281—98.20 (257) Gifted and talented program. Gifted and talented program funding is included in the school district cost per pupil calculated for each school district under the school foundation formula. The per-pupil amount increases each year by the supplemental state aid percentage. This amount must account for not more than 75 percent of the school district’s total gifted and talented program budget. The school district must also provide a local match from the school district’s regular program district cost and the local match portion must be a minimum of 25 percent of the total gifted and talented program budget. In addition, school districts may receive donations and grants, and the school district may contribute more local school district resources toward the gifted and talented program. The 75 percent portion, the local match, and all donations and grants shall be accounted for as categorical funding.
The purpose of the gifted and talented funding described in Iowa Code section 257.46 is to provide for identified gifted students’ needs beyond those provided by the regular school program pursuant to each gifted student’s individualized plan. The funding shall be used only for expenditures that are directly related to providing the gifted and talented program.
	   98.20(1) Appropriate uses of categorical funding. Appropriate uses of the gifted and talented program funding include, but are not limited to:
	      a.    	 Salary and benefits for the teacher of gifted and talented students. If the teacher is a part-time gifted and talented and a part-time regular classroom teacher, then the portion of time that is related to the gifted and talented program may be charged to the program, but the portion of time that is related to the regular classroom shall not.
	      b.    	 Staff development for the gifted and talented teacher.
	      c.    	 Resources, materials, software, supplies, equipment, and purchased services that meet all of the following criteria:
	       (1)  	 Meet the needs of K through 12 identified students,
	       (2)  	 Are beyond those provided by the regular school program,
	       (3)  	 Are necessary to provide the services listed on the gifted students’ individualized plans, and
	       (4)  	 Will remain with the K through 12 gifted and talented program.
	      d.    	 Student transportation exclusively for approved gifted and talented program field trips or other educational activities.
	   98.20(2) Inappropriate uses of categorical funding. Inappropriate uses of the gifted and talented program funding include, but are not limited to, indirect costs or use charges, operational or maintenance costs, capital expenditures other than equipment, student transportation other than field trips exclusive to this program, administrative costs, or any other expenditures not directly related to providing the gifted and talented program beyond the scope of the regular classroom.
[ARC 8054B, IAB 8/26/09, effective 9/30/09; ARC 1967C, IAB 4/15/15, effective 5/20/15]