Special Education Finance
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Special Education Finance Overview (2013-04-05) – Covers the basics of Iowa's School Finance Formula in relationship to Special Education funding.
Iowa Plan for High Cost Fund – Outlines the program and links to the directions for expenditure reimbursements in special education.
Medicaid is a federal/state cost sharing benefit program for health and medically necessary services for low-income individuals that was established as Title XIX of the Social Security Act in 1965. Originally, Medicaid benefits could not be used for services provided under the Individuals with Disabilities Education Act (IDEA). In 1988, the Medicare Catastrophic Coverage Act allowed Medicaid to pay for covered medical services provided to Medicaid-enrolled children with special health care needs on their individualized education program (IEP) or individual family service plan (IFSP).
The following 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.
FAQ Permissive and Nonpermissive Uses of Special Education Funds – A compilation of questions asked and answers provided to various entities regarding uses of funding. This document supersedes any previous guidance given on permissive and nonpermissive uses. The Department anticipates this document will expand as more questions are asked. The topics cover districts, AEA service providers, private facilities, private service providers/contracted services, and district consortia.
Contracted / Purchased Services
Uses of Special Education Funding under Federal IDEA and State Law
Placement of Children with Disabilities Outside Resident District School Sites – Guidance for IEP teams and school officials about placements outside resident school district sites, including placements made by other agencies for non-educational reasons.
Special Education Applications
Tuition-In Billing (TIB) Application
This application is due February 15 for first semester and July 15 for second semester.
SBRC Administrative Costs Application
This application is due February 1.
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 15 or the following Monday when the due date falls on the weekend.
These letters provide guidance on Special Education funding issues.
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 district 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.
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. Prior years are available upon request.
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. Prior years are available upon request.
281--Iowa Administrative Code 98 deals with categorical funding which includes Special Education funding