CHAPTER 7
ON-TIME FUNDING FOR INCREASED ENROLLMENT
289—7.1(257) Definitions. For the purpose of this chapter, the following definition applies.
“Increased enrollment” means an actual enrollment for the budget year which is greater than the budget enrollment for the budget year. Enrollment shall be determined pursuant to Iowa Code section 257.6.
289—7.2(257) On-time funding eligibility.
	7.2(1) Eligibility. A school district is eligible to request on-time funding if it experiences increased enrollment and it incurs additional costs due to the increased enrollment in one or both of the following categories.
	a. 	The school district adds an additional teacher or other instructional staff due to the increased enrollment or incurs additional expenditures for instructional supplies.
	b. 	The school district incurs additional expenditures other than instructional staff and instructional supplies. This would include, but not be limited to, expenditures for transportation and equipment.
	7.2(2) Expenditure definitions. Expenditure objects and functions shall be defined according to Uniform Financial Accounting for Iowa LEAs and AEAs.
	7.2(3) Special education expenditures excluded. Expenditures shall not include instructional staff, instructional supplies, or other expenditures for students eligible for the special education weighting plan provided in Iowa Code section 256B.9.
	7.2(4) Average costs. Expenditures for instructional staff and instructional supplies shall be based on average costs. Average costs for instructional staff shall be determined separately for teachers, teacher aides, and other instructional staff. The average shall be calculated as the sum of expenditure objects for salaries, employee benefits, travel, in-service, and professional dues divided by the total staff full-time equivalent in each category. The average costs shall be multiplied by the staff full-time equivalent increase in each staff classification to determine increased expenditures for instructional staff. The average instructional supplies costs shall be determined separately for elementary, middle or junior high, and high school. The average shall be calculated as the sum of the expenditure objects for general supplies, books and periodicals, software and magnetic media, and audio-visual media within the expenditure function of instruction divided by the total student full-time equivalent at each level. The average cost shall be multiplied by the student full-time equivalent increase at each level to determine increased expenditures for instructional supplies. Actual expenditures for the base year shall be used in the calculation. The school budget review committee will provide a form for the purpose of calculating these average costs.
	7.2(5) Additional expenditures. If the school district has expenditures due to increased enrollment other than for instructional staff and instructional supplies, the school district shall provide a listing of the additional expenditures and a statement showing the relationship between the additional expenditures and the increased enrollment.
289—7.3(257) Maximum on-time funding for increased enrollment.
	7.3(1) Maximum requests. The total amount requested for on-time funding shall not be greater than the increased enrollment multiplied by the state cost per pupil for the budget year.
	7.3(2) Proration of appropriation. If the total amount of the requests for on-time funding approved by the SBRC exceeds the appropriation to the department of education to be paid to school districts as on-time funding for increased enrollment, the appropriation shall be prorated such that each school district approved for on-time funding shall receive an amount of on-time funding equal to the percentage that the on-time funding to be provided to the school district bears to the total amount of on-time funding to be provided to all school districts receiving SBRC approval.
	7.3(3) Reduction for budget adjustment. The amount of funding calculated and approved by the SBRC pursuant to this chapter shall be reduced by the amount of budget adjustment which the school district is receiving for the budget year.
289—7.4(257) Due date. An application for on-time funding for increased enrollment must be on the forms provided by the SBRC and is due November 1. The application form shall include an assurance statement certifying the accuracy of the information submitted. A copy of the resolution of the board of directors of the school district requesting the on-time funding must be included with the application.
289—7.5(257) Waiver. Upon a majority vote of the members of the school budget review committee at a regular or special meeting, the committee may waive rule 289—7.2(257) or any portion of that rule. A waiver may be requested by a school district if the school district did not have increased expenditures. The school district must provide evidence regarding why it was not able to increase expenditures associated with enrollment increases but would have increased expenditures had additional miscellaneous income been available and how additional funds will be expended if they become available. The school district must include the waiver request and the evidence required by this rule with the application form submitted pursuant to rule 289—7.4(257). It is the intent of the committee to waive requirements only when it is determined that they would result in unequal treatment of school districts or cause an undue hardship to the requesting district and the waiver clearly is in the public interest.
These rules are intended to implement Iowa Code chapter 257 as amended by 1999 Iowa Acts, House File 147, section 2.
[Filed Emergency 10/21/99 after Notice 9/8/99—published 11/17/99, effective 10/21/99]