281—98.13 (256C,257) Statewide voluntary four-year-old preschool program. The statewide voluntary four-year-old preschool program is a program for a specific category of students. Funding for the program is for the purpose of providing a high-quality early learning environment for four-year-old children whose families choose to access such programs.
	 98.13(1) Appropriate uses of categorical funding. Because the program is specifically instructional, expenditures generally are limited to the functions of instruction, student support services and staff support services, but include expenditures for actual documented costs of program administration up to 5 percent of the allocation.
	 98.13(2) Pass-through funding to community-based providers. The school district shall pass through to a community-based provider for each eligible pupil enrolled in the district’s approved local program not less than 95 percent of the per pupil amount.
	  a.   	 The community-based provider may use up to 5 percent of the 95 percent portion for documented allowable administrative and operational costs of providing the district’s approved local program.
	  b.   	 Any portion of the 95 percent not documented as expended for direct instruction or administrative and operational costs as allowed by this rule shall be refunded to the district annually on or before July 1.
	  c.   	 Any portion refunded to the district shall be added to the total amount available for the district’s approved local program for the subsequent school year.
	 98.13(3) Inappropriate uses of categorical funding. Inappropriate uses of the statewide voluntary four-year-old preschool program funding include, but are not limited to, indirect costs or use charges, capital expenditures other than equipment, facility acquisition, debt service, operational or maintenance costs or administrative costs that supplant or that exceed 5 percent, or any other expenditures not directly related to providing the statewide voluntary four-year-old preschool program or that supplant existing public funding for preschool programming.
[ARC 8054B, IAB 8/26/09, effective 9/30/09; ARC 0518C, IAB 12/12/12, effective 1/16/13]