281—16.11 (256C) Finance.
	 16.11(1) Preschool foundation aid amounts to districts.
	  a.   	 For the initial school year for which a school district approved to participate in the preschool program receives that approval and implements the preschool program, the funding for the preschool foundation aid payable to that school district shall be paid from the appropriation made for that school year in accordance with Iowa Code section 256C.6. For that school year, the preschool foundation aid payable to the school district is the product of the regular program state cost per pupil for the school year multiplied by 60 percent of the school district’s eligible student enrollment on a specific date in the school year determined by rule. An eligible child is not required to be a resident of the district in which the child is enrolled voluntarily in the approved local program.
	  b.   	 For budget years subsequent to the initial school year for which a school district approved to participate in the preschool program receives that approval and implements the preschool program, the funding for the preschool foundation aid payable to that school district shall be paid from the appropriation made in accordance with Iowa Code section 257.16, except that an eligible child is not required to be a resident of the district in which the child is enrolled voluntarily in the approved local program.
	  c.   	 Continuation of a school district’s participation in the preschool program for a second or subsequent budget year is subject to the approval of the department based upon the school district’s compliance with the accountability requirements in rule 281—16.3(256C) and the department’s on-site review of the school district’s implementation of the preschool program. The department shall follow the procedure set forth in subrule 16.13(3) if a district is found to be noncompliant with one or more of the accountability requirements.
	 16.11(2) Aid payments. Preschool foundation aid shall be paid as part of the state aid payments made to school districts in accordance with Iowa Code section 257.16, except that an eligible child is not required to be a resident of the district in which the child is enrolled voluntarily in the approved local program.
	 16.11(3) Commingling prohibited. No state funding received under this program shall be commingled with other state aid payments made under Iowa Code section 257.16. All state funding received under this program shall be accounted for by the applicant district separately from other state aid payments.
	 16.11(4) Restriction on supplanting. State funding received under this program shall be used to supplement, not supplant, other public funding received by the applicant district as the result of the participation of any eligible children if the program is funded from another state or federal source such as Head Start, shared visions, state child care assistance, or community empowerment. This restriction is applicable only for costs related to instructional time as described in subrule 16.3(4).
[ARC 7787B, IAB 5/20/09, effective 6/24/09]