Special Education Finance
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Appropriate Uses of Special Education Funding
These documents accurately and thoroughly describe the parameters of Iowa law and the expectations for school districts related to the provision of special education programming and qualified financial expenditures.
- Webinar Powerpoint 1-28-2014
- FAQ Permissive and Nonpermissive Uses of Special Education Funds - questions and answers will continually be added to this document and we may adjust prior FAQs for consistency.
Uses of Special Education Funding under Federal IDEA and State Law
This powerpoint covers the basics of Iowa's School Finance Formula in relationship to Special Education funding.
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.
Data Collection Applications
Tuition-In Billing (TIB) Application
This application is due February 15th for first semester and July 15th for second semester.
SBRC Administrative Costs Application
This application is due February 17th.
Special Education Supplement (SES) Application
This application is a supplement to the CAR-COA for additional detail related to the Special Education program. It is due September 15th.
These letters provide guidance on Special Education funding issues.
LEA General Program Percentages
LEA Special Education Receipts
These represent the Special Education headcounts, certified enrollment and special education weighting generated on students with IEPs.
LEA Special Education Balances
These represent the Special Education deficit balances for which districts requested modified allowable growth from the SBRC and the positive balances in excess of allowable carryforward which will be redistributed to other districts with deficit balances.
281--Iowa Administrative Code 98 deals with categorical funding which includes Special Education funding