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 281-34.11 - Accounting for Actual Program Costs

Current through Register Vol. 47, No. 3, July 24, 2024
Each institution shall submit an accounting for the actual
				  cost of the program to the department by August 1 of the following school year
				  on forms provided by the department.
(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 average daily attendance of students in the institution. Costs
				shall 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 at any institution shall not exceed 1.0 for
				education administration and 1.0 for clerical support.
(3)
Unallowed costs.
Costs
				shall 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 shall 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 shall 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 human
				services.
(5)
Instruction
				to nonresident students.
Costs for providing instruction to students
				who are not residents of the state of Iowa shall be excluded from the actual
				cost calculations.
(6)
Maximum costs for students who are not served pursuant to an
				lEP.
Actual costs for serving students who are not served pursuant to
				an lEP shall not exceed the greater of the actual average daily attendance for
				the school year multiplied by the state cost per pupil or the average daily
				attendance from the approved budget multiplied by the state cost per
				pupil.
(7)
Maximum costs
				for students served pursuant to an lEP.
Actual costs for students
				served pursuant to an lEP shall not exceed the amount calculated in subrule
				34.6(3).
(8)
Approval of
				expenditures.
The department shall review and approve or modify all
				expenditures incurred in compliance with the guidelines adopted pursuant to
				Iowa Code section
				256.7,
				subsection 10, and shall notify the department of revenue of the approved
				accounting amount. The approved accounting amount shall be compared with any
				amounts paid by the department of revenue to the department of 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
				281-34.15
				(218,233A,261C) by students who are residents of the state of Iowa.