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 May 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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May 15
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IDEA PBC Application - AEA Budget (Part C) Due
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May 15
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IDEA PBC Application - LEA Claims Period 1 (Part B) 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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AEAs: IDEA PBC Claims (Part C and Birth to 3) Open
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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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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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Last Day to Complete the Community Eligibility Provision (CEP) 2026-27 Intent Form
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July 15
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Special Education Billing Application 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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LEAs: IDEA PBC Claims (Part B) Due
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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 Sheila Tharp to our team! Sheila joins us from Olds, Iowa. She has served as a School Business Official for the past sixteen years, with experience in three different Iowa school districts. Sheila will be supporting the field in the realm of Certified Annual Report and account coding and can be reached at sheila.tharp@iowa.gov and 515-205-0259. Welcome, Sheila! |
The CAR 2026 COA Test Records application is available for district and area education agency (AEA) use. Changes and updates to edits and warnings will be ongoing.
- Stages one and two validate the composition of the account code.
- Stages three and four will be available but may change as updates are made.
- Users may get stage four reconciliation messages, as all revenue, receivables, or restricted fund balances may not be entered prior to the end of the fiscal year in the district’s accounting system.
- A district may test an individual account code or an entire CAR file.
- The COA Test Records application mirrors the CAR Upload and Reports application.
- Many of the COA Test Records edits are programmed to check tables for information. These tables may not be complete until all data is available.
Districts and AEAs are strongly encouraged to test CAR files early and often for account coding accuracy. Please be sure to update the district’s financial software to the most current version before creating the export file. Districts and AEAs should not change accounting records to pass edits, as the edit may need to be modified during testing. The COA test records application is available on the Iowa Education Portal (EdPortal). Once logged in, go to EdInfo, then Finance Applications.
If you need access to the CAR 2026 COA Test Records application, the portal security officer at the district or AEA will be able to grant access. Any other portal login questions or issues may be directed to ed.portal@iowa.gov.
Questions regarding coding, issues with the upload, or edits and/or warning messages can be directed to Bobby Wilson at bobby.wilson@iowa.gov or 515-210-9674, or Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
The Nonpublic Transportation Claim is due June 15 and available in the EdPortal. Detailed information regarding how to complete the application is available in the Applications section below.
The Department is introducing a new “Audit Insights” section, listed below to highlight recurring audit themes, reporting reminders, and internal control considerations identified through statewide audit reviews and follow-up activities.
Iowa Code section 298A.2 grants school districts the authority to transfer all or any portion of the unexpended, unobligated amounts remaining at the end of a fiscal year to the Flexibility Account from the categorical funds listed below.
- Project 3117: Statewide Voluntary Preschool Program (SWVPP)
- Project 3373 or 3376: Professional Development (PD)
- Project 1113: Home School Assistance Program (HSAP)
- Project 3116: Teacher Leadership & Compensation (TLC)
- Other categorical sources only if the program, purpose, or requirements for the expenditure of such moneys have been repealed or are no longer in effect
Reminder: Any spending from the Flexibility Account in FY26 must first be presented at a public hearing and subsequently be approved through a board resolution occurring on or before June 30, 2026. The board resolution must include the details below.
- Original source (e.g., SWVPP, PD) and purpose of the funds
- Proposed use of such funds
- Amount of the proposed expenditure
- Fiscal year from which the transfer of such funds to the Flexibility Account occurred
- Certification that the statutory requirements for each original source of the money proposed to be used have been met, have been repealed, or are no longer in effect
Additional information using the flexibility account is available on the Department’s Levies & Funds web page under the General Fund heading.
Resolutions and questions may be directed to Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
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Question: May a balance in a student lunch account of a student who no longer attends the district be retained?
Answer: No. The district may not keep any part of the money. If a student has graduated or the district is reasonably certain the student will otherwise not be returning, the district must refund the parent / guardian.
If, after making reasonable attempts and documenting these attempts, the district cannot locate the family, the school should follow Iowa Code Chapter 556 Disposition of Unclaimed Property. Additional information may be found at the Great Iowa Treasure Hunt website.
Question: What costs of setting up a new special education classroom can be charged to the special education program?
Answer: Every student is a general education student first, and each generates regular state aid to pay for related costs. All students are entitled to the same (non-specialized) essentials such as a computer, desk, and instructional supplies that are appropriate to pay from non-special education sources. Examples of common questions are provided below. The Chart of Allowable Special Education Costs provides additional information regarding eligible and ineligible special education program costs.
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Item
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Allowable SE Cost
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Test for SE Cost
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General Office Supplies (file folders, paper clips, binders, expo markers, etc.)
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No
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N/A
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Instructional Supplies
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To the extent the instructional supplies are necessary to implement the Individualized Education Programs (IEPs), could include anything that is exclusive for the special education program from pencil grips to very specialized supplies
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If the instructional supplies were purchased for use by a special education student, but it is available on demand for all students, and not utilized as an accommodation, modification, or specialized support, it is not a special education cost.
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Furniture
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To the extent that the furniture is specialized or adapted as required by the IEP of a student, or exclusive for the special education program and not appropriate in the general education program
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If the furniture is purchased for the special education classroom, but it is the same furniture that is provided to all classrooms (desks, carpets, bookshelves, chairs, etc.), it is not a special education cost
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Computer/ iPad
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To the extent required by a current student's IEP, is specialized, and is exclusively used for special education
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If all students are issued a computer, and a special education student is issued the same computer, it is not a special education cost
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Curriculum
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To the extent that the curriculum is specialized or adapted as required by the IEP of the student, and is used exclusively for special education
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If the curriculum was purchased for use by a special education student, but it is the same curriculum used in the general education environment, it is not a special education cost
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Question: The district uses SWVPP funds to provide snacks for SWVPP students. The students who are served in SWVPP with IEPs are also provided snacks. Can I charge those snacks to the special education program?
Answer: No. The snacks are being provided to SWVPP students who have IEPs because they are served in SWVPP, not because they have an IEP. The costs cannot be charged to the special education program.
The appropriate source to pay for snacks provided to special education students served in SWVPP is regular state aid funds (e.g. unobligated General Fund monies). (Note: A student in SWVPP also on an IEP does not generate SWVPP funds for the general education portion of the day, but does generate regular state aid.)
Reminder: All students are general education students first. Only costs that are incurred beyond the regular education environment to implement the IEP are allowable to be charged to the special education program. For example, if your district is a 1:1 and all of the students in the preschool classroom get their own tablet, then the tablets are paid from SWVPP for preschool students without IEPs and 1.0 monies for students with IEPs if they are the same tablet.
Question: May we retain funds in student lunch accounts that no longer attend our school?
Answer: The school may not keep any part of the money. If a student has graduated or will otherwise not be returning, the school must refund the money to the student’s parent or guardian.The parent/guardian paid the money in return for certain goods - the meals.
Once a school is reasonably certain that a student will not be returning, the school needs to take reasonable steps to ascertain a forwarding address. If another school makes contact to ask for the student’s records, work with that school. If, after making reasonable attempts and documenting these attempts, the school cannot locate the family, the school should follow Iowa Code Chapter 556 Disposition of Unclaimed Property. Additional information may be found at the Great Iowa Treasure Hunt website.
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Negative Cash in Pooled Cash
When a fund has a negative cash position within pooled cash (i.e., has overdrawn its share), the overdraft should be reported as an interfund liability, with a corresponding interfund receivable reported by another fund (GASB Codification Section 1800.801).
- Overdrawn fund → Interfund Loans Payable (Account 401)
- Lending fund → Interfund Loans Receivable (Account 131)
If the pooled account as a whole is overdrawn, the overdraft should be reported as an external liability (Account 424, bank overdrafts) rather than an interfund liability.
Questions regarding account coding can be directed to Bobby Wilson at bobby.wilson@iowa.gov or 515-210-9674, or Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
Tuition, including open enrollment, is billed on a semester basis on or before February 15 and July 15 each year (Iowa Code § 282.20(3)). An open enrollment bill from the serving district to the resident district should include the student’s identifier (e.g., name or state student ID), grade, entry date, exit date (if applicable), number of days attended this semester, and the amounts charged for tuition, TLC (Teacher Leadership & Compensation), PD (Professional Development), EIC (Early Intervention Childhood), and EL (English Learner), if applicable. State identification numbers for students should not be included with their names in an email. Columns and rows should be totaled. The 2025-2026 Open Enrollment Billing Chart is available on the Department’s Open Enrollment web page and additional information is located on the Department’s Tuition and Fees web page.
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This article is organized into multiple subtopics providing information regarding account coding questions in the Nutrition Fund.
- Deposits made to a school meal account
- Determining and recording bad debt
- Applying revenue to student meal debts
- Funds donated from private sources
- Funds from the General Fund flexibility account transfer
Deposits made to a school meal account
Deposits made into a school meal account are considered unearned revenues and must be recorded in the Nutrition Fund balance sheet Account 483 - Unearned Revenues. These monies are properly accounted for as a liability (e.g., in the event refunds are requested when a student/adult leaves the district). As students/adults make purchases using funds from their meal account, the purchase becomes a sale with Source 16XX. Districts should record student/adult sales monthly using reports or data from the Point of Sale (POS) system.
Deposit payments made into individual/family food service account
Debit Cash (Fund 61, Account 10X)
Credit Unearned Revenues (Fund 61, Account 483)
Record student/adult purchases as meal sales monthly using data from POS system
Debit Unearned Revenues (Fund 61, Account 483)
Credit Meal Sale (Fund 61, Source 16XX)
Determining and recording bad debt
At the end of a school year, districts should make an adjusting journal entry to account for accounts receivable (Account 153) in the Nutrition Fund using reports or data from the POS system.
Bad debts are unpaid meal accounts which are no longer collectible or are too costly to be collected. Review the district’s board policy which defines parameters for determining when a liability is uncollectible and should be considered a bad debt. Once a debt is determined to be a bad debt, the district may set up an estimated bad debt account for the amount deemed uncollectible in the Nutrition Fund balance sheet Account 154 - Allowance for uncollectible accounts receivable. Balance sheet Account 154 is a contra asset account that reduces the amount of the gross accounts receivable amount on the district's balance sheet.
Record estimated bad debt for uncollectible meal account
Debit Bad Debt Expense (Fund 61, Function 3110, Object 899)
Credit Allowance for Uncollectible Accounts Receivable (Fund 61, Account 154)
Applying revenue to student meal debts
1. Funds donated from private sources
Iowa Code subsection 283A.11(6) authorizes districts to deposit money received from private sources for purposes of paying student meal debt in the Nutrition Fund.
Deposit donated funds from private sources into the Nutrition Fund
Debit Cash (Fund 61, Account 10X)
Credit Donation for Negative Nutrition Account (Fund 61, Source 1922)
Pay student meal debt with donated funds from private sources
If the debt is already included in the estimated bad debt (Account 154) -
Debit Allowance for Uncollectible Accounts Receivable (Fund 61, Account 154)
Credit Other Accounts Receivable (Fund 61, Account 153)
*Districts may use a district-assigned project code to track the donation.
OR
If the debt has not been included in the estimated bad debt (Account 154) -
Debit Bad Debt Expense (Fund 61, Function 3110, Object 899)
Credit Other Accounts Receivable (Fund 61, Account 153)
*Districts may use a district-assigned project code to track the donation.
2. Funds from the General Fund flexibility account
Districts may also deposit funds from the General Fund flexibility account into the unpaid student meals account per Iowa Code subsection 298A.2(2)"c"(6).
c. Moneys deposited in the flexibility account may be used by the school district during a budget year beginning on or after the calendar years in which the moneys were transferred to the flexibility account for any of the following:
(6) For deposit in the unpaid student meals account to be used for purposes of paying student meal debt accrued by individual students in accordance with section 283A.11, subsection 6.
Transfer funds from the General Fund flexibility account into the Nutrition Fund
Debit Flexibility Account (Fund 10, Function 6261, Project 31XX, Object 910)
Credit Cash (Fund 10, Account 10X)
Debit Cash (Fund 61, Account 10X)
Credit Interfund Transfer from General Fund (Fund 61, Project 1922, Source 5210)
Pay student meal debt with funds from the General Fund flexibility account
If the debt is already included in the estimated bad debt (Account 154) -
Debit Allowance for Uncollectible Accounts Receivable (Fund 61, Account 154)
Credit Other Accounts Receivable (Fund 61, Account 153)
OR
If the debt has not been included in the estimated bad debt (Account 154) -
Debit Bad Debt Expense (Fund 61, Function 3110, Object 899)
Credit Other Accounts Receivable (Fund 61, Account 153)
Further questions can be directed to Bobby Wilson at bobby.wilson@iowa.gov or 515-210-9674, or Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
As we near the end of the fiscal year, districts and AEAs should review School-Based Medicaid Activity and ensure amounts are recorded appropriately. Please review the items below.
- Medicaid reimbursements received
- Amounts due to HHS/state share
- Revenue versus payable recording
- Related expenditures reclassifications, if applicable
Additional guidance and example journal entries are available in the resource guide titled Accounting for School-Based Medicaid.
Further questions can be directed to Bobby Wilson at bobby.wilson@iowa.gov or 515-210-9674, or Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
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The Nonpublic Transportation Claim is available through the EdPortal 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, the amount of requests received exceeds the funds appropriated for the the nonpublic transportation claims. Payments for the 2025-26 school year will be prorated based on the requests submitted before the deadline, leaving no funds available for late filers. Personnel responsible for timely submission of district requests 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.
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.
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.
- 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).
OR
- 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).
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.
The Special Education Billing (SEB) application is open for districts to complete final billing for FY26. Final billings are statutorily required to be submitted by July 15 per Iowa Code § 282.20(3).
Student information is required to be entered by the number of days only. Districts must upload a CAR file to activate the SEB application. Districts should also clear edits related to special education accounts in the CAR/COA test records application prior to sending bills through the SEB application. Instructions for the SEB application can be found in the EdPortal, within the application under the “Help” tab.
Timeline for Successfully Completing the SEB Application and Claims Timely:
By June 30: Enter all students into the SEB application, including those who will populate the special education foster care, termination of rights, non-public, and high cost claims.
Between July 1-15: Review and verify the accuracy of the tuition out information through the Tuition Payable tab in the SEB application. If it is determined that a student has been omitted, contact the district that provided educational services to add the student in their SEB application.
By August 1: Submit claims for special education foster care, termination of rights, nonpublic, and high costs.
Questions can be directed to the Special Education Finance Team at SpecialEducationFinance@iowa.gov or 515-393-8349.
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Due Date Reminder:
Annual audits of school districts, AEAs, and charter schools are required by March 31 following the close of the fiscal year pursuant to Iowa Code section 11.6. Districts and AEAs are expected to ensure audits are completed within the statutory timeframe or to request an extension when necessary. Timely completion supports compliance with state law and ensures accurate financial reporting and oversight.
Statewide Audit Status (as of 5/5/26)
- 341 -Total audit reports due
- 266 - Audits completed
- 75 - Audits outstanding
Breakdown of outstanding audits:
- 54 - Extensions granted and still active
- 19 - Past due with no extension
- 2 - Extensions expired
Key Reminder:
Audit reports and related submissions should continue to be submitted to the Department of Education at ed.audit@iowa.gov and the Auditor of State at submitreports@aos.iowa.gov.
Requests for audit filing extensions may be sent to the Auditor of State’s office at dana.davis@aos.iowa.gov.
The Department regularly conducts follow-up activities based on audit findings to determine if appropriate and timely corrective action has been taken. A recent analysis of audit results for FY24 and FY25 revealed over 400 segregation of duty findings, including many repeat findings.
School districts, AEAs, and charter schools are reminded of the importance of maintaining strong internal controls, including appropriate segregation of duties, to ensure sound financial management and compliance.
Audit findings continue to reflect challenges with segregation of duties, including repeat findings across entities. Districts are expected to demonstrate meaningful progress in strengthening internal controls and addressing these findings.
All entities are expected to establish, document, and maintain effective controls in accordance with 2 CFR 200.303. While full segregation of duties may be difficult in smaller districts due to staffing limitations, efforts should be made to implement compensating controls and strengthen oversight where possible.
Districts are encouraged to work with their independent auditors to identify acceptable practices and utilize available resources, including guidance from the Iowa Auditor of State website, including Audit Practice resources. Any progress made towards improving segregation of duties should be documented in the audit findings response and included in any required audit follow-up submissions.
Questions can be directed to Bobby Wilson at Bobby.Wilson@iowa.gov or 515-210-9674.
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Please join the Cybersecurity and Infrastructure Security Agency (CISA) School Safety Task Force on Thursday, May 28 from 2:00 p.m. – 3:00 p.m. CST for a virtual training on cybersecurity best practices for kindergarten through grade 12 (K-12) schools. This panel discussion will explore the current cyber threat landscape affecting K-12 schools and districts and offer actionable strategies to address emerging cyber risks, enhance K-12 cybersecurity programs, and foster a culture of cyber resilience.
Event Details
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When: May 28, 2026, at 2:00 p.m. – 3:00 p.m. CST
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Where: Microsoft Teams Live (access link to be provided to registrants one day in advance of the event)
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Registration: CybersecurityK12.eventbrite.com
REGISTER HERE
The subject matter covered during this event will be particularly relevant to school and district administrators, K-12 information technology and cybersecurity staff, school security staff, emergency management professionals, and other members of the school safety community. If you have any questions, please contact the CISA School Safety team at SchoolSafety@cisa.dhs.gov.
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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 the student(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 and for final billing.
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.
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 CEPs. SFAs must carefully determine the funding available in the NSFSA before implementing CEP.
SFAs interested in participating in the CEP for the 2026-27 school year and returning SFAs operating CEP must complete the CEP Intent to Implement in school year 2026-27 form no later than June 30, 2026. 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.
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 items below are applicable.
- The student is served pursuant to an 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 both of the items below 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 claim may begin on the date the parental rights were terminated. Prior to the claim eligibility, the serving district will bill the district where the parents lived on the dates served prior to the rights being terminated, or the district that counted the student on the current year special education headcount if the parents lived 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 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 the items below 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.
- Costs are defined as the actual special education costs incurred to serve the student pursuant to the IEP.
- Funds generated include the funds generated by the student from being included on the special education count.
Special Education High-Cost Fund Claims
Claims for students with this status are eligible if the items below 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.
- 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.
The English Learner (EL) Excess Costs application is available in September each year. Information used in the September 2026 application is generated from fiscal year 2025-2026 data.
Reminder: Continue to code EL (formerly LEP) expenditures to program codes 410-419, even if expenditures exceed the amount of revenue coded to Project 1112 or 4644. Excess EL expenditures will use Project 0000 and retain program codes 410-419. This information is used when submitting the EL Excess Costs application. If the program code is not used, the excess costs will not populate in the application.
Questions regarding the EL Excess Costs application can be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
The Bureau of School Business Operations hosted the Finance Roundtable at the Grimes Building on Wednesday, April 22. Led by Bureau Chief Kassandra Cline, there were 34 attendees who participated in discussing agenda topics including program code use in billing, expenditure reviews for federal reporting, fiscal monitoring reviews timing, AR/DOP MSA requests, IDEA PBC updates, legislative updates, and nonpublic transportation reimbursement claims. This diverse membership 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 districts across the state including IASBO, IASB, SAI, ISFIS, ISEA, and an auditing firm. The group meets three times during the school year to discuss school finance-related issues and will meet again in October.
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.
Districts may use vans that are purchased new or used, up to 10-passenger, including the driver, and vans that are purchased used, up to 12-passenger, including the driver, for pupil transportation (Iowa Code § 321.373(3)). If the district is considering purchasing vans for pupil transportation, helpful notes are provided below.
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New Purchases
- Districts that purchase new passenger vans with a capacity rating of more than 10 may not use the vans for pupil transportation.
- The Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005 requires that any vehicles over 10-passenger capacity which are purchased new for student transportation must be built to yellow school bus specifications. Vans do not meet these specifications, meaning 10-passenger vans are allowed and anything larger and purchased new must be a school bus.
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Used Purchases
- Vans purchased for student transportation with a rated capacity of 11 or 12, including the driver, must be acquired in used condition. "Used" is defined in Iowa Administrative Code r. 281-44.5(1)(b)(2) as a vehicle that has had a title transfer from a dealer to one or more previous retail owners.
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Alterations
- Per Iowa Administrative Code r. 281-44.5(1), alteration of a Type III vehicle, following manufacture by the OEM, is prohibited. While this includes the addition or removal of seats, the Department will grant an exception for seats which are added or removed as long as the seating capacity does not exceed the capacity as certified by the OEM or on the installed alterer’s certification and information label.
- Seating capacity rating may not be changed or modified except by the original equipment manufacturer (OEM), dealer, or remanufacturer. Seating capacities which vary from the OEM are required by the National Highway Traffic Safety Administration (NHTSA) to be identified by an alterer’s certification and information label, affixed to the frame of the driver’s door. Additional information and a sample alterer’s certificate can be found on the Type III Vehicle Information document posted on the Department's Pupil Transportation web page.
New or used Type III (family-type/multipurpose) passenger vehicle; a Type A, C, or D school bus; or a Multi-Function School Activity Bus (MFSAB) cannot be used to transport students until it been inspected in accordance with Iowa Administrative Code (IAC) 281-43.25(8). This includes passing a pre-use inspection conducted, documented, and reported on a form prescribed by the Department.
Prescribed Form: TR-F-27B Form
- Submit a completed form to the Department before the new or newly acquired vehicle is used to transport students.
- A properly completed form satisfies the requirements of IAC 281-43.25(8) and allows the vehicle to be used to transport students prior to the first official Department inspection.
- Receipt of this form also notifies Department inspectors that a vehicle is ready for its initial inspection.
- The completed TR-F-27B Form will serve as the chassis inspection card for the initial inspection that will be performed by the Department.
- For subsequent inspections, the TR-F-27A card must be used as the chassis inspection card.
Proper completion of the TR-F-27B Form includes the steps listed below.
- Determine which TR-F-27B form to use (Type III or Yellow Bus/MFSAB).
- Complete the top portion of the form for owner and vehicle specifics.
- Place an “x” or a checkmark in each box for items 1-24 (Type III) or 1-47 (Yellow Bus/MFSAB).
- Include the signature of the person who performs the pre-use inspection.
- Document the date and location where the pre-use inspection was completed.
- Submit a copy of the completed form to the Department or to a Department inspector.
- Place a copy of the completed form on file.
- Place the original completed TR-F-27B in the vehicle.
Department school bus inspectors recently discovered that multiple schools have been utilizing Type III vehicles that are not properly identified as school buses for student transportation to and from school.
Use on Regular Bus Routes: When being used to transport students to and from their attendance centers, however, these vehicles become school buses by definition. This can be found in Iowa Code section 321.1(69).
Iowa Administrative Code r. 281.44.5(2)”b” requires Type III vehicles to display a sign, visible to the rear, with the words “SCHOOL BUS”, while transporting students to and from school. The sign must be National School Bus Glossy Yellow with black letters 6 inches high. The sign is required to be of a type that can be removed, dismounted, or covered when the vehicle is not transporting pupils to and from school.
Use for Other Reasons: Type III vehicles are cars, pickups, vans, and SUVs used for student transportation. When being used for activity trips or educational field trips, Type III vehicles are not required to be labeled as school buses.
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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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