The statewide voluntary four-year-old preschool program is a
program for a specific category of students. Funding for the program is for the
purpose of providing a high-quality early learning environment for
four-year-old children whose families choose to access such programs.
(1)
Appropriate uses of categorical
funding. Foundation aid funding provided for the program may be used
by approved local programs and community providers for any purpose designated
by the board of directors of the school district to meet standards for
high-quality preschool instruction and for purposes that directly or indirectly
benefit students enrolled in the approved local program. These purposes include
the following:
a. Functions of instruction,
including instructional equipment and supplies and material and equipment
designed to develop students' large and small motor skills.
b. Functions of student support services,
including translation services.
c.
Functions of staff support services, including professional development for
preschool teachers.
d. Up to 5
percent of the allocation can be used for actual documented costs of program
administration, outreach activities, and rent for facilities not owned by the
school district.
e. Food and
beverages used by enrolled students.
f. Safety equipment.
g. Playground equipment and repair
costs.
h. Costs of transportation
involving children participating in the approved program. The costs of
transporting other children associated with the preschool program or
transporting as provided in Iowa Code section
256C.3(3)
"h" may be prorated by the school district.
i. Other direct costs that enhance the
approved local program, including contracting with community providers for such
services.
j. Costs of attendance
for a child who is younger or older than four years old and is enrolled in the
program may be paid from these funds, or from another school district account
or fund from which preschool program expenditures are authorized by law, if
space and funding are available; however, the child will not be counted for
statewide voluntary preschool program funding purposes.
(2)
Pass-through funding to
community-based providers. The school district will pass through to a
community-based provider for each eligible pupil enrolled in the district's
approved local program not less than 95 percent of the per-pupil amount.
a. The community-based provider may use up to
10 percent of the 95 percent portion for documented allowable administrative
and operational costs of providing the district's approved local program. The
costs of outreach activities, rent for facilities not owned by the school
district, and transportation for children participating in the preschool
program are also permissive costs allowed as part of the 10 percent under this
paragraph.
b. Any portion of the 95
percent not documented as expended for direct instruction or administrative and
operational costs as allowed by this rule will be refunded to the district
annually on or before July 1.
c.
Any portion refunded to the district will be added to the total amount
available for the district's approved local program for the subsequent school
year, excluding the portion of such unexpended and unobligated funding that the
school district authorizes to be transferred to the district's flexibility
account described in rule
281-98.27 (257,298A).
(3)
Inappropriate uses of categorical funding. Inappropriate uses
of the statewide voluntary four-year-old preschool program funding include
indirect costs or use charges, capital expenditures other than equipment,
facility acquisition not expressly allowed by the Iowa Code, construction, debt
service, operational or maintenance costs or administrative costs that supplant
or that exceed 5 percent, or any other expenditures not directly related to
providing the statewide voluntary four-year-old preschool program or that
supplant existing public funding for preschool programming.
(4)
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, 2017, may be transferred for deposit
into the flexibility account established under Iowa Code section
298A.2 and described in rule
281-98.27 (257,298A), provided the board of directors of the school district has
determined all statutory requirements for the use of such funding have been
met.
In order to transfer funds to the flexibility account, the
district must have provided preschool programming during the fiscal year for
which funding remained unexpended and unobligated to all eligible students for
whom a timely application for enrollment was submitted.
Notes
Iowa Admin. Code r.
281-98.13
ARC 8054B, lAB 8/26/09,
effective 9/30/09
Amended by
IAB
April 15, 2015/Volume XXXVII, Number 21, effective
5/20/2015
Amended by
IAB
December 9, 2015/Volume XXXVIII, Number 12, effective
1/13/2016
Amended by
IAB
February 14, 2018/Volume XL, Number 17, effective
3/21/2018
Adopted by
IAB
April 17, 2024/Volume XLVI, Number 21, effective
5/22/2024