Iowa Administrative Code › Agency 281 - Education Department › Title V - Nontraditional Students › Chapter 34 - Funding for Children Residing in State Institutions or Mental Health Institutes › Rule 281-34.8 - Accounting for Actual Program Costs

Current through Register Vol. 47, No. 3, July 24, 2024
Each institution will submit an accounting for the actual
				  cost of the program to the department at a time and manner specified by Iowa
				  Code section 282.33(1).
(1)
Instructional costs.
Actual costs include salaries and benefits of instructional staff,
				instructional supplies and materials, professional development for
				instructional staff, student transportation, contracted services related to
				instruction or instructional staff, and instructional equipment.
(2)
Administrative costs.
Costs for administering the educational program may be included in actual costs
				based on the ADA of students in the institution. Costs are to be limited to the
				salary and benefits of the full-time equivalent education administrators and
				clerical support for the instructional program. However, the full-time
				equivalent (FTE) positions at any institution will not exceed 1.0 FTE position
				for education administration and 1.0 FTE position for clerical
				support.
(3)
Unallowed
				costs.
Costs will not include expenditures for debt services or for
				facilities acquisition and construction services, including remodeling and
				facility repair. Costs of residential, custodial, treatment, and similar
				services provided by the institution will not be included in the actual costs.
				Costs provided for by a grant or other categorical aid shall not be included in
				the actual cost calculations pursuant to this chapter.
(4)
Summer school costs.
Costs for providing summer school will be reported separately from regular
				session costs. Except as approved by the department of education, summer
				session costs are considered to be included in the state cost per pupil, or as
				provided in an appropriation through the department of health and human
				services.
(5)
Instruction
				to nonresident students.
Costs for providing instruction to students
				who are not residents of the state of Iowa are excluded from the actual cost
				calculations.
(6)
Maximum
				costs for students who are not served pursuant to an IEP.
Actual costs
				for serving students who are not served pursuant to an IEP will not exceed the
				greater of the actual ADA for the school year multiplied by the state cost per
				pupil or the ADA from the approved budget multiplied by the state cost per
				pupil.
(7)
Maximum costs
				for students served pursuant to an IEP.
Actual costs for students
				served pursuant to an IEP will not exceed the amount calculated in subrule
				34.6(3).
(8)
Approval of
				expenditures.
The department will review and approve or modify all
				expenditures incurred in compliance with the guidelines adopted pursuant to
				Iowa Code section 256.7(10)  and
				notify the department of revenue of the approved accounting amount. The
				approved accounting amount will be compared with any amounts paid by the
				department of revenue to the department of health and human services and any
				differences added to or subtracted from the October payment made under these
				rules for the next school year.
(9)
Costs of courses.
Costs include the actual expenses, if
				reasonable and customary, for tuition, textbooks, course materials, and fees
				directly related to courses taken pursuant to rule
				281-34.10 (282) by students who
				are residents of the state of Iowa.
(10)
Accounting for ADA.
Each institution will keep a daily register that includes the name, birth date,
				district of residence, attendance, and enrollment status of each student. At
				the end of the school year, each institution will calculate the ADA for
				students served pursuant to an IEP and the ADA for students not served pursuant
				to an IEP. This information will be reported with the accounting for the actual
				program costs submitted to the department by August 1.
(11)
Audit.
Each institution
				will make the records related to providing educational services to students
				residing within the institution available to independent auditors, state
				auditors and department of education staff upon request.