations throughout the school year.
Refer to the Chart of Allowable Special Education Costs for a list of allowable uses for special education funds.
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The Department of Education payments information on the EdPortal includes the Catalog of Federal Domestic Assistance (CFDA) number and the Grant Number for federal funds. A source code should also be assigned to all payments to districts or area education agencies (AEAs). Questions about the payment received can be directed to Angie James at angela.james2@iowa.gov or 515-281-3646.
Districts and AEAs may receive payments from other state agencies as well. If the payment in question is not on the Department’s page, it likely came from a different government agency. All state payments may be accessed through the Department of Administrative Services (DAS) Vendor Payment Portal. The link is also on the Department’s State Payment Information web page.
SAVE distribution questions can be directed to Department of Revenue staff Adam Floyd at adam.floyd@iowa.gov or 515-601-4229.
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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.
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Account Code
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Description
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Source/Project 4326
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School Violence Prevention Program (SVPP) (COPS DOJ) (FAL/CFDA 16.071) (Reinstated Nov25) (Previously Bilingual Education Professional Development (FAL/CFDA 84.195) (Del 04) (Jan17)
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Source/Project 4544
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Targeted Support and Improvement (TSI) Competitive Grant (FAL/CFDA 84.010A) (Previously Juvenile Justice and Delinquency Prevention – Allocations to States, (DHR) (Community Collaboration Support) (FAL/CFDA 16.540) (Apr17) (Nov25)
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Changes to school board membership are required to be reported to the Department annually by December 15 (Iowa Code § 291.11) in the School Board Officers application in the Education Portal.
The Department uses district leadership contacts reported in this application to build email distribution lists.
Action Requested: Please check your district to ensure each of the key leadership position contacts for your district are reported and current.
- Chief financial officer/school business official (CFO/SBO)
- Building and grounds director
- Transportation director
- Auditor
- Special Education (130 missing)
- Work-Based Learning (183 missing)
- Career and Technical Education (168 missing)
- School-Based Medicaid (148 missing)
- School Safety (170 missing)
- Curriculum Contact (144 missing)
The application is available for updates throughout the year, which helps ensure the Department has the most accurate contact information for each of these key district stakeholders.
Questions regarding this application can be directed to Holli Marolf at holli.marolf@iowa.gov or 515-281-5812.
The SBRC application for At-Risk/Dropout modified supplement amount (MSA) is now available via the EdPortal. The application is optional; only districts requesting SBRC-granted MSA (Project 1119) will need to complete the “MSA Application” page.
The restricted use of related MSA is to provide additional resources for the 2026-2027 school year that are necessary to implement the at-risk, alternative school, dropout prevention, and returning dropout services for identified students as defined in the local school board’s adopted plan pursuant to Iowa Code section 257.38. MSA awarded for this purpose will not increase regular program spending authority.
Reminder: Boards must approve both the request for additional spending authority and the at-risk/dropout plan (with all required components) each year. Failure to do so invalidates the district’s authority to request the additional spending authority. Templates for both actions that are required by the board are below.
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At Risk/Dropout Plan - Motion by _______ to approve the At-Risk/Dropout Plan for the 2026-2027 school year. Seconded by _______; Ayes: ______, Nays: ________The motion _______ by a vote of _____.
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Request to the SBRC for MSA for the At-Risk/Dropout Program - Motion by _________ to approve the request to the School Budget Review Committee (SBRC) for the Modified Supplemental Amount (MSA) in the amount of $__________ for the 2026-2027 At-Risk/Dropout Plan. Seconded by _______; Ayes: ______, Nays: ________The motion _______ by a vote of _____.
Technical note - Uploading board minutes prior to certifying MSA application: In the MSA Application page, click the Save button when entering or modifying the numbers in line 5 (requested modified supplemental amount) and/or line 7 (number of identified students) BEFORE clicking the Upload Board Minutes button. If entries are made without being saved and then board minutes are uploaded, the amounts in lines 5 and 7 may not be retained.
Questions regarding the At-Risk/Dropout program or application can be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
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The U.S. Secret Service National Threat Assessment Center (NTAC) is offering a virtual training presentation on targeted violence prevention titled: Enhancing School Safety Using Behavioral Threat Assessment. The audience is school administrators, educators, and other school safety stakeholders. Register for one of the dates (1/21/26, 3/18/26, or 5/20/26) at SchoolSafety.gov.
Students may spend more time online while at home during extended school breaks. With winter vacation approaching, teachers, parents, and guardians can take action now to encourage online safety. The U.S. Department of Homeland Security’s Know2Protect program offers tip sheets and activities that teachers can use in the classroom to educate students on the signs of online child exploitation and how to respond. Through the campaign, school communities can also find helpful materials like internet safety checklists and an online safety agreement for families. Other published resources include activities for students such as content-related crosswords and bingo to raise awareness, social media assets, and tips for educators.
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The Bureau of School Business Operations hosted the Finance Roundtable at the Grimes Building on Friday, November 14. Led by Bureau Chief Kassandra Cline, 31 members attended and discussed agenda topics including introductions of new and returning members, continuation of SBRC-directed unspent authorized budget discussion, off-season student activity camps, at-risk/dropout prevention plans, post-crash procedures, use of federal fiscal risk assessment outcomes, fiscal agent special education costs, student safety, CAR extension guidance, and student lunch debt. This diverse group is an invited focus group comprised of school business officials, superintendents and AEA representatives from around the state including members of the Department of Education, Department of Management, Legislative Services Agency, and Office of the Auditor of State, as well as individuals from various organizations that support school districts across the state including IASBO, IASB, SAI, and ISFIS. The group meets three times during the school year to discuss school finance-related issues and is scheduled to meet again in January.
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.
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Questions relating to the articles below may be sent to State Director for Pupil Transportation, Tom Simpson at tom.simpson@iowa.gov or 515-336-3965 or one of the inspectors below.
- Signage: “No Trespassing” signs are allowed on school buses. Iowa Administrative Code r. 281-44.3(34) states, a ‘No Trespassing’ sign may be affixed to the face of the top step in 2-inch black letters on a white background. The addition of this sticker is a simple step that can assist with the safety and security of the vehicle.
- Vehicles Purchased: Iowa Code section 321-374 requires vehicles purchased by districts, nonpublic schools, charter schools, or contractors to be inspected before being used for student transportation. If the initial pre-use inspection is not performed by a member of the Department’s school bus inspection team, the owner must have the vehicle inspected and submit the completed pre-use inspection form to the Department before using the vehicle for student transportation. The forms are available on the Department’s Pupil Transportation web page, under the Forms section.
- Substitute School Bus Drivers: Substitute drivers must meet the same qualifications as all other school bus drivers. These qualifications can be found in Iowa Code sections 321.375 and 321.376.
The National Transportation Safety Board (NTSB) recently published an article titled, “School Bus Roadway Departure and Rollover” in the wake of the August 13, 2025, school bus crash in Leander, Texas. As part of the accident investigation, NTSB also issued three urgent recommendations on October 20, 2025, detailed in the following report: Ensuring Passenger Seat Belt Use on School Buses.
Crash Summary: At the time of the crash, the bus was transporting 46 student passengers between ages four and ten from Bagdad Elementary School to their residences. Sixteen of the passengers and the driver were injured in the crash; no one was fatally injured although some of the victims sustained serious injuries.
According to the NTSB preliminary report, video evidence showed that, of the 42 student passengers visible in the video (out of the 46 passengers onboard), only six were belted and four of those passengers were wearing only the lap portion of the lap/shoulder belt. The proper use of the lap/shoulder belt for the two remaining belted passengers of the six could not be determined due to the limited visibility in the video of their seating positions on the left side of the bus.
As seen in the video footage, when the school bus departed the roadway and began to roll onto its right side and subsequently onto its roof, the unbelted passengers were displaced from their seating compartments and into the roof area, striking the ceiling of the school bus and other passengers. Some passengers struck the emergency exit roof hatch, causing it to partially open. As the bus rolled further and came to rest on its left side, the unbelted passengers ended up on the left side of the bus, on top of other passengers, the seats, and the left-side windows. The four passengers who were wearing only the lap portion of the lap/shoulder belt were partially restrained by the lap belt, reducing their upward excursion and preventing impact with the ceiling and the left-side seats. However, these four passengers were still vulnerable to injury from upper body flailing and occupant-to-occupant impacts. Although visibility of the two additional belted passengers was limited, they remained within their seating compartments during the extent of the rollover sequence.
NTSB Recommendations: NTSB's urgent recommendations to student transportation organizations are listed below.
Inform your members of the circumstances of the Leander, Texas, rollover crash, the lack of seat belt use by most passengers, and the need for school districts to establish enforceable policies and procedures for seat belt use on school buses so that every student and driver on every school bus equipped with passenger seat belts is properly restrained by lap/shoulder belts or five-point harnesses, as appropriate, on every trip. The policies and procedures should at a minimum include:
- mandatory pre-departure driver instruction to students to properly belt and periodic pre-departure inspection by drivers or other staff to ensure that each student is properly belted;
- periodic review of onboard video camera footage, when equipped, to verify seat belt use; and
- increased training and education of school administrators and staff, bus drivers, parents, and students about proper seat belt use and adjustment, seat belt policies and procedures, the safety benefits of seat belt use, and the importance of being properly belted.
In October, CDL medical certificates began being issued electronically. At that time, the Federal Motor Carrier Safety Administration (FMCSA) National Registry II Learning Center web page stated that Commercial Learner’s Permit (CLP) and Commercial Driver’s License (CDL) holders will no longer be required to submit a paper medical examiner’s certificate to the Iowa Department of Transportation (IDOT). Instead, driver physical qualification examination results will be electronically transmitted from the FMCSA’s National Registry to IDOT and posted on the driver’s record.
The FMCSA web page also stated that CLP and CDL holders will no longer receive the original/paper medical examiner’s certificate from the certified medical examiner unless they request a copy for their records.
The Department was recently notified by IDOT that this only applies to drivers that self-certify as “non-excepted interstate”. All other self-certification statuses will not be electronically reported to IDOT. Many Iowa school bus drivers self-certify as “excepted intrastate” status and are therefore not required by IDOT to have a medical certificate on file. However, Iowa Administrative Code r. 281-43.12 requires all school bus drivers to submit a signed medical examiner’s certificate to the driver’s employer on an annual basis.
Next Steps:
- Each district should require each driver to request a paper copy of the medical examiner’s certificate from the medical examiner.
- Each district should retain a copy of each driver’s medical examiner’s certificate, which is used to update the driver’s information in the Driver Authorization System.
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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, 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. § 2000d2000e), 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, Cesar E. Chavez Memorial Building, 1244 Speer Boulevard, Suite 310, Denver, CO 80204-3582, telephone number: 303-844-5695, TDD number: 800-877-8339, email: OCR.Denver@ed.gov.
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