FAQ's - Iowa Department of Education

Physical Plant and Equipment ( PPEL ) Levy

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1	What is a bundle? (Hot!)
2	Is a bundle the same thing as a group purchase? (Hot!)
3	Does the new wording "multiple equipment or technology units" mean "bundling" no longer applies since some of the bundled costs would not be equipment? (Hot!)
4	How do school districts or AEAs account for, inventory, insure, or have audited a bundled technology unit? (Hot!)
5	How can an AEA bundle technology for purchasing when it does not have a PPEL Fund/Levy? (Hot!)
6	When the district records the asset, does it bundle the entire 1:1 purchase as a single asset or does it divide the total cost by the number of units? (Hot!)
7	Is bundling the same thing as capitalization allowed by generally accepted accounting principles (GAAP)? (Hot!)
8	Does the 2011 legislation now allow bulk purchasing of equipment? (Hot!)
9	If the district included some of these otherwise non-capitalized items in the bundled price, does that violate GAAP regarding capitalized assets?
10	How does the Declaratory Order reconcile with Iowa Code and Iowa Administrative Code? (Hot!)
11	Does the 2011 legislation now allow bulk purchasing of supplies?
12	Would technology be a qualifying expenditure from SAVE/SILO? (Hot!)
13	Which items included in a technology bundle cannot be purchased from PPEL? (Hot!)
14	Can a district pay for contracted technology services from PPEL? (Hot!)
15	Can a district pay for subsequent or discrete contracted technology services or for extended warranties from PPEL? (Hot!)
16	Does the answer to the question regarding contracted technology services mean that a district must terminate its employee and then contract the services with an outside provider in order to pay from PPEL?
17	Software is a supply. Can it be expended from PPEL? (Hot!)
18	Does the subject of the Declaratory Order and this FAQ apply to electronic tablets as well as laptops? (Hot!)
19	Can the HVAC system be considered “technology” so that maintenance is allowable from PPEL? (Hot!)
20	What procedures must the district follow to sell/dispose of laptops purchased from PPEL? Where are the proceeds deposited from the sale? (Hot!)
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