Iowa Admin. Code r. 281-34.11 - [Effective until 5/22/2024] Accounting for actual program costs
Each
(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.
Notes
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