Iowa Admin. Code r. 281-98.76

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 281-98.76 - Regular education preschool fund

The board of directors of a school district may establish a preschool for students who are not of school age.

(1)Sources of revenue in the regular education preschool fund. Sources of revenue in the regular education preschool fund include a fee established by the board for the cost of participation in the program. If a fee is established, the parent or guardian of a child participating in a program is responsible for payment of any agreed-upon fee. If the board does not establish a fee, it must finance the program through grants or donations. The statewide voluntary four-year-old preschool program established under Iowa Code chapter 256C will not be accounted for in the regular education preschool fund.

(2)Appropriate uses of the regular education preschool fund. Appropriate expenditures in the regular education preschool fund include salaries and benefits for employees necessary to operate the regular education preschool program, purchased services, instructional supplies, and instructional equipment.

(3)Inappropriate uses of the regular education preschool fund. Inappropriate expenditures in the regular education preschool fund include debt service, capital outlay related to facilities, or any other expenditure not ordinary and necessary to operate the regular education preschool program or before-and after-school program.

Iowa Admin. Code r. 281-98.76

ARC 8054B, lAB 8/26/09, effective 9/30/09

Amended by IAB April 15, 2015/Volume XXXVII, Number 21, effective 5/20/2015

Adopted by IAB April 17, 2024/Volume XLVI, Number 21, effective 5/22/2024