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 August 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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August 15
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FY26 School Bus Driver Standard Authorizations Expire
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September 1
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AEAs: 2026-27 IDEA Budget (Part C and Birth to 3) Due, IDEA PBC Application
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September 1
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LEAs: 2026-27 IDEA Budget (Part B) Due, IDEA PBC Application
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September 15
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CAR, SES, and ATR Applications Due
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September 30
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EL Excess Costs Application Due
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October 30
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Fall BEDS Staff Application Due
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October 30
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Operational Sharing Application Due
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November 2
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Facilities, Elections, and Sales Tax (FEST) Data Collection Due
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November 2
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School Association Reporting (SAR) 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 Calli Thacher to our team! Calli joins us from Waverly, Iowa. She has served as a School Business Official for the past 20 years, with experience in five different districts and one AEA. Calli will be supporting the field in the realm of special education finance, specifically the Special Education Supplement (SES) and Special Education Billing (SEB) applications, and can be reached at calli.thacher@iowa.gov and 515-393-8349. Welcome, Calli! |
The Certified Annual Report (CAR), Special Education Supplement (SES), and Annual Transportation Report (ATR) applications are available in the EdPortal. Each of the applications is due on September 15, 2026.
CAR instructions may be found on the Department’s Certified Annual Reports web page. For more information, see the CAR application article in the Applications section below titled “Certified Annual Report - Due September 15”.
SES instructions may be found on the Department’s Special Education Finance web page. For more information, see the SES application article in the Applications section below titled “Special Education Supplement - Due September 15".
ATR instructions may be found on the Department’s Pupil Transportation web page. For more information, see the ATR application article in the Applications section below titled “Annual Transportation Report - Due September 15”.
Budget allocations for 2026-27 IDEA Part B, Part C and State Birth to 3 funds are available in the IDEA PBC application located in the EdPortal. LEAs and AEAs must certify 2026-27 budgets in the application by September 1 in order to submit claims for reimbursement.
Application Enhancements
- The Assurances page was added as a page Required for Certification on the Screen Status page.
- Salaries & Benefits are combined into one expenditure type on the Use of Funds & Budget page.
- Salaries & Benefits will also be one combined category in the claims.
- Eligible expenditures with Object Codes 1XX - 299 will flow into this category in the claims process.
Claims
Claims periods in the IDEA PBC application for LEAs claiming Part B funds and AEAs claiming Part C and Birth to 3 funds are listed below.
- Claims Period 1: October 1 - October 31
- Claims Period 2: January 1 - January 31
- Claims Period 3: April 1 - April 30
- Claims Period 4: June 15 - July 15
Resources
Statewide webinar recordings as well as detailed instructions for completing the application are available on the Department’s Special Education Finance web page under the Special Education Applications section. Further questions may be directed to Sarah Sheeder at sarah.sheeder@iowa.gov or 515-326-0854.
Prior to FY26, IDEA Part B revenues were received by LEAs as paid from AEAs and were coded to Source code 4720. Beginning FY26, LEAs received IDEA Part B payments directly from the Department of Education. Revenues and expenditures should be coded to Source/Project code 4521.
Questions regarding the IDEA PBC application may be directed to Sarah Sheeder at sarah.sheeder@iowa.gov or 515-326-0854.
The SRI Team is doing in-person training sessions to have an in-depth look at the Certified Enrollment application. Spend the morning learning the screens of Certified Enrollment and where to find special groups of students. The Second Count Day and what Certified Enrollment will look like in January will also be covered.
Any person who also does Student Reporting in Iowa (SRI) is invited to stay for the afternoon. Tips to using Level Data and SRI will be shared along with how to resolve common error messages.
Please see the Department’s SRI web page for more details and a link to a tentative agenda.
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Date
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Location
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Area Education Agency
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Aug. 28
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Sioux City
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Northwest AEA
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Sept. 1
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Council Bluffs
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Green Hills AEA
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Sept. 3
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Cedar Rapids
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Grant Wood AEA
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Sept. 4
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Ottumwa
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Great Prairie AEA
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Sept. 9
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Johnston
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Heartland AEA
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Sept. 10
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Johnston
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Heartland AEA
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Sept. 11
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Pocahontas
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Prairie Lakes AEA
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Sept. 14
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Cedar Falls
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Central Rivers AEA
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Sept. 15
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Elkader
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Keystone AEA
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Sept. 17
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Bettendorf
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Mississippi Bend AEA
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Registration is available at this link.
Iowa was recently recognized with two awards from the National Center for Education Statistics of the United States Department of Education. The awards were for recognition of outstanding performance in timely and complete reporting of the Common Core of Data National Public Education Finance Survey (NPEFS) and the Common Core of Data Survey (F-33) for FY23 and FY24. Iowa has received these awards each reporting year since 2009. These reports are submitted by the Bureau of School Business Operations and are based on information reported from 336 districts, charters, and AEAs. These awards would not be possible without the timely submission of quality data by each of the state's districts and AEAs. Thank you and congratulations to all!
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Districts received payments for a one-time $7,000,000 appropriation for Education Support Personnel Salary Supplement (ESPSS). The funds should be fully expended in FY27.
Question: How should the use of ESPSS funds be coded?
Answer: The district has flexibility to code the expenditure where appropriate.
- Regular wages (i.e., IPERS covered wages)
- Non-special education regular wages - Use the employee’s normal salary account code combination.
- Special education regular wages - Use the employee’s normal salary account code combination with Program 100, Project 0000 or 8XXX.
- Additional wages (e.g., recruitment payment, retention payment, or other incentive)
- Non-special education additional wages - Use the employee’s normal salary account code combination. Required dimensions include Fund XX, Function XXXX, and Object 1X9.
- Special education additional wages - Use the employee’s normal salary account code combination with Program 100, Project 0000 or 8XXX, Object 1X9.
Question: How do I know if the district is eligible to enter costs for the "SBRC Approval for Administrative Costs" section on Screen 8 of the SES?
Answer: Only districts with eligible programs pursuant to Iowa Administrative Code r. 289–6.6 that were approved by the School Budget Review Committee (SBRC) may charge administrative costs to the resident district’s special education program. Serving districts should include these amounts when billing districts in Special Education Billing (SEB), which will flow to screen 8 of the Special Education Supplement (SES). Only districts with eligible charges should enter the related amount in the "SBRC Approval for Administrative Costs" field in screen 8 of the SES.
FY26 SBRC-approved eligible programs include:
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District Name
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Program/Facility Name
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Cedar Rapids
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Transition Center/Polk Ed. Center
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Cedar Rapids
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Four Oaks - Tanager Place - ASAC
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College
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Prairie Crossing - Four Oaks
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Council Bluffs
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Heartland Family Services/Children's Sq.
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Des Moines
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Ruby Van Meter
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Des Moines
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Orchard Place
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Glenwood
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APEX
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Grandwood Consortium in Woodward
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Grandwood
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Johnston
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ChildServe & Youth Homes
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Lied Center Consortium in Waverly-Shell Rock
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Bremwood - Lied Center
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Mason City
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Four Oaks
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River Hills Consortium in Cedar Falls
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River Hills
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Woodward-Granger
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Woodward Academy
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For districts whose resident student attends an approved program, the SBRC administrative costs will appear on the bill from the serving district and on screen 8 of the SES.
All districts should review the special education bills to ensure special education administrative costs are only being charged if a resident student attended an eligible program, and the charges are correctly reflected in the special education surplus or deficit.
Questions regarding special education administrative costs may be directed to SpecialEducationFinance@iowa.gov.
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The CAR 2026 Upload and Reports application opened on August 13 and is due September 15.
- Read the home screen of the application for important messages.
- Edits are required to be corrected.
- Review warnings to determine if they are applicable.
- Applicable warnings: Make the correction in the FY26 accounting software and upload a new file to the CAR application.
- Not applicable warnings: A comment is required to be provided for any warning that remains in the CAR at the time the application is certified. Be sure to explain why the warning does not apply.
- A “Certify” button will not appear until the file is edit free and comments have been made for each remaining warning.
- Note: The CAR 2026 COA Test Records application remains available for testing of individual records.
Extension Reminder: By rule, extensions are available only for good cause such as illness or death of the staff member responsible for the filing, acts of God, or unforeseeable unusual or unique circumstances (281 IAC 99.3). Please refer to the FY26 CAR Instructions on the Certified Annual Report web page for more information about extension requests. Extension requests can be emailed to kassandra.cline@iowa.gov, no sooner than two weeks prior to the due date and no later than two days prior to the due date.
Flexibility Account Reminder: If the district has expenditures paid from the flexibility fund account, the board-approved resolution required pursuant to Iowa Code subsection 298A.2(2) is statutorily required to be filed with the Department. Please send resolutions to sheila.tharp@iowa.gov.
Important Steps Prior to Certifying the CAR:
- Thoroughly review CAR data that flows into the SES, ATR, and EL Excess Costs applications before certifying the CAR. Once certified, school districts, charter schools and AEAs will not be able to make changes to the CAR data.
- Review CAR reports in EdInsight to help ensure accuracy of the CAR submission.
- Certification order: CAR, ATR, SES.
CAR Reports: CAR reports are available in EdInsight in the Portal. Instructions to run CAR reports are in the How to Run CAR Reports on EdInsight document on the Certified Annual Report web page.
- Balance Sheet
- Review the balances of each account and compare it to the prior year.
- Review large variances to determine a reasonable explanation.
- Ensure all payables and receivables are recorded.
- Verify the fund balances are accurate.
- Verify that the committed fund balance matches the balance the board acted upon by June 30.
- For each fund -
- If there were expenditures against this balance during the year, verify that the balance was adjusted accordingly.
- If there is an assigned fund balance, verify it is accurate.
- Verify the amounts are as expected.
- Review and verify the expenditures for each categorical are appropriate.
- For proprietary and fiduciary funds (60 – 89), verify the balance of the Net Investment in Capital Assets (Account 760) equals the balance of the capital assets (Account 241) less accumulated depreciation (Account 242).
- Treasurer Report by Fund
- This report is a quick summary of beginning balance, revenues, expenditures, and ending balance. Compare the beginning balance to the beginning balance on the district’s accounting software. The adjustments to the beginning balance row is a forced adjustment if the report does not add up—this should be zero. Compare balances, revenues, and expenditures to the prior year for consistency. Research any large or unusual variances.
- Revenues and Expenditures
- Same as above. Compare values to the prior year and research large or unusual variances.
- Miscellaneous Income and Expenditure Report
- Same as above. Compare values to the prior year and research large or unusual variances.
- Does the maximum cash reserve levy amount seem correct in comparison to what was expected? If not, are all payables/expenditures coded? Are fund balances coded correctly?
The CAR is used extensively to provide the data required for state and federal reporting purposes, including reports to the United States Census Bureau, the National Center for Education Statistics (NCES), and the National Education Association (NEA).
Further questions or assistance with uploads, reports, account codes or journal entries, may be directed to Bobby Wilson at Bobby.Wilson@iowa.govor 515-210-9674 or Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
The Special Education Supplement (SES) opened on August 14 and is available through the Iowa Education Portal. The SES is due September 15 and must be certified on or before that date. Districts must submit all the screens in order to ensure the deficit/surplus is calculated correctly before the SES is certified. Districts must receive board approval for the Modified Supplement Amount for their special education deficit. Districts can include this request on their September or October school board meeting agenda. Please upload the board minutes with the amount that was approved on the Certification Screen of the SES.
Best practice: Certify the CAR and ATR before certifying the SES. After the CAR and ATR are certified, go through each screen in the SES one more time to ensure all data is pulled in the SES from the other two applications.
Questions regarding the SES application may be directed to SpecialEducationFinance@iowa.gov.
The Annual Transportation Report (ATR), available through the Ed Portal, opened on August 13 and is due September 15 and must be certified on or before that date.The application includes multiple items that are pre-populated from CAR data and the Vehicle Information System (VIS). There are four values the district must enter.
- Number of miles traveled
- Number of days buses operated
- Number of students transported
- Aggregate number of weeks students were transported
Troubleshooting tip: The number entered into the “Aggregate Number of Weeks” column should be the sum total of weeks for all individual riders – not the total number of weeks for riders as a group. For example, if buses ran for 36 weeks and 10 students rode the bus every week, the total aggregate weeks would be 360 (10 students x 36 weeks) rather than 36.
The aggregate weeks information is used to calculate the average number of students transported, which is shown in Line 1 of the "Miscellaneous" form of the application (total aggregate weeks/number of weeks = average number of students). This is a good item to spot check to make sure the number seems reasonable. Keep in mind a student needs to only ride a bus one time per week to be counted for one aggregate week.
Annual Transportation Report Instructions are available on the Department's Pupil Transportation web page. Questions may be directed to Tom Simpson at tom.simpson@iowa.gov or 515-336-3965.
The Fall BEDS Staff application is anticipated to open in early September. The Operational Sharing application is anticipated to be open October 1, with a certification deadline of October 30. The Fall BEDS Staff application is not required to be certified before completing the Operational Sharing application. All shared arrangements must be reported in Fall BEDS Staff; data for the qualifying positions and assignments will flow to the Operational Sharing application for review and certification. If data is missing or incorrect, it must be edited in Fall BEDS Staff.
Reminder: Both the district holding the contract and the district purchasing a portion of the contract are required to report the shared individual in Fall BEDS Staff in order for the sharing to appear in the Operational Sharing application.
- The contract-holding district reports the individual’s entire salary, benefits, and full-time equivalent (FTE) according to the employee’s contract.
- The district purchasing a portion of the contract reports the combined amounts of salary and benefits in the “purchased amount” field. This field is located on the Edit Assignment screen where the district selects the shared status; there will be a new validation check for this field, if purchasing services. The district purchasing the service also reports the individual’s FTE according to the portion being purchased. The FTE field is located on the Edit Position screen.
The maximum annual supplementary weighting that can be generated by a district is 25 FTEs (Iowa Code § 257.11(5)). Supplementary weighting generated for a college and career transition counselor or coordinator does not count toward the maximum 25 FTEs. If a district has an eligible sharing arrangement for a college and career transition counselor or coordinator, supplementary weighting may generate up to 27 FTEs. Sharing arrangements that qualify for supplementary weighting are limited to the position codes below reported in Fall BEDS Staff.
- Superintendent (9 FTEs)
- Business Management (each district can generate supplementary weighting for only one of the following) (4 FTEs)
- 612 - School Business Official (each district can only have one SBO)
- 133 - Other Business Official
- 112 - Board Secretary
- HR Manager (4 FTEs)
- Transportation Director (4 FTEs)
- 167 - Transportation Director
- Operation & Maintenance Director (4 FTEs)
- 168 - Operations Director
- Curriculum Director (2 FTEs)
- 633 - Director/Coordinator/Department Head (with elementary or secondary curriculum assignments)
- Counselor (2 FTEs)
- 721 - Counselor (with elementary or secondary assignments)
- Social Worker (2 FTEs) - must have master’s or independent license
- 624 - Social Worker - with Statement of Professional Recognition (SPR) from BoEE
- 198 - Social Worker (Non-BoEE licensed)
- Special Education Director (2 FTEs)
- 515 - Special Education Director
- Workplace Learning Coordinator (2 FTEs)
- 633 - Director/Coordinator/Department Head, assignment 50040
- Mental Health Professional with Statement of Professional Recognition (SPR) from BoEE (2 FTEs)
- 621 - Mental Health Professional
- School Resource Officer (2 FTEs)
- College and Career Counselor or Coordinator (2 FTEs)
- o 720 - College and Career Transition Counselor (licensed)
- o 199 - College and Career Transition Coordinator (non-licensed)
Each district that enters into an eligible sharing agreement with eligible sharing partner(s) will generate supplementary weighting as designated above. A district can only generate supplementary weighting for sharing one individual per position. If an individual holds two eligible operational sharing assignments and is shared with another district for both assignments, only one of the two positions will generate supplementary weighting, assuming the minimum 20 percent time requirement is met. Each partner does not have to use the shared individual for the same operational function, but the position held in each district must be a position eligible to generate supplementary weighting.
Social Workers must be licensed by the Iowa Department of Public Health and hold either a master social worker or independent social worker license. To verify a social worker’s license type, use the Iowa Department of Public Health’s online license search. Social Worker license numbers must be reported in Fall BEDS Staff.
For new sharing arrangements involving other governmental entities (e.g., city, county) that are not another Iowa public school district or AEA, please submit a copy of the sharing contract and job description to ted.bauer@iowa.gov.
This information is used to verify the sharing arrangement as eligible for generating supplementary weighting.
New sharing arrangements should begin at the beginning of the normal contract period. For example, a 12-month position begins July 1. A new sharing arrangement involving five districts, each purchasing 20 percent of the contract for a position that does not begin until November 1, would be ineligible for operational sharing during the first year of the arrangement. One-third of the year would have transpired. Each district would then have contracted for only two-thirds of 20 percent, or 13.3 percent (0.133 FTE) of the full-time equivalent. However, if a sharing arrangement is contracted to begin October 1 and involves only three partners, each purchasing a minimum of 27 percent of the full-time contract, each partner would then meet the 20 percent minimum (three-fourths of 0.27 = 0.203 FTE).
Questions regarding Fall BEDS Staff reporting or the Operational Sharing application may be directed to Shelly Wolterman at shelly.neese@iowa.gov or 515-336-3859. Additional information regarding reporting of shared positions can be found on the Fall BEDS Staff Documentation section of the Fall BEDS Staff web page.
Questions regarding eligible sharing arrangements may be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
The EL Excess Costs application, due September 30, 2026, is anticipated to be available on the Iowa Education Portal as an optional application in early September. If eligible (see Line 21 of the application), districts may request a modified supplemental amount (MSA) (i.e., spending authority) from the SBRC for the costs in excess of weightings and other resources for providing the EL program.
The EL Excess Costs application is populated using district data from the Certified Annual Report (FY25 and FY26 CAR), Student Reporting in Iowa (fall 2025 and spring 2026), Certified Enrollment (fall 2025), and Fall BEDS Staff (fall 2025). The application includes only costs for students who were served in an English Language (EL) program during the 2025-2026 school year.
Submission requirements
- Enter data, if applicable, in the lines below.
- Line 19: Enter revenue not captured. (Enter any revenue not already reflected in the application. An example is revenue received from other districts.)
- Line 20: Enter expenditures captured in the calculation that are not eligible to include. (An example is costs for an EL teacher whose contract is partially purchased by another district.)
- Line 22: Enter the amount of MSA the district is requesting.
- Upload board minutes approving the request, including the amount.
- Recommend approval at the September board meeting.
- If board minutes are not available prior to the September 30 due date, certify the request, complete the “File Upload Promise Date”, which is generally two business days after the board meeting at which related action will occur, and then upload board minutes by the date provided.
- Board action template language: EL Excess Costs - The district’s administration is authorized to submit a request to the SBRC for a modified supplemental amount of $XXX due to excess costs of providing the EL program in the prior year. Ayes: ______, Nays: ________The motion _______ by a vote of _____.
Further questions regarding the EL Excess Cost application may be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
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The Student Activity Fund, as a special revenue fund, is used to ensure funds received to support student activities (e.g., gate receipts, fundraiser proceeds) are restricted for the purpose intended. However, the Student Activity Fund is not the only available source to pay for costs related to student activities. Below are a few common examples of costs related to student activities that could be appropriately expended from another fund.
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Expenditure
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Student Activity Fund
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General Fund
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Capital Project Fund
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Enterprise Fund
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Staff salary/benefits
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Yes
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Yes
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No
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Yes
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Activity group meeting expenses
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Yes
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Yes
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If capital item
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Yes
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Computer for student groups
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Yes
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Yes
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If capital item
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Yes
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Activity group competition fees
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Yes
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Yes
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No
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Yes
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Equipment
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Yes
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Yes
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If capital item
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Yes
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Student travel costs
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Yes
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Yes
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No
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Yes
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Uniform
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Yes
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Yes
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No
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Yes
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Coaching apparel
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Yes
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Yes
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No
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Yes
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Construction
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No
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No
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Yes
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No
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Questions and answers regarding allowable sources to pay for costs related to the student activity program are available in the Student Activity Fund section of the Department’s Levies and Funds page Student Activity Handbook of Frequently Asked Questions.
Further questions may be directed to Sheila Tharp at sheila.tharp@iowa.gov or 515-205-0259.
English Learner (EL) Expenditure Coding
This article serves as the annual reminder regarding expenditure coding for the district’s EL program.
- Use Program 41X to identify EL expenditures.
- District expenditures coded to Project 1112 (property tax and state aid financed weighted EL and School Budget Review Committee (SBRC) modified supplemental amount (MSA) for EL) or Project 4644 (Title III - English Language Acquisition State Grants) cannot exceed the revenues coded to Project 1112 or 4644 respectively.
- EL expenditures in excess of all available restricted funding should retain Program 41X and include Project 0000.
- EL program expenditures that do not include Program 41X will not appear in the EL Excess Costs Application.
- Continue to use Program 41X for excess EL expenditures, even though the project code may be changed to 0000.
Appropriate and inappropriate uses of EL funds are found in Iowa Administrative Code r. 281-98.16. Very few expenditures that fall into the executive, building, or business administrative functions, or the operations and maintenance, transportation, and community service functions are appropriate uses of EL funds. While these may be related costs, they are not direct costs of providing the district’s EL program; therefore, the costs cannot be included in a request to the SBRC for excess costs of providing the program.
Reporting EL Instructional and Support Staff in Fall BEDS Staff
Districts that report expenditures for salaries but do not report a teacher with an appropriate English as a Second Language (ESL) assignment code in Fall BEDS Staff will not be able to submit a request to the SBRC for excess EL costs incurred during the 2025-2026 school year. Please review Fall BEDS Staff to ensure teachers in a district’s EL program have been appropriately identified with the position of Regular Education Teacher and assigned to the ESL program; there are separate elementary and secondary ESL assignments.
Identifying staff: Visit the Iowa Education Portal. Select the Fall BEDS Staff application. Under “Staff Filters” in the upper right on the District/Staff page, set the Program field to ESL. All teachers and paraprofessionals assigned to the program will appear when filtering on ESL. Additional individuals, such as administrators or coordinators of the EL program, may also appear. Data in the 2025-2026 Fall BEDS Staff application can be viewed, but not edited at this time.
Common Reporting Problems
Problem 1: Missing staff
The teacher will not appear when filtering on program = ESL if the program assignment has been identified as “No special program”. Edit the position and change the program to ESL.
Problem 2: Missing staff when a teacher has multiple assignments (22% EL, 78% regular education)
In this example, the teacher has two assignments, one of which belongs under “No special program". The other assignment belongs under the ESL program. Seventy-eight percent of this teacher’s salary and benefits will be paid from non-EL sources (e.g., unobligated General Fund monies, teacher salary supplement), while twenty-two percent can be paid from EL sources. For this teacher, the ESL assignment will need to be deleted from the “No special program” and the FTE will require a modification from 1.00 to 0.78. A new position of Regular Education Teacher, FTE = 0.22, and program = ESL needs to be created. The ESL assignment will then be added to the new position.
Problem 3: A teacher with a regular curriculum course assignment coded to a categorical program
This teacher is coded to two different categorical programs (ESL and Special Education); however, a third program (No special program) is required. The entry for the third program must have a position of regular education teacher and an FTE equivalent to the portion of contract time the teacher is assigned to teach the course, for example, a Creative Writing course. The Creative Writing assignment must be moved to the newly created position. The FTE must also be modified to reflect only the portion of time the teacher is assigned to the ESL assignment. The portion of time (FTE), the program, and the funding stream from which the teacher will be paid should be in agreement.
Please make sure all data submitted to the Department are reviewed for accuracy. There will not necessarily be validation errors on the positions, assignments, or programs in Fall BEDS Staff. Inaccurate reporting in one application can impact other applications as well.
Questions related to the Fall BEDS Staff application may be directed to Shelly Wolterman at shelly.neese@iowa.gov or 515-336-3859.
Account coding questions may 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.
All nonpublic transportation claims have been processed and FY26 warrants have been issued. The distribution of funds to be retained by the district or paid to families or contractors is available in the FY26 Nonpublic Transportation Claim application in the EdPortal. The prorated claim amounts per claim type are populated in the yellow highlighted columns on the right side of the page.
Viewing Tip: Upon entering the application, ensure the 2025-2026 school year is selected in the upper right hand side of the page.
Questions may be directed to Tom Simpson at tom.simpson@iowa.gov or 515-336-3965.
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Deposits made into student/adult meal accounts in the Nutrition Fund (Fund 61) are unearned revenue and must be recorded in balance sheet Account 483, Unearned Revenues. These monies are to be accounted for as a liability in the event there are refunds when a student/adult leaves the district. When students/adults make purchases from their meal account, the purchase becomes a sale with Source 16XX. Districts may record student/adult sales monthly using reports or data from the point of sale (POS) system.
Further questions may 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 accounting period in which funds are available for use (i.e., received in the district's bank account) will impact how the funds are recorded. Funds that are received within the 60-day accrual period (i.e., by August 31) are recorded as the current year revenue with an account receivable. Funds that are received after the 60-day accrual period (i.e., after August 31) are recorded as a deferred inflow in the current year to be accounted as revenue for the next fiscal year.
Journal entries for funds that are received in the district’s bank account by August 31, 2026 are listed below.
- FY26: Record the revenue to the appropriate project/source as FY26 revenue with an account receivable.
Debit Account 141, Project XXXX
Credit Project/Source XXXX
- FY27: Record the cash against the receivable created in FY26.
Debit Account 10X
Credit Account 141, Project XXXX
Journal entries for funds that are received in the district’s bank account after August 31, 2026 are listed below.
- FY26: Record a receivable and deferred inflow.
Debit Account 141, Project XXXX
Credit Account 623, Project XXXX
- FY27: Upon funds being received, reverse the receivable and deferred inflow entry created in FY26.
Debit Account 623, Project XXXX
Credit Account 141, Project XXXX
- FY27: Record the revenue to the appropriate project/source as FY27 revenue.
Debit Account 10X
Credit Project/Source XXXX
If revenue has already been recorded as an account receivable (debit Account 141, Project XXXX and credit Project/Source XXXX) but funds are not received by August 31, 2026 as anticipated, districts will need to convert the account receivable to a deferred inflow.
- FY26: Convert the receivable account to a deferred inflow.
Debit Project/Source XXXX
Credit Account 623, Project XXXX
- FY27: Upon funds being received, reverse the receivable and deferred inflow entry created in FY26.
Debit Account 623, Project XXXX
Credit Account 141, Project XXXX
- FY27: Record the revenue to the appropriate project/source as FY27 revenue.
Debit Account 10X
Credit Project/Source XXXX
Further questions may 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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It is the responsibility of the local district to determine student residency pursuant to Iowa Code section 282.1, which defines residency. The Department’s Student Enrollment & Registration web page provides residency determination examples and documentation districts may request to determine proof of residency.
Additional questions may be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468 or Sara Nickel at sara.nickel@iowa.gov or 515-971-7558.
Pursuant to Iowa Code section 296.2, a petition signed by eligible electors equal in number to 25 percent of those voting at the last election of school officials shall be filed with the president of the board of directors before it is accepted for filing.
- The school board president shall call a meeting of the board within 10 days of receipt of a petition for a school bond election, pursuant to Iowa Code section 296.3. The meeting shall be held within 30 days after the petition is received.
- At the board meeting the board will call the election, fixing the time of the election as required by Iowa Code section 39.2(4)”d”.
Iowa Code section 39.2(4)”d” defines when bond elections can be held. As of July 1, 2023, an election for voters to consider the issuance of bonds or other indebtedness can be held only on the first Tuesday after the first Monday in November.
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Date Criteria
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2026
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2027
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2028
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2029
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2030
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2031
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November - first Tuesday, following the first Monday
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November 3
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November 2
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November 7
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November 6
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November 5
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November 4
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Questions may be directed to Ted Bauer at ted.bauer@iowa.gov or 515-979-5468.
Question: How is ACHIEVE access granted to district employees?
Answer: The steps required to gain access to ACHIEVE are provided below.
- The employee must have an EdPortal account.
- The district employee who works with the Student Information System (SIS) needs to set up the employee requesting access in the SIS with an ACHIEVE user role.
- An overnight sync will occur.
The following day, the employee should be able to access ACHIEVE by logging in through the EdPortal.
Reminder: Student Reporting in Iowa (SRI) codes are available for students who are sent from their resident district to another district (tuition out) pursuant to a 28E agreement for a Home School Assistance Program (HSAP), who are also dual enrolled in their resident district for academics and/or activities. Students will be kept actively enrolled by the resident district.
Questions regarding SRI codes can be sent to Rachel Kruse at rachel.kruse@iowa.gov or 515-281-4153.
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 School-Based Medicaid or other topics in this section may be directed to Jon Neas at jon.neas@iowa.gov or 515-326-1032.
Receiving districts are required to provide to the resident districts the documentation necessary to seek Medicaid reimbursement for eligible IEP-ordered health services (Iowa Code § 282.18(8)”c”). Either the receiving or resident district may bill Medicaid for these eligible services. Thus, it is recommended the districts have an agreement in place at the beginning of the year defining which district will submit the Medicaid billing.
If the district will have a new lead for School-Based Medicaid in 2026-2027, please update the School Board Officers and District Leadership Contacts Application.
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The Community Oriented Policing Services (COPS) division of the U.S. Department of Justice has many grant opportunities available for school districts. Visit the COPS Grants web page for more information.
The Sioux Center Police Department is hosting the (NASRO) Basic SRO Course. Registration closes at the end of this month!
Who Should Attend?
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Haven't taken the Basic SRO Course yet? This 40-hour foundational course is essential for any law enforcement officer or school administrator working within an educational setting.
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Already certified? Please pass this email along to any new SROs in your department or region, as well as school administration partners and other officers in your agency who could benefit from this training.
Questions may be directed to School Resource Officer Kyle Munneke at kmunneke@siouxcenter.org.
SAVE THE DATE: The Heartland School Safety and Security Summit, October 6th and 7th, Lincoln, NE, at the Embassy Suites by Hilton
This 11-state Heartland School Safety Summit registration is coming soon! The Summit aims to convene school administrators, counselors, safety teams, first responders, school social workers & psychologists, licensed mental health professionals, school board members, and emergency managers from multiple states to share best practices in incident prevention, crisis preparedness, and the promotion of psychologically safe school environments.Join us in an active collaboration of learning and thriving as we work together to make all school communities safe and secure. Check the Department’s School Safety web page for conference announcements.
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Questions relating to the articles below may be directed to State Director for Pupil Transportation, Tom Simpson at tom.simpson@iowa.gov or 515-336-3965 or one of the following inspectors:
Wheelchair lift operation, wheelchair securement, and child safety restraint systems (CSRS) training are available online at no cost.
Wheelchair lift operation training can be found at the link listed below.
BraunAbility - How to Operate a Wheelchair Lift
Wheelchair securement training can be found at the links listed below.
Q’STRAINT Q’LIVE TRAINING SEMINARS
AMF-Bruns of America online training
Child Safety Restraint Systems (CSRS) training can be found at the links listed below.
National Highway Traffic Safety Administration (NHTSA) Child Safety Restraint Systems (CSRS) on School Buses National Training
Safe Ride News Free CSRS Training Videos
Standard school bus driver authorizations issued in the 2025-2026 school year expired on August 15. Beginning July 1, school districts have access to issue new authorizations in the Driver Authorization System (DAS) application located in the Ed Portal. Authorizations should be updated between July 1 and August 15 to avoid a lapse in driving eligibility.
Action items
- If an individual is no longer employed as a school bus driver for the school district or contractor, the driver’s information should be deleted from the DAS system by selecting “Delete”.
- Yellow or orange highlighting signifies missing or expired items. Expired licensing, physicals, and/or training records will need to be updated to obtain a new authorization.
Steps to issue a new authorization
- Log in to the EdPortal.
- Under EdInfo, select “Transportation Applications”, then “Driver Authorization System".
- Select “Driver Information” menu, then “Manage Driver”.
- Click on the “Authorization” button, select the appropriate authorization, then click “Submit”.
- Tip: Authorizations must be printed for each driver. Drivers are required to carry school bus driver authorizations while operating a school bus.
Iowa Administrative Code r. 281-43(2) states that every school bus driver is to carry a copy of the driver’s school bus driver’s authorization at all times when the driver is acting in that capacity. Failure to possess an accurately reported, current authorization can result in a citation from law enforcement.
“See Tracks? Think Train Week” (formerly Rail Safety Week) is September 21-27, 2026.
According to the Operation Lifesaver Rail Safety Education website, “See Tracks? Think Train Week” is a focused campaign spotlighting the critical importance of making safe choices around railroad tracks and trains. The See Tracks? Think Train Week web page offers statistics and free training materials related to rail safety.
Operation Lifesaver also offers free presentations on highway-rail grade crossing safety. Authorized volunteers are available to provide rail safety programs in school classrooms and for school bus drivers and other student transportation professionals. Presentations can be requested on the Request a Presentation page of the Operation Lifesaver website.
Iowa Administrative Code r. 281-44 requirements for first aid kits are uniform for all vehicles used for student transportation. Type III vehicles, regardless of capacity, require the same first aid kits as yellow school buses.
281-44.5(2)e. First aid kit. A first aid kit meeting the national recommendations (most current National School Transportation Specifications and Procedures Manual—first aid kit) is required on all vehicles used for student transportation.
The first aid kit requirements as defined by the National Congress on School Transportation’s (NCST) 2025 National School Transportation Specifications and Procedures Manual are listed below.
- The bus shall have a removable, moisture-proof and dust-proof first aid kit in an accessible place in the driver’s compartment. It shall be mounted and identified as a first aid kit. The location for the first aid kit shall be marked.
- Suggested contents include:
- 2 – 1-inch x 2 ½ yards of adhesive tape rolls
- 24 – Sterile gauze pads 3x3 inches
- 100 – ¾ x 3 inches adhesive bandages
- 8 – 2-inch bandage compress
- 10 – 3-inch bandage compress
- 2 – 2-inch x 6 foot sterile gauze roller bandages
- 2 – Non-sterile triangular bandages, minimum 39x35x54 inches with two safety pins
- 3 – Sterile gauze pads 36x36 inches
- 3 – Sterile eye pads
- 1 – Rounded-end scissors
- 1 – Pair medical examination gloves
- 1 – Mouth-to-mouth airway
The National Association of State Directors of Pupil Transportation Services (NASDPTS) announced the results of the 2026 Illegal Passing Survey on July 21, 2026. Iowa is one of the 39 states that participated in the national survey.
The 2026 annual survey was the 14th conducted by NASDPTS. For the 2024-25 school year, data indicated a decrease in the number of stop arm violations for the first time in the history of the survey. Encouragingly, the 2025-26 school year data shows another decrease. In recent years, several states have increased penalties for violations, authorized the use of photo evidence for issuing citations, prioritized public service announcements, or enacted other measures designed to deter this dangerous practice.
“While we are pleased to see yet another reduction in the number of illegal passings of stopped school buses, 38.4 million illegal passings is still entirely too many. NASDPTS continues to encourage each state to raise awareness on this important safety issue and to do everything possible to ensure motorists put the safety of school children first,” stated NASDPTS President Mike Stier for the July 21, 2026, NASDPTS press release.
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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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