Iowa Code r. 281-34.8 - Accounting for actual program costs
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.
Notes
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