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"Categorical funding" as defined by the Administrative Rules Chapter 281.98, means financial support from state and federal governments that is targeted for particular categories of students, special programs, or special purposes. This support is in addition to school district or area education agency general purpose revenue, is beyond the basic educational program, and most often has restrictions on its use. Where categorical funding requires a local match, that local match also is considered to be categorical funding. Categorical funding includes both grants in aid and budgetary allocations. Although grants in aid and budgetary allocations are both categorical funding, they are defined separately to distinguish unique characteristics of each type of categorical funding. Chapter 281.98 describes appropriate uses of grants in aid, budgetary allocations and tax levies and funds. In addition Chapter 291.98 also addresses indirect cost recovery, restriction on supplanting, mandatory carryforward, discontinued funding, expenditures, restriction on duplication, excess expenditures, commingling, and uses of levies and funds.
Categorical Funding and Budgetary Allocations Unspent at the End of the Fiscal Year and Carried Forward, by District and AEA
Link to the Categorical Funding Carryforward as it Relates to Unspent Budget Authority (Unspent Balance)
Links to more Information about Budgetary Allocations
- Home School Assistance Program (HSAP) Allocations
- Use of Unexpended General Fund Balance
- Iowa Early Intervention Block Grant
- Educational Excellence Phase II - discontinued program
- Educator Quality Basic Salary
- Educator Quality Professional Development
- Market Factor
Links to more Information about Grants-in-Aid
- Educational Excellence Phase I - discontinued program
Links to more Information about Levies and Funds