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Categorical Funding

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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

FY13 Carryforward of Categorical Funding

FY12 Carryforward of Categorical Funding

FY11 Carryforward of Categorical Funding

 

Link to Expenditures from Categorical Funding, 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

  • Iowa Early Intervention Block Grant

State Aid Payment Summary

  • Educational Excellence Phase II - discontinued program

               Market Factor Allowable Uses

 

 

 

Links to more Information about Grants-in-Aid

    • Educational Excellence Phase I - discontinued program

     

    Links to more Information about Levies and Funds

       

       

       

      Printed from the Iowa Department of Education website on April 18, 2014 at 6:28am.