281—63.15(282) Expenditures. Expenditures may include actual instructional expenditures, student support services expenditures, instructional staff support services expenditures, administrative support services, operations and maintenance of plant services, student transportation services, and interfund transfers for indirect costs. Supplies and equipment necessary to provide the educational program will be equivalent to those provided to a comparable number of students by the district in which the juvenile home is located. Classroom space is to be adequate for the number and needs of children in the juvenile home instructional program.
	63.15(1) Instructional expenditures. Instructional expenditures include:
	a. 	Salaries and employee benefits of employees providing instructional services. Included are teachers, substitutes, other instructional personnel, and aides.
	b. 	Purchased services, supplies, and equipment, which are customarily considered instructional expenditures.
	c. 	Intrafund transfers.
	d. 	The department of education will annually determine the maximum amount that may be expended on instructional expenditures. Total expenditures for instructional services for each continuing classroom, other than salary and employee benefits, that are not provided pursuant to an IEP will not exceed 10 percent of the state average expenditure on instructional salaries and employee benefits in the juvenile home program in the year prior to the base year. New classrooms in the first year of operation will not exceed twice the maximum amount calculated.
	63.15(2) Student and instructional staff support services and student transportation services expenditures. Among the services included in these categories are guidance services, transportation services, curriculum development, and library and instructional technology. Expenditures may include salaries, employee benefits, purchased services, supplies, equipment, and intrafund transfers.
	63.15(3) Administrative support services, operation and maintenance of plant services, and interfund transfers. Administrative support services, operation and maintenance of plant services and interfund transfer expenditures may include:
	a. 	Intrafund transfers and actual costs of general administration services provided to the juvenile home program. Expenditures for general administrative costs will correspond to the amount of the administrator’s time assigned and provided to the juvenile home program.
	b. 	Intrafund transfers and actual costs of division administrative services provided to the juvenile home program. Expenditures for division administrative costs will correspond to the amount of the administrator’s time assigned and provided to the juvenile home program.
	c. 	Expenditures for the administrative services of administrative staff assigned directly to the juvenile home program.
	d. 	Expenditures for business administration services provided to the juvenile home program. The juvenile home program may be charged for costs of providing business administration services. If the juvenile home program is charged for providing business administration services, the amount is to be either actual costs or the amount determined by using the restricted indirect cost rate applied to allowable juvenile home program expenditures.
	e. 	The total of all expenditures for administrative services is to be no greater than the actual cost determined by the AEA’s accounting records or 10 percent of the total expenditures in the juvenile home program, whichever is less.
	f. 	Expenditures for operation and maintenance of plant services except as provided in subrule 63.15(4).
	g. 	The total of all expenditures for administrative services and for operation and maintenance of plant services is to be no greater than the actual cost determined by the AEA’s cost accounting system or 20 percent of the total expenditures in the juvenile home program, whichever is less.
	63.15(4) Unauthorized expenditures. Expenditures do not include expenditures for debt services, for facilities acquisition and construction services including remodeling and facility repair, or for rental expenditures for classroom facilities when adequate space is available at the juvenile home or AEA.
	63.15(5) Charges for AEA services. As provided by rule 281—63.6(282), subrule 63.7(1), or subrule 63.7(2), juvenile home students will have available to them special education support services, educational services, and media services comparable to those services made available to other students in the AEA; however, expenditures for these services are inherent costs to the respective AEA programs and are not to be assessed to the juvenile home educational program.
[ARC 7797C, IAB 4/17/24, effective 5/22/24]