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 April 2026
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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 17
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Deadline for School Bus Safety Week Poster Contest Submissions
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April 21
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AEAs: IDEA PBC (Part C and Birth to 3) Budget Webinar
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April 23
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LEAs: IDEA PBC (Part B) Claims Webinar
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April 30
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New Instructional Support Levy (ISL) Resolutions to the Department of Management (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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May 5
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AEAs: IDEA PBC Budget (Part C and Birth to 3) Due
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May 15
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LEAs: IDEA PBC Claims Period 1 (Part B) Due
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May 15
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AEAs: IDEA PBC Claims Period 1 (Part C and Birth to 3) Due
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June 1
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Deadline for District Budget Amendments
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June 9
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SBRC Hearing
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June 15
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LEAs: IDEA PBC Claims (Part B) Open
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June 15
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AEAs: IDEA PBC Claims (Part C and Birth to 3) Open
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June 15
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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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July 15
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LEAs: IDEA PBC Claims (Part B) Due
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July 15
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AEAs: IDEA PBC Claims (Part C and Birth to 3) Due
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July 15
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Last Day to Bill for Second Semester Regular and Special Education Tuition
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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 being a resource for peers across the State? Consider joining our team!
View State of Iowa Benefits at a Glance 2026. We are currently accepting applications for two positions on our team.
This position works to assist districts with allowable uses of special education funds, special education billing, and the special education supplement application.
This position serves as a technical resource to the field regarding eligible services, coding, and billing and engages in statewide policy conversations.
It is important for our team to be fully staffed with knowledgeable, dedicated team members so we can best support those in the field! Questions about the position responsibilities or ways these roles make a difference internally and across the State can be sent to Kassandra Cline at kassandra.cline@iowa.gov or 515-326-2242.
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Resources
The Department hosted webinars introducing LEAs to the IDEA PBC claims process (April 23, 2026) and AEAs to the IDEA PBC budget process (April 21, 2026). The slide decks and recordings for both webinars as well as the related instructions will be available on the Department’s Special Education Finance web page.
Next Steps
LEA (Part B)
- Part B Claims Period 1 deadline is May 15.
- Part B Claims Period 2 will be available from June 15 to July 15.
AEA (Part C and Birth to 3)
- Part C and Birth to 3 Budget certification is due May 5.
- Part C and Birth to 3 Claims Period 1 deadline is May 15.
- Part C and Birth to 3 Claims Period 2 will be available from June 15 to July 15.
The Department will host a webinar on Tuesday, May 5 at 12:30 pm for all AEA staff who may be involved in the IDEA Part C and Birth to 3 claims process. During this webinar, the Department will demonstrate the steps necessary to submit claims for IDEA Part C and Birth to 3 funds in the application for reimbursement.
The IDEA PBC application is used to monitor the activities of subrecipients who receive federal IDEA Part B and C funds through the Iowa Department of Education as required by the Code of Federal Regulations Uniform Administrative Requirements for Federal Awards (34 C.F.R. §§ 300.149, and 300.600 through 300.602).
Meeting information is provided below.
https://IDOE.zoom.us/s/87116972038?pwd=t8cN6ZpdTQam6lUo3ykqyVAccZCs7k.1
Passcode: 224938
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Question: Does the 180-day billing denominator apply to districts that have a calendar year based on a minimum of 1,080 hours of instruction? How do districts bill if they have a four-day school week?
Answer: Districts are billed the entire rate for students who are enrolled for the entire school year. However, billing is prorated on a per diem basis for students who attend less than the full year.
The 180-days is the denominator for all districts, regardless of whether they have chosen to count hours or days. However, for each of the four-day weeks that meet the 30-hour threshold, pursuant to Iowa Code section 256.7(19), the days are counted as a five-day week for billing purposes. The annual and per diem amounts can be found on page one of the 2025-2026 Open Enrollment Billing Chart & Scenarios document located on the Department’s Open Enrollment, section Billing Chart & Scenarios web page.
Question: Can the cost of a Food Service Director be paid from the General Fund?
Answer: No. Appendix B of 2 CFR Part 225 specifically identifies a School Food Service Director as a direct program cost and is therefore appropriate from the Nutrition Fund. This is further supported by Iowa Administrative Code 281—98.61, which states "If another fund specifically lists an expenditure to that other fund, it is assumed not to be appropriate to the general fund unless statute expressly states that it is an appropriate general fund expenditure." Since the nutrition program is meant to be self-sustaining, it is critical to differentiate between direct program costs, which must be paid from program sources, and indirect costs, which may be paid from other sources, up to the indirect cost maximum rate.
Question: What is the appropriate amount to bill for a student receiving regular education services who is served through a tuitioned-in service arrangement?
Answer: Pursuant to Iowa Code section 282.24, the maximum tuition fee that may be charged for elementary and secondary students residing within another school district or corporation, except students attending school in another district under section 282.7, subsection 1 or 3 (whole-grade sharing), is the district cost per pupil of the receiving district as computed in section 257.10. The maximum tuition rate (i.e., DCPP) is available on the Department’s Tuition & Fees web page.
Note: Billing for students served through a tuitioned-in service arrangement does not include per pupil categoricals such as teacher leadership and compensation (TLC), professional development (PD), and early intervention childhood (EIC).
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Fiscal year 2025 (FY25) Certified Annual Report (CAR) data is finalized. Thank you for your hard work throughout the year, including assisting the Department with the CAR review process. School districts managed over $10 billion for Iowa’s students across more than 458 revenue funding streams. Your work is important, essential, and appreciated every day.
FY25 CAR School District Final Data
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Count
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Category
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458
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Total number of revenue streams received in FY25 by all school districts
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114
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Highest number of revenue streams received in FY25 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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FY25 Total Revenues
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$10,635,848,822.37
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$9,726,785,670.24
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FY25 Total Expenditures
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$10,743,434,837.76
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$9,850,629,081.35
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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 Department's Uniform Financial Accounting web page 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 county treasurers.
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The School Information Update (SIU) application, available in the EdPortal, is open and should be certified by June 1 each year.
Best Practice: Complete the SIU as soon as possible to help ensure the Consolidated Accountability and Support Application (CASA) is populated correctly for the 2026-2027 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 2026-2027 school year. 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 tab 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 2025-2026 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 sections 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 Ted Bauer at ted.bauer@iowa.gov or 515-979-5468. If you have other questions regarding the completion of the SIU application, please contact Jennifer Thomas at jennifer.thomas@iowa.gov or 515-725-2252.
The Nonpublic Transportation Claim application accessible through the EdPortal is anticipated to open mid-May and is due Monday, June 15. Information relating to the Nonpublic Transportation Claim process is found on the Department’s Nonpublic Transportation Claim web page.
Please note: Claims filed after June 15, 2026 may not be paid.
Each year, claims exceed the funds allocated for nonpublic transportation reimbursement. Claim payments for the 2025-26 school year will be based on the claims submitted before the deadline, leaving no funds available for late filers. Personnel responsible for timely submission of district claims must be sure that the claim is complete and accurate.
Questions regarding the nonpublic transportation claim may be directed to Tom Simpson at tom.simpson@iowa.gov or 515-336-3965.
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SchoolSafety.gov’s web page on Bullying and Cyberbullying Prevention page provides a myriad of resources for education leaders.
Multiple federal agencies collaborate to create resources published on SchoolSafety.gov: U.S. Departments of Homeland Security (DHS), Education (ED), Justice (DOJ), and Health and Human Services (HHS).
StopBullying.gov is a website created through the collaboration of multiple US federal agencies and managed by the U.S. Department of Health and Human Services. The website provides numerous resources on bullying an cyberbullying prevention, identification, facts, and potential responses.
The Iowa School Resource Officers Association (IASRO) is hosting its annual school safety conference June 16 - June 18, 2026 at Camp Dodge in Johnston, IA. Additional information is available on the IASRO 2026 Training web page.
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The School Budget Review Committee (SBRC) met in regular session on Tuesday, March 10, 2026. The SBRC reviewed the Committee responsibilities pursuant to Iowa Administrative Code r. 289-6.2, preliminary district cash reserve levy limits, gifted and talented budget information, updated unspent authorized budget per pupil decile rankings, and implementation of Senate File 659 (Iowa Acts 2025) which codified an eligible request for modified supplemental amount (MSA) for districts whose percentage of students enrolled as the result of open enrollment is equal to or greater than 45% of students enrolled.
The SBRC granted requests for permission to use special education program funds for administrative costs of special education programs and separately considered MSA requests related to FY27 at-risk, alternative school, and returning dropout and dropout prevention (AR/DOP) programs for which 315 requests were approved and one request was denied because the district did not meet the requirement to have a board approved plan pursuant to Iowa Code §§ 257.38 and 257.40. Additional action related to AR/DOP programming included the approval of negative MSA that was erroneously requested by one district for AR/DOP programming in FY24, FY25, FY26 for which the district had no authority to request because its program plan did not meet the requirements of Iowa Code section 257.38. The Committee also approved requests for MSA relating to hazard abatement for two districts, authorized a transfer from the SAVE Fund to the PPEL Fund for one district, and authorized one district to transfer from the unexpended General Fund to the Daycare Enterprise Fund, as well as an equal amount of MSA. The Committee received one fiscal update for a district that was required to appear based on fiscal triggers. The Committee took action to accept the corrective action plan and approved 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. Questions regarding the SBRC can be sent to SBRC liaison Stephanie Edler at stephanie.edler@iowa.gov or 515-689-2258.
SBRC Requests: Furnishing, Equipping, and Contributing to the Construction of a New Facility
The SBRC directed the Department to remind districts that decisions by the Committee are made on a district-by-district basis and based on the individual circumstances in that district. The Committee has authority to grant use of the unexpended fund balance to furnish, equip, and contribute to the construction for a new building or structure for which the voters approved a bond issue (Iowa Code § 257.31(7)). However, the SBRC wishes to emphasize that no district should assume, nor plan into their building project, that the SBRC will grant a modified supplemental amount for this purpose. The only way a district can ensure that it will have enough funds to complete construction and to furnish and equip the facility is to be sure that the bond issue voted in the district is adequate to cover these costs. The SBRC will continue to review each district’s circumstance and evidence of need at the time of a request.
School food authorities (SFAs) interested in implementing the Community Eligibility Provision (CEP) for the first time in FY27, or planning to continue CEP in FY27 are required to complete the CEP Intent to Implement no later than June 30, 2026. The USDA CEP Fact Sheet provides a brief summary of the alternative claiming process.
As a reminder, School Food Authorities participating in the National School Lunch and School Breakfast Program (NSLP/SBP) and the Child and Adult Care Food Program (CACFP) who expend $1,000,000 or more in Federal awards during the fiscal year are subject to an annual single audit, unless otherwise exempt. Please note, the audit threshold increased to $1,000,000 for fiscal years starting on/after October 1, 2024. For fiscal years that started before October 1, 2024, the Federal award threshold was $750,000.
Additionally, the auditee must electronically submit the single audit package to the Federal Audit Clearinghouse (FAC) through their website: fac.gov. The single audit reporting package is due to the FAC the earlier of 30 days after receipt of the audit report or March 31.
Additional information regarding these requirements is available in the following regulations: 7 CFR 226.8(a), 7 CFR 210.22, 2 CFR Part 200 Subpart F, and 2 CFR 200.512(d).
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.
While school buses remain incredibly safe, students are most vulnerable when they are outside the bus in the “danger zone”. The danger zone around a school bus is the area near the bus where students are most likely to be injured by their own bus or by vehicles driven by other motorists. Students are approximately three times more likely to be injured in the danger zone than while riding in the bus. Many of these injuries come from motorists who do not obey school bus stop signs and warning lights.
Action Requested: The Iowa Department of Education is assisting the National Association of State Directors of Pupil Transportation Services (NASDPTS) in coordinating a national survey to document illegal passing of school buses. The data will help improve safety countermeasures in Iowa and at the national level.
Districts, contractors, nonpublic schools, and other student transportation providers are encouraged to assist in this important project.
On Wednesday, May 6, school bus operators should observe and report any instances of motorists illegally passing their school buses. Drivers should document the time of day (morning, midday, afternoon), the direction of the pass (from front or from rear), and the side of the bus where the passing occurred (left or right). The 2026 School Bus Driver Survey: Illegal Passing form for drivers is available on the Department's Transportation Forms web page. Driver observations should be compiled and returned to Tom Simpson at tom.simpson@iowa.gov by Wednesday, May 13. The Department will then report the submitted information to NASDPTS.
Contributions to inform this important, nationwide effort are appreciated.
Annual Reminder: Please verify all vehicles used for transporting students are reported in the Vehicle Information System (VIS) application available in the EdPortal. This includes adding newly purchased vehicles and removing vehicles that are no longer used to transport students.
Action Item: Review the entire vehicle inventory annually prior to July 1 to ensure the vehicle inspection list is accurate and any depreciation costs accurately flow into the Annual Transportation Report for FY26, which ends June 30.
To Add a Vehicle:
- Log into VIS and go to the “District Vehicles” list under the “Vehicles” heading.
- Click the “+New Vehicle” button at the top left corner of the vehicle list.
- Complete all sections of the “Add Vehicle” pop-up page.
- Click the “Save” button at the bottom of the page.
To Remove a Vehicle:
- Locate the vehicle. Click “Edit”.
- Click the drop down menu for “Vehicle Status" at the bottom of the screen.
- Select one of the three options to describe the disposition of the vehicle.
- Options include: “Salvaged/Scrapped", “Sold", or “Suspended".
- The information is used to help calculate the related depreciation. If the vehicle disposition information is not populated correctly, depreciation information cannot be calculated. All information pertaining to the vehicles in the VIS should be accurate and complete.
- The vehicle may then be deleted from the “Vehicle Information” screen by locating the vehicle number and clicking the “Delete” button in the corresponding row.
The Department’s inspection team is recommending that school bus seat frame securement be included in all pre-trip inspections. Seat frames that are not securely attached to the floor and wall of a school bus create an unsafe condition for students and Department inspectors will place any affected vehicle in an out-of-service status.
Unsecured seat frames can be caused by corroded, loose, or missing fasteners. Drivers should be encouraged to report loose seat frames immediately and buses with loose seat frames should not be used for student transportation until correct repairs are made.
The Federal Motor Vehicle Safety Administration (FMCSA) recently published information related to a United States Department of Transportation (USDOT) update on the use of marijuana by people employed in safety-sensitive transportation positions, which includes school bus drivers. This update followed the Executive Order issued by the President of the United States on December 18, 2025, that directed the Department of Justice to reschedule marijuana from a Schedule I to a Schedule III drug.
The USDOT has long-standing restrictions on marijuana use by people employed in safety-sensitive transportation positions. The Executive Order and the legalization of recreational marijuana use in 24 states, however, have caused many to ask if FMCSA requirements for school bus drivers with commercial driver’s licenses have changed.
The USDOT update states that the USDOT drug and alcohol testing process has not changed and marijuana remains a Schedule I drug. The update further states, “It is still unacceptable for people who work in safety-sensitive transportation positions to use marijuana.” This includes school bus drivers.
49 CFR 382.301 requires employers to have a negative controlled substance test result on file before a driver performs safety-sensitive functions for the employer.
The update also directs laboratories, medical review officers, and substance abuse professionals to continue to follow 49 CFR part 40. USDOT also points out that guidance on medical and recreational marijuana and cannabidiol (CBD) are also still in effect.
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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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