Special Education Finance

The following information contains additional special education funding sources, financial tools, LEA financial information, including resources to complete the Special Education Supplement.

Legal Requirements and Reports

Iowa Code Chapter 256b and 281--Iowa Administrative Code 281.41 deal with Special Education. 281--Iowa Administrative Code 98 deals with categorical funding which includes Special Education funding.

High Cost Plan

Applications for expenditure reimbursements in special education:(Outlines the Iowa Plan High Cost fund program for FY 12)>

icon Iowa Plan High Cost Fund - 2012

Guiding Practice

These letters provide guidance on Special Education funding issues.

Consultant Salaries with State & Local Revenue

icon Special Education and Nonpublic Schools Guidance

icon Special Education Services in Difficult Budgetary Times

Use of Special Education Funds

Use of Special Education Funds, Questions and Answers - Answers commonly asked questions about permissible uses of special education funds under state and federal law, including permissible and impermissible examples.
Use of Special Education Funds, Explanatory Charts - Charts illustrate and explain the use-of-funds concepts contained in "Use of Special Education Funds, Questions and Answers" document above.

Supporting Documents

SBRC approval to charge/bill special education administrative costs to the special education program

When a district presents evidence of unusual circumstances that would justify charging administrative costs to the special education program, the SBRC may authorize such expenditures using the following criteria:

a. The district has a separate school for special education which has a sufficient student population to warrant a certified special education administrator. If approved, the district may bill the prorated (proportionate) portion of the cost to other resident districts for students served in that school as well as include the prorated portion of the cost related to its own resident students in the special education program expenditures. These districts determined that the special education students are best served by providing the special education program in a separate special education school/facility, have a school listed on their BEDS data collection coded "05 special education" and have a special education administrator listed on their BEDS staffing data collection whose expenditures are coded on the CAR-COA in the 2330 function for special area administration.

b. The district has one or more private facilities located within the distict with a sufficient special education student population that is served by the district. If approved, the district may bill the prorated portion of the administrative cost to other resident districts for students served in that facility but shall not include the prorated portion related to its own resident students in the special education program expenditures. These districts have a residential facility or day program located within their district boundaries which serve school-age children, but which are not accredited schools. This means that Iowa Code requires that the educational program be provided by the district of location. The instructional program will either be provided directly by the district of location or through a purchased services contract for an educational program from a qualified provider.

The amount that may be charged is the lower of actual or approved costs. All costs must be allowable costs pursuant to Iowa Code and Iowa Administrative Code. Actual costs for this purpose are costs for administration that are measurable directly without allocating and are exclusively devoted to the programs of identified students served pursuant to their IEPs. These costs are costs that would normally be coded on the CAR-COA in the 2330 or 2410 function. Prior SBRC approval is required.

icon 2013-14 SBRC Approved Administrative Costs