reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.23 - Early Intervention Supplement

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Appropriate uses of categorical funding.
Appropriate uses of
				the early intervention-supplement funding include any general fund-appropriate
				use described in rule
				281-98.61
				(24,143,257,275,279,280,285,297,298,298A,301,473,670).
(2)
Inappropriate uses of categorical
				funding.
Inappropriate uses of the early intervention-supplement
				funding include hose that are inappropriate to the general fund as described in
				rule 281-98.61
				(24,143,257,275,279,280,285,297,298,298A,301,473,670).
(3)
Deference.
Deference
				will be given to the decisions of school districts' boards of directors in
				accordance with Iowa Code section
				257.10.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.24 - Teacher Salary Supplement

Current through Register Vol. 47, No. 3, July 24, 2024
A teacher may be employed in both an administrative and a
				  nonadministrative position by a board of directors of a school district and
				  shall be considered a part-time teacher for the portion of time that the
				  teacher is employed in a nonadministrative position.
(1)
Appropriate use of categorical
				funding.
Appropriate use of the teacher salary supplement funding is
				limited to additional salary for teachers, including amounts necessary for the
				district to comply with statutory teacher salary minimums; the amount required
				to pay the employers' share of the federal social security and Iowa public
				employees' retirement system, or a pension and annuity retirement system
				established under Iowa Code chapter 294; and payments to another school
				district or districts as negotiated in a whole grade sharing agreement pursuant
				to Iowa Code section 282.10(4).
				Teacher salary supplement funding is intended to be fully expended in the
				fiscal year for which it is allocated; however, in the event that a small
				amount is remaining and it would not be cost-effective to reallocate the
				remainder to teachers in the fiscal year, the school district or area education
				agency will carry forward the remainder and add it to the amount to be
				allocated to teachers in the subsequent fiscal year.
(2)
Inappropriate uses of categorical
				funding.
Inappropriate uses of the teacher salary supplement funding
				include any expenditures other than the appropriate use described in subrule
				98.24(1) hereof.
(3)
Deference.
Deference will be given to the decisions of school
				districts' boards of directors in accordance with Iowa Code section
				257.10.
(4)
Rule of
				construction.
Flexibility provided in 2023 Iowa Acts, House File 68,
				will be applied to this categorical fund.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.25 - Teacher Leadership Supplement

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the teacher leadership supplement is to
				  improve instruction and elevate the quality of teaching and student
				  learning.
(1)
Appropriate uses
				of categorical funding.
Appropriate uses of teacher leadership
				supplement funding may be used to increase the payment for a teacher assigned
				to a leadership role pursuant to a framework or comparable system approved
				pursuant to Iowa Code section
				284.15; to increase the
				percentages of teachers assigned to leadership roles; to increase the minimum
				teacher starting salary to $33,500; to cover the costs for the time mentor and
				lead teachers are not providing instruction to students in a classroom; for
				coverage of a classroom when an initial or career teacher is observing or
				co-teaching with a teacher assigned to a leadership role; for professional
				development time to learn best practices associated with the career pathways
				leadership process; for other costs associated with a framework or comparable
				system approved by the department of education under Iowa Code section
				284.15 with the goals of
				improving instruction and elevating the quality of teaching and student
				learning, or as described in subrule 98.25(4). "Payment for a teacher" as used
				in this rule means additional salary for teachers and the amount required to
				pay the employer's share of the federal social security and Iowa public
				employees' retirement system, or a pension and annuity retirement system
				established under Iowa Code chapter 294. Appropriate uses also include payments
				to another school district or districts as negotiated in a whole grade sharing
				agreement pursuant to Iowa Code section
				282.10(4)  and
				payment to another school district receiving an open enrolled student pursuant
				to Iowa Code section 282.18.
(2)
Inappropriate uses of categorical funding.
Inappropriate uses
				of teacher leadership supplement funding include any expenditures other than
				the appropriate uses described in subrule 98.25(1).
(3)
Flexibility account.
All
				or a portion of the amount remaining unexpended and unobligated at the end of a
				budget year beginning on or after July 1, 2020, may be transferred for deposit
				into the flexibility account established under Iowa Code section
				298A.2, provided all statutory
				requirements of the teacher leadership program have been met.
(4)
Additional provision.
Beginning July 1, 2023, all or a portion of the money carried forward from a
				prior year or received in the current year as teacher leadership supplement
				funds may be restricted for use limitations described in rule
				281-98.24(257,284).
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.26 - Educator Quality Professional Development, Also Known as Professional Development Supplement

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the funding is to implement the professional
				  development provisions of the teacher career paths and leadership roles
				  specified in Iowa Code section
				  284.15.
(1)
Appropriate uses of categorical
				funding.
Appropriate uses of the educator quality professional
				development funding, and any amount designated for professional development
				purposes from the flexibility account as described in rule
				281-98.27 (257,298A), are
				limited to providing professional development to teachers, including additional
				salaries for time beyond the normal negotiated agreement; activities and pay to
				support a beginning teacher mentoring and induction program that meets the
				requirements of Iowa Code section
				284.5; pay for substitute
				teachers, professional development materials, speakers, and professional
				development content; textbooks and curriculum materials used for classroom
				purposes if such textbooks and curriculum materials include professional
				development; administering assessments pursuant to Iowa Code sections
				256.7(21)
"b"
(1) and
				256.7(21)
"b"
(2) if such assessments include professional development;
				costs associated with implementing the individual professional development
				plans; and payments to a whole grade sharing partner school district as
				negotiated as part of the new or existing agreement pursuant to Iowa Code
				section 282.10(4).
				Reasonable efforts will be made to provide equal access to all
				teachers.
(2)
Inappropriate
				uses of categorical funding.
Inappropriate uses of educator quality
				professional development funding include any expenditures that supplant
				professional development opportunities the school district otherwise makes
				available.
(3)
Deference.
Deference will be given to the decisions of school
				districts' boards of directors in accordance with Iowa Code section
				257.10.
(4)
Transfer to
				flexibility account.
All or a portion of the moneys received as
				professional development supplement that remain unexpended and unobligated at
				the end of a fiscal year may be transferred for deposit to the flexibility
				account as described in rule
				281-98.27 (257,298A).
In order to transfer funds to the flexibility account, all
				  requirements of Iowa Code chapter 284 must be met.
(5)
Additional provision.
Beginning July 1, 2023, all or a portion of the moneys carried forward from a
				prior year or received in the current year as professional development
				supplement funds may be restricted for use limitations described in rule
				281-98.24(257,284).
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.27 - Flexibility Account

Current through Register Vol. 47, No. 3, July 24, 2024
Beginning with the budget year beginning July 1, 2017, in
				  accordance with Iowa Code section
				  298A.2, a flexibility account
				  will be established in the general fund of each school corporation if the
				  school corporation has authorized a transfer of all or a portion of its
				  unexpended and unauthorized funds from any of the following sources: the
				  statewide voluntary preschool program, the professional development supplement,
				  the teacher leadership supplement, and the home school assistance program.
				  Additionally, moneys from any other school district fund or general fund
				  account can be transferred to the flexibility account if the program, purpose,
				  or requirements for expenditure of such moneys have been repealed or are no
				  longer in effect.
(1)
Requirements for transfer to the flexibility account.
In order
				to transfer funds to the flexibility account, the board of directors of the
				school corporation must determine that the statutory requirements for the
				source funds have been met as described in Iowa Code section
				298A.2.
(2)
Requirements for use of funds
				deposited to the flexibility account.
Expenditures from the
				flexibility account will be approved by a resolution of the board of directors
				of the school corporation that meets all requirements stipulated in Iowa Code
				section 298A.2.
(3)
Appropriate uses of categorical
				funding.
Appropriate uses of funds transferred to the flexibility
				account are limited to the purposes described in Iowa Code section
				298A.2.
(4)
Inappropriate uses of categorical
				funding.
Inappropriate uses of funds within the flexibility account
				include any expenditures for purposes not specified in Iowa Code section
				298A.2.
(5)
Deference.
Deference will be given to the decisions of school
				districts' boards of directors in accordance with Iowa Code section
				257.10.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.40 - Grants in Aid

Current through Register Vol. 47, No. 3, July 24, 2024
The state provides a large amount of categorical funding for
				  various purposes to school districts and area education agencies in the form of
				  grants in aid. Only those grants in aid allocated to a substantial number of
				  the school districts and area education agencies through the department of
				  education are included in these rules.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.42 - Beginning Teacher Mentoring and Induction Program

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the beginning teacher mentoring and induction
				  program is to promote excellence in teaching, enhance student achievement,
				  build a supportive environment within school districts and area education
				  agencies, increase the retention of promising beginning teachers, and promote
				  the personal and professional well-being of teachers. Effective July 1, 2017,
				  this program is addressed within educator quality professional development as
				  described in rule 281-98.26
				  (257,284).
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.43 - Beginning Administrator Mentoring and Induction Program

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of the beginning administrator mentoring and
				  induction program is to promote excellence in school leadership, improve
				  classroom instruction, enhance student achievement, build a supportive
				  environment within school districts, increase the retention of promising school
				  leaders, and promote the personal and professional well-being of
				  administrators.
(1)
Appropriate uses of categorical funding.
Appropriate uses of
				the beginning administrator mentoring and induction program funding include
				costs to provide each mentor with the statutory award for participation in the
				school district's beginning administrator mentoring and induction program; to
				implement the plan; and to pay any applicable costs of the employer's share of
				contributions to federal social security and the Iowa public employees'
				retirement system, or a pension and annuity retirement system established under
				Iowa Code chapter 294, for such amounts paid by the school district.
(2)
Inappropriate uses of categorical
				funding.
Inappropriate uses of beginning administrator mentoring and
				induction program funding includes any costs that are not listed in subrule
				98.43(1) as appropriate uses.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.44 - Nonpublic Textbook Services

Current through Register Vol. 47, No. 3, July 24, 2024
Textbooks adopted and purchased by a school district will, to
				  the extent funds are appropriated by the general assembly, be made available to
				  pupils attending accredited nonpublic schools upon request of the pupil or the
				  pupil's parent under comparable terms as made available to pupils attending
				  public schools.
(1)
Appropriate uses of categorical funding.
The appropriate use
				of the nonpublic textbook services funding is for the public school district to
				purchase nonsectarian textbooks for the use of pupils attending accredited
				nonpublic schools located within the boundaries of the public school district.
				"Textbooks" means the same as defined in Iowa Code section
				301.1(3).
In the event that a participating accredited nonpublic school
				  physically relocates to another school district, textbooks purchased for the
				  nonpublic school with funds appropriated for that purpose in accordance with
				  the Iowa Code will be transferred to the school district in which the
				  accredited nonpublic school has relocated and may be made available to the
				  accredited nonpublic school by the school district in which the nonpublic
				  school has relocated. Funds distributed to a former school district for
				  purposes of purchasing textbooks and that are unexpended will also be
				  transferred from the former school district to the school district in which the
				  accredited nonpublic school has relocated.
In the event that a participating accredited nonpublic school
				  ceases operation, textbooks purchased for the nonpublic school with funds
				  appropriated for that purpose in accordance with the Iowa Code will be returned
				  to the public school district in which the nonpublic school was located. Funds
				  provided for the purpose of purchasing textbooks for the nonpublic school that
				  are unexpended will be reverted to the department of
				  education.
(2)
Inappropriate uses of categorical funding.
Inappropriate uses
				of nonpublic textbook services funding include reimbursements to accredited
				nonpublic schools for purchases made by the accredited nonpublic school,
				sectarian textbooks, computer hardware other than laptop computers or other
				portable personal computing devices that are used for nonreligious
				instructional use only, installation of hardware or other purchased services,
				teacher manuals or any other materials not available to the students attending
				the accredited nonpublic school, or any other expenditure that does not fit the
				definition of textbook. Funding provided for one nonpublic school located
				within the boundaries of the public school district will not be used for
				another accredited nonpublic school, even if the accredited nonpublic school is
				associated with the same parent organization.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.45 - Early Literacy

Current through Register Vol. 47, No. 3, July 24, 2024
School districts will provide intensive supplemental reading
				  instruction to any student who has been identified as persistently at risk in
				  reading, based upon an assessment or through teacher observations, and other
				  activities required or authorized by Iowa Code section
				  279.68.
(1)
Appropriate uses of categorical
				funding.
Appropriate uses of early literacy program funding include
				services and activities listed in Iowa Code section
				279.68 and 281-Chapter
				16.
(2)
Inappropriate uses
				of categorical funding.
Inappropriate uses of early literacy program
				funding include indirect costs or use charges, operational or maintenance
				costs, capital expenditures other than equipment, student transportation other
				than as allowed in subrule 98.45(1), or administrative costs.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.60 - Levies and Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Tax levies or funds that are required by law to be expended
				  only for the specific items listed in statute will be accounted for in a
				  similar way to categorical funding. Each fund is mutually exclusive and
				  completely independent of any other fund. No fund may be used as a clearing
				  account for another fund, no fund may retire the debt of another fund unless
				  specifically authorized in statute, and transfers between funds will be
				  accomplished only as authorized in statute or as approved by the school budget
				  review committee. Public funds shall not be used for private
				  purposes.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.62 - Management Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of this fund is to pay the costs of unemployment
				  benefits; early retirement benefits; insurance agreements; liability insurance
				  to protect the school districts from tort liability, loss of property, and
				  environmental hazards; and judgments or settlements relating to such liability.
				  The authority to establish a management fund is available to school districts
				  but not to area education agencies.
(1)
Sources of revenue in the
				management fund.
Sources of revenue in the management fund include a
				property tax and interest on the investment of those moneys.
(2)
Appropriate uses of the
				management fund.
Appropriate expenditures in the management fund
				include the following:
a. Costs of
				unemployment benefits as provided in Iowa Code section
				96.31.
b. Costs of liability insurance to protect
				the school districts from tort liability, loss of property, and environmental
				hazards.
c. Costs of final court
				judgments, including judgments for attorney fees and court costs, entered
				against the district or a settlement made for a tort liability claim including
				interest accruing on the judgment or settlement to the expected date of
				payment.
d. Costs, including
				prepaid costs, of insurance agreements to protect the school districts from
				tort liability, loss of property, environmental hazards, or other risk
				associated with operations, but not including employee benefit plans.
e. Costs of early retirement benefits to
				employees under Iowa Code section
				279.46 to pay a monetary bonus,
				continuation of health or medical insurance coverage, or other incentives for
				encouraging employees to retire before the normal retirement date for employees
				55 years of age or older who notify the board of directors prior to April 1 of
				the fiscal year that they intend to retire not later than the start of the next
				following school calendar.
f. Costs
				of a physical inventory or cybersecurity vulnerability study conducted solely
				for the purpose of insurance.
g.
				Transfers to the debt service fund for payment of principal and interest when
				due on general obligation bonds issued under Iowa Code section
				296.7 to protect the school
				district from tort liability, loss of property, environmental hazards, or other
				risk associated with operations.
h.
				Transfers to the appropriate fund for the portion of an insurance claim that
				was eligible under the insurance agreement but was denied because it was within
				the deductible limit.
i. Payment of
				costs of mediation and arbitration, including legal fees associated with such
				mediation or arbitration, but not including the results of the mediation or
				arbitration if those costs do not qualify under paragraph
				98.62(2)
"c"
above.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.63 - Library Levy Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The board of directors of a school district in which there is
				  no free public library may contract with any free public library for the free
				  use of such library by the residents of the school district and pay the library
				  the amount agreed upon for the use of the library as provided by law. During
				  the existence of the contract, the board will certify annually a tax sufficient
				  to pay the library the agreed-upon consideration.
(1)
Sources of revenue in the library
				levy fund.
Sources of revenue in the library levy fund include a
				property tax not to exceed $0.20 per $1,000 of assessed value of the taxable
				property of the district and interest on the investment of those
				moneys.
(2)
Appropriate
				uses of the library levy fund.
Appropriate expenditures in the library
				levy fund include expenditures necessary to provide a free public
				library.
(3)
Inappropriate
				uses of the library levy fund.
Inappropriate expenditures in the
				library levy fund include the following:
a.
				Capital expenditures related to land or buildings.
b. Debt service.
c. Any other costs not necessary to provide a
				free public library.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.65 - Public Educational and Recreational Levy (PERL) Fund

Current through Register Vol. 47, No. 3, July 24, 2024
Boards of directors of school districts may establish and
				  maintain for children and adults public recreation places and playgrounds, and
				  necessary accommodations for the recreation places and playgrounds, in the
				  public school buildings and on the grounds of the district. Financial support
				  for the community education program will be provided from funds raised pursuant
				  to Iowa Code chapter 300 and from any private funds and any federal funds made
				  available for the purpose of implementing community education. Districts with a
				  PERL fund may maintain their PERL fund. Districts no longer have the authority
				  to authorize a new PERL fund.
(1)
Sources of revenue in the PERL fund.
Sources of revenue in the
				PERL fund include a property tax levy not to exceed $0.135 per $1,000 of
				assessed valuation, any appropriation by the agencies involved in a cooperative
				effort under Iowa Code chapter 28E, federal grants, donations, and interest on
				the investment of those moneys.
(2)
Appropriate uses of the PERL fund.
Appropriate expenditures in
				the PERL fund include the following:
a.
				Establishing and maintaining recreation places and playgrounds, including
				necessary accommodations, that are open to the public.
b. Providing public educational and
				recreational activities.
c.
				Establishing and supervising a community education program.
d. Providing a community education director
				if a community education program is established.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.66 - District Support Trust Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The district support trust fund is used to account for moneys
				  received in trust where those moneys, both principal and interest, are to
				  benefit the school district. The school district or area education agency will
				  not transfer its own resources to a district support trust fund. If the school
				  district or area education agency has more than one district support trust, it
				  will use locally assigned project codes pursuant to Uniform Financial
				  Accounting for Iowa School Districts and Area Education Agencies to identify
				  the different trusts in the same fund. The district support trust fund is not
				  an irrevocable trust. The board of directors of the school district must take
				  action to accept or establish each gift, devise, or bequest in the district
				  support trust fund. It is the board's responsibility to ensure that the terms
				  of the gift, devise, or bequest are compatible with the mission of and legal
				  restrictions on the school district. Once accepted, gifts, devises, and
				  bequests become public funding under the stewardship of the school district. If
				  the purpose for which the moneys are to be spent is not in keeping with the
				  overall objectives of the school district or legal authority of the school
				  district, the board shall not assume responsibility as the trustee.
(1)
Sources of revenue in the
				district support trust fund.
Sources of revenue in the district
				support trust fund include donations of cash, investment instruments, property,
				and interest on investments held. In a district support trust fund, both
				principal and interest are available to benefit the school district's
				programs.
(2)
Appropriate
				uses of the district support trust fund.
Appropriate expenditures in
				the district support trust fund include those that are consistent with the
				terms of the agreement, are legal expenditures to a school district, and are
				for the benefit of the school district.
(3)
Inappropriate uses of the
				district support trust fund.
Inappropriate expenditures in the
				district support trust fund include transfers to nonprofit or private
				organizations or any expenditure that is not consistent with the terms of the
				agreement, legal to a school district, or for the benefit of the school
				district.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.67 - Permanent Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Permanent funds are used to account for resources received
				  that are legally restricted to the extent that only earnings, and not
				  principal, may be used for purposes that support the school district's
				  programs. The school district or area education agency will not transfer its
				  own resources to a permanent fund. The board of directors of the school
				  district must take action to accept or establish each gift, devise, or bequest
				  in permanent funds. It is the board's responsibility to ensure that the terms
				  of the gift, devise, or bequest are compatible with the mission of and legal
				  restrictions on the school district. Once accepted, gifts, devises, and
				  bequests become public funding under the stewardship of the school district. If
				  the purpose for which the moneys are to be spent is not in keeping with the
				  overall objectives of the school district or legal authority of the school
				  district, the board shall not assume responsibility of the moneys.
(1)
Sources of revenue in the
				permanent funds.
Sources of revenue in the permanent funds include
				donations of cash, investment instruments, property, and interest on
				investments held. In permanent funds, only interest is available to benefit the
				school district's programs.
(2)
Appropriate uses of the permanent funds.
Appropriate
				expenditures in the permanent funds include those that are consistent with the
				terms of the agreement, are legal expenditures to a school district, and are
				for the benefit of the school district.
(3)
Inappropriate uses of the
				permanent funds.
Inappropriate expenditures in the permanent funds
				include transfers to nonprofit or private organizations, expenditure from
				principal, or any expenditure that is not consistent with the terms of the
				agreement, or legal to a school district, or for the benefit of the school
				district, or any expenditure from the principal portion.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.68 - Debt Service Fund

Current through Register Vol. 47, No. 3, July 24, 2024
A debt service fund is used to account for the accumulation
				  of resources for, and the payment of, general long-term debt principal and
				  interest. A school district or area education agency will have only one debt
				  service fund.
(1)
Sources of
				revenue in the debt service fund.
Sources of revenue in the debt
				service fund include the levy on taxable property authorized by the voters
				pursuant to Iowa Code section
				298.21 and necessary to service
				bonds that mature in the current year, transfers from other funds for payments
				of interest and principal when due that are required under a loan,
				lease-purchase agreement, or other evidence of indebtedness authorized by the
				Iowa Code, and earnings from temporary investment of moneys in the debt service
				fund.
(2)
Appropriate uses
				of the debt service fund.
Appropriate expenditures in the debt service
				fund include the following:
a. Payment of
				principal and interest of the lawful bonded indebtedness maturing in the
				current year as it becomes due. In determining how much is necessary to service
				bonds that mature in the current year, the board of directors will consider the
				amount of earnings from temporary investments of debt service funds and
				beginning cash balances.
b. Payment
				of costs of registration of public bonds or obligations.
c. Payment of additional amounts as the board
				deems necessary to apply on the principal.
d. Payment of principal and interest when due
				that are required under a loan agreement, lease-purchase agreement, or other
				evidence of indebtedness authorized by the Iowa Code other than bonded
				indebtedness paid from resources transferred for that purpose to the debt
				service fund from other funds.
e.
				Payment of transfers to the PPEL fund by board resolution when funds remain in
				the debt service fund after payment of the entire balance of outstanding debt
				in accordance with the original purpose of the bonded indebtedness and after
				return of any excess amount transferred into the debt service fund from another
				fund or other indebtedness. The voters in the district may authorize the
				district to transfer the remaining balance to the general fund instead of the
				PPEL fund pursuant to Iowa Code section
				278.1(1)
"e."
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.72 - Special Education Instruction Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The special education instruction fund is used to account for
				  the revenues and expenditures of the special education instructional program
				  that an area education agency provides for its member districts under Iowa Code
				  section 273.9(2). This
				  does not include special education support services as provided by Iowa Code
				  section 274.9(3) that are accounted for in the general fund.
(1)
Sources of revenue in the special
				education instruction fund.
Sources of revenue in the special
				education instruction fund include sales of instructional services to districts
				with students in the special education instruction program and interest on the
				investment of those moneys.
(2)
Appropriate uses of the special education instruction fund.
Appropriate expenditures in the special education instruction fund include
				those authorized to a school district pursuant to Iowa Code chapter 256B and
				281-Chapter 41 and included in the written agreement with the school
				districts.
(3)
Inappropriate uses of the special education instruction fund.
Inappropriate expenditures in the special education instruction fund include
				expenditures not allowed to school districts pursuant to Iowa Code chapter 256B
				and 281-Chapter 41, expenditures for special education support services
				provided pursuant to Iowa Code section
				273.9(3), or
				expenditures for costs not included in the written agreement with the school
				districts.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.74 - School Nutrition Fund

Current through Register Vol. 47, No. 3, July 24, 2024
All school districts will operate or provide for the
				  operation of lunch programs at all attendance centers in the school district. A
				  school district may operate or provide for the operation of school breakfast
				  programs at all attendance centers in the district, or provide access to a
				  school breakfast program at an alternative site to students who wish to
				  participate in a school breakfast program.
(1)
Sources of revenue in the school
				nutrition fund.
Sources of revenue in the school nutrition fund
				include food sales to pupils and adults, ancillary food services, state and
				federal grants in aid for the operation of a nutrition program, gifts, sales of
				services to other funds, donated government commodities, and interest on
				investment of school nutrition fund moneys. Also included are fees charged for
				providing food services to staff meetings and authorized organizations for
				meetings on the premises in accordance with the rules of the board. The charges
				for such services must be no less than the actual costs involved in providing
				the services including the value of donated government commodities.
(2)
Appropriate uses of the school
				nutrition fund.
Appropriate expenditures in the school nutrition fund
				include the following:
a. Expenditures
				necessary to operate a school breakfast or lunch program such as salaries and
				benefits for employees necessary to operate the food service program, food,
				purchased services, supplies, and school nutrition equipment not included in
				Iowa Code section 283A.9.
b. Costs to provide food service for school
				staff and ancillary food services to staff meetings and authorized
				organizations for meetings on the premises in accordance with the rules of the
				board of directors of the school district if those costs are reimbursed by
				another fund, organization, or individual.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.75 - Child Care and Before- and After-school Programs Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The board of directors of a school district may operate or
				  contract for the operation of a program to provide child care to children not
				  enrolled in school or to students enrolled in kindergarten through grade 6
				  before and after school, or to both.
(1)
Sources of revenue in the child
				care fund.
Sources of revenue in the child care fund include a fee
				established by the board for the cost of participation in the program. The fee
				will be established pursuant to a sliding fee schedule based upon staffing
				costs and other expenses and a family's ability to pay. If a fee is
				established, the parent or guardian of a child participating in a program is be
				responsible for payment of any agreed-upon fee. The board may require the
				parent or guardian to furnish transportation of the child. If the board does
				not establish a fee, it must finance the program through grants or donations.
				The board may utilize or make application for program subsidies from any
				existing child care funding streams.
(2)
Appropriate uses of the child
				care fund.
Appropriate expenditures in the child care fund include
				salaries and benefits for employees necessary to operate the child care program
				or before- and after-school program, purchased services, supplies, and
				equipment.
Effective with the budget year beginning July 1, 2018, if the
				  balance in the before- and after-school program exceeds the amount necessary to
				  operate the before- and after-school program, the excess amount may, following
				  a public hearing, be transferred to the general fund by a resolution of the
				  board of directors of the school corporation that meets all provisions of Iowa
				  Code section 298A.12. A transfer under this
				  subrule does not increase a school district's authorized expenditures as
				  defined in Iowa Code section
				  257.7.
(3)
Inappropriate uses of the child
				care fund.
Inappropriate expenditures in the child care fund include
				debt service, capital outlay related to facilities, or any other expenditure
				not ordinary and necessary to operate the child care program or before- and
				after-school program.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.76 - Regular Education Preschool Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The board of directors of a school district may establish a
				  preschool for students who are not of school age.
(1)
Sources of revenue in the regular
				education preschool fund.
Sources of revenue in the regular education
				preschool fund include a fee established by the board for the cost of
				participation in the program. If a fee is established, the parent or guardian
				of a child participating in a program is responsible for payment of any
				agreed-upon fee. If the board does not establish a fee, it must finance the
				program through grants or donations. The statewide voluntary four-year-old
				preschool program established under Iowa Code chapter 256C will not be
				accounted for in the regular education preschool fund.
(2)
Appropriate uses of the regular
				education preschool fund.
Appropriate expenditures in the regular
				education preschool fund include salaries and benefits for employees necessary
				to operate the regular education preschool program, purchased services,
				instructional supplies, and instructional equipment.
(3)
Inappropriate uses of the regular
				education preschool fund.
Inappropriate expenditures in the regular
				education preschool fund include debt service, capital outlay related to
				facilities, or any other expenditure not ordinary and necessary to operate the
				regular education preschool program or before-and after-school
				program.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.77 - Student Construction Fund

Current through Register Vol. 47, No. 3, July 24, 2024
If the board of directors of a school district establishes a
				  construction program whereby students learn a construction trade and the
				  facility constructed is sold to cover costs of construction, the revenues and
				  expenses will be accounted for in the student construction
				  fund.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.78 - Other Enterprise Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Enterprise funds are used to account for any activity for
				  which a fee is charged to external users for goods and services. Enterprise
				  funds are required to be used to account for any activity whose principal
				  revenue sources are fees and charges to recover the costs of providing goods or
				  services where those fees and charges are permitted by the Iowa Code. Funds
				  discussed in rules 281-98.74 (283A,298A) through
				  281-98.77 (298A) are enterprise
				  funds. In addition, enterprise funds include those activities related to
				  community service enterprises or enterprises that support the school curricular
				  program. Community service enterprises are activities provided by the district
				  for a fee to the general community or segment of the community that are not in
				  the PERL or library funds such as public libraries, community pool, community
				  wellness center, and community or adult education. Enterprises that support the
				  school program include activities such as a student farm, greenhouse,
				  cooperative purchasing, school stores, or major resale
				  activities.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.82 - Internal Service Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Internal service funds are used to account for the financing
				  of services provided within the district to provide goods or services to other
				  funds, component units, or other governments on a cost-reimbursement basis. The
				  use ofan internal service fund is appropriate only for activities in which the
				  agency, school district or area education agency is the predominant participant
				  in the activity. If the district or area education agency is not the primary
				  user of the goods or services provided by the internal service fund, then the
				  activity should be accounted for in an enterprise fund rather than an internal
				  service fund. Internal service funds include self-insurance funds, flex-benefit
				  (cafeteria) plan funds, print shops, health reimbursement arrangements (HRAs),
				  central warehousing and purchasing, and central data
				  processing.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.92 - Private Purpose Trust Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Private purpose trust funds are fiduciary funds established
				  to account for gifts the school district receives to be used for a particular
				  purpose or to account for moneys and property received and administered by the
				  school district as trustee. These trust funds are not irrevocable trusts and
				  are used to account for assets held by a school district in a trustee capacity
				  to benefit individuals, private organizations, or other governments, and
				  therefore cannot be used to support the school district's own programs. These
				  trust funds include both those that allow use of only the interest on the
				  investments and those that allow use of both principal and interest.
				  Scholarship trust funds are an example of private purpose trust funds. If a
				  school district has more than one scholarship trust, the school district will
				  use project codes in accordance with Uniform Financial Accounting for Iowa
				  School Districts and Area Education Agencies to separately account for the
				  trusts. The district or area education agency will not transfer its own
				  resources to a private purpose trust fund.
(1)
Sources of revenue in private
				purpose trust funds.
Sources of revenue in the private purpose trust
				fund include donations of cash, investment instruments, property, and interest
				on investments held.
(2)
Appropriate uses of private purpose trust funds.
Appropriate
				expenditures in the private purpose trust fund include those that are
				consistent with the terms of the agreement or are for the benefit of a private
				purpose other than the school district. None of the expenditures will be for
				the benefit of the school district's programs.
(3)
Inappropriate uses of private
				purpose trust funds.
Inappropriate expenditures in the private purpose
				trust fund include any expenditure that is not consistent with the terms of the
				agreement, not legal to a school district, or that benefits the school
				district's programs.
Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 98 - Supplementary Weighting › Rule 281-98.93 - Other Trust Funds

Current through Register Vol. 47, No. 3, July 24, 2024
Trust funds are fiduciary funds established to account for
				  gifts the school district receives to be used for a particular purpose or to
				  account for moneys and property received and administered by the school
				  district as trustee. These trust funds are used to account for assets held by a
				  school district in a trustee capacity to benefit individuals, private
				  organizations, or other governments, and cannot be used to support the school
				  district's own programs. These trust funds include both those that allow use of
				  only the interest on the investments and those that allow use of both principal
				  and interest. The school district or area education agency shall not transfer
				  its own resources to a trust fund. Other trust funds may include but not be
				  limited to pension trust funds and investment trust funds. Pension trust funds
				  are used to account for resources that are required to be held in trust for
				  members and beneficiaries of defined benefit pension plans, defined
				  contribution plans, other postemployment benefit plans, or other benefit plans.
				  Typically, these pension trust funds are used to account for local pension and
				  other employee benefit funds that are provided by a school district in lieu of
				  or in addition to any state retirement system. Investment trust funds are used
				  to account for the external portion (i.e., the portion that does not belong to
				  the school district) of investment pools operated by the school
				  district.