CHAPTER 99
BUSINESS PROCEDURES AND DEADLINES
281—99.1(257) Definitions.
“Area education agency” or “AEA” means a school corporation organized under Iowa Code chapter 273.
“Basis of accounting” means the accrual/modified accrual accounting basis under generally accepted accounting principles (GAAP) as defined by the governmental accounting standards board (GASB) as of October 4, 2023.
“Basis of budgeting” means the accrual/modified accrual budgeting basis under GAAP as defined by the GASB as of October 4, 2023.
“SBRC” means the school budget review committee appointed pursuant to Iowa Code section 257.30.
“School district” means a school corporation organized under Iowa Code chapter 274.
“Unique” means highly unusual, extraordinary; unparalleled.
“Unusual” means not usual or common; rare; constituting or occurring as an exception; not ordinary or average.
“Usual” means that which past experience has shown to be normal or common or is anticipated to become normal or common, hence an expected or predictable event.
[ARC 7417C, IAB 12/27/23, effective 1/31/24]
281—99.2(256,257,285,291) Submission deadlines. It is the responsibility of the administrative officials and board members to submit information and materials as requested by the department of education, department of management, any other state agency, or any federal agency. Reports shall be filed electronically if an electronic format is available.
	99.2(1) All school districts will submit program plans, reports, or data collections in the manner, by the procedures, and on the dates set by statute or by the department of education. Plans, reports, and data collections will include the following:

Vehicle Information System	September 1	
Annual Transportation Report	September 15	
Certified Annual Report (CAR-COA)	September 15	
Special Education Supplement	September 15	
Facilities, Elections & Save Report	September 30	
Certified Enrollment Report/PEACE	October 15	
Certified Supplementary Weighting Report	October 15	
School Board Officers Report	November 1	
Annual Audit Report	March 31	
Certified Budget	April 15	
	99.2(2) All AEAs will submit program plans, reports, or data collections in the manner, by the procedures, and on the dates set by statute or by the department of education. Plans, reports, and data collections will include the following:

Certified Annual Report (CAR-COA)	September 15	
Facilities Report	September 30	
Certified Supplementary Weighting Report	October 15	
School Board Officers Report	November 1	
Proposed Budget	March 15	
Annual Audit Report	March 31	
	99.2(3) If any plan, report, or data collection has not been received by the due date of the form or by the due date of a valid extension granted by the department of education, the following procedure will apply:
	a. 	The superintendent of the school district or the administrator of the area education agency, and the president of the applicable board, will be notified of the unfiled report and the number of days it is past due.
	b. 	The state board of education, the SBRC, or the Iowa board of educational examiners may be notified of the school districts or AEAs that were not timely in filing one or more reports.
	c. 	The SBRC may implement the procedures described in 289—subrule 6.3(5).
[ARC 7417C, IAB 12/27/23, effective 1/31/24]
281—99.3(257) Good cause for late submission.
	99.3(1) The department of education may, upon request, allow a school district or AEA to submit reports, data collections, or program plans after the due dates listed in rule 281—99.2(256,257,285,291) for good cause.
	a. 	Good cause includes illness or death of a school district or AEA staff member involved in developing the program plan or submitting the report or data collection; acts of God; technological problems at the department lasting at least seven days within the final two weeks prior to the deadline that prevent access necessary for the plan, report, or data collection submission; or unforeseeable unusual or unique circumstances, which, in the opinion of the director of the department, constitute sufficient cause for allowing submission of program plans, reports, or data collections after the published due date.
	b. 	Good cause does not include consequences of local time management or administrative decisions or when districts and AEAs have timed out or have encountered system overloads within the final three days before the due date.
	99.3(2) A school district or AEA requesting permission to submit a program plan, report, or data collection after the published due date will notify the department staff member responsible for receiving the plan, report, or data collection as soon as possible upon determining that the district or AEA will not be able to meet the deadline, but no sooner than two weeks prior to the due date and no later than two days prior to the due date. When an extension of the submission deadline is allowed, the department will establish a date by which the school district or AEA will submit the plan, report, or data collection. Permission to submit a program plan, report, or data collection after the published due date expires upon receipt of the submission by the department and does not carry over into subsequent application or reporting cycles.
[ARC 7417C, IAB 12/27/23, effective 1/31/24]
281—99.4(24,256,257,291) Budgets, accounting, and reporting. The school district or AEA will budget on the GAAP basis of budgeting. School districts and AEAs will use the chart of accounts defined in the Uniform Financial Accounting Manual for Iowa LEAs and AEAs (UFA manual). The school district or AEA will maintain its financial records and prepare financial reports, including the Certified Annual Report, in the manner and by the procedures set by the departments of education and management in the UFA manual and GAAP. School districts and AEAs will use the chart of accounts defined in the UFA manual. The UFA manual is based on the Financial Accounting for Local and State School Systems published by the United States Department of Education, as of October 4, 2023. If GAAP permits a choice of reporting methods for transactions, or if GAAP conflicts with the UFA manual, the department of education staff will determine a uniform method of reporting to be used by all school districts and AEAs.
[ARC 7417C, IAB 12/27/23, effective 1/31/24]
These rules are intended to implement Iowa Code chapters 24, 256, 257, 285 and 291.
[Filed ARC 0013C (Notice ARC 9916B, IAB 12/14/11), IAB 2/22/12, effective 3/28/12]1
[Editorial change: IAC Supplement 3/21/12]
[Filed ARC 7417C (Notice ARC 7099C, IAB 10/4/23), IAB 12/27/23, effective 1/31/24]
1	March 28, 2012, effective date of Chapter 99 delayed 30 days by the Administrative Rules Review Committee at its meeting held March 12, 2012.