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10 facility or which is a nonprofit corporation organized 11 under chapter 504A and exempt from taxation pursuant 12 to section 501(c) of the Internal Revenue Code, may 13 submit a plan and proposed budget for the education of 14 a child living in the facility to the department of 15 education by January 1 annually. The department of 16 education shall notify the facility of its approval or 17 denial of the plan in writing by February 1. 18 Notification, if the plan is denied, shall identify 19 any areas of noncompliance with the education 20 standards provided in section 256.11, and shall 21 contain recommendations for corrective action 22 necessary for compliance. 23 (2) Notwithstanding section 282.31, if the plan is 24 approved, the department of education shall direct the 25 department of revenue and finance to pay the approved 26 budget amount provided for in the plan to the facility 27 in monthly installments beginning September 15 and 28 ending June 15 of the next succeeding school year. 29 The installments shall be as nearly equal as possible 30 as determined by the department of management, taking 31 into consideration the relative budget and cash 32 position of the state's resources. The department of 33 revenue and finance shall transfer the approved budget 34 amount for the facility from the moneys appropriated 35 under section 257.16 and make the payments to the 36 facility. The facility shall submit an accounting for 37 the actual cost of the plan to the department of 38 education by August 1 of the following school year. 39 The department shall review and approve or modify all 40 expenditures incurred in compliance with rules adopted 41 by the state board of education pursuant to section 42 256.7, subsection 10, and shall notify the department 43 of revenue and finance of the approved accounting 44 amount. The approved accounting amount shall be 45 compared with any amounts paid by the department of 46 revenue and finance to the facility and any 47 differences added to or subtracted from the October 48 payment made under this paragraph for the next school 49 year. Any amount paid by the department of revenue 50 and finance shall be deducted monthly from the state Page 2 1 foundation aid paid under section 257.16 to all school 2 districts in the state during the subsequent fiscal 3 year. The portion of the total amount of the approved 4 budget that shall be deducted from the state aid of a 5 school district shall be the same as the ratio that 6 the budget enrollment for the budget year of the 7 school district bears to the total budget enrollment 8 in the state for that budget year in which the 9 deduction is made. Not more than ten percent of the 10 moneys received under this paragraph shall be used for
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