CHAPTER 24:05:33.01
EXTRAORDINARY COSTS
Section
24:05:33.01:01 Repealed.
24:05:33.01:02 Repealed.
24:05:33.01:03 Repealed.
24:05:33.01:04 Repealed.
24:05:33.01:05 Repealed.
24:05:33.01:06 Application.
24:05:33.01:07 Required documentation.
24:05:33.01:08 Repealed.
24:05:33.01:09 Maximum tax levy required.
24:05:33.01:10 No funding of prior fiscal year special education expenditures.
24:05:33.01:11 Funds set aside for supplemental aid applications.
24:05:33.01:12 Priority to high cost student applications.
24:05:33.01:13 Reconsideration of extraordinary cost fund applications.
24:05:33.01:14 Further guidelines and exhaustion of extraordinary cost funds.
24:05:33.01:01. Extraordinary Cost Oversight Board. Repealed.
Source: 23 SDR 31, effective September 8, 1996; 40 SDR 102, effective December 4, 2013; SL 2019, ch 87, § 4, effective July 1, 2019.
24:05:33.01:02. Terms of board members. Repealed.
Source: 23 SDR 31, effective September 8, 1996; SL 2019, ch 87, § 5, effective July 1, 2019.
24:05:33.01:03. Composition of board. Repealed.
Source: 23 SDR 31, effective September 8, 1996; 33 SDR 236, effective July 5, 2007; SL 2019, ch 87, § 6, effective July 1, 2019.
24:05:33.01:04. Board alternates. Repealed.
Source: 23 SDR 31, effective September 8, 1996; 33 SDR 236, effective July 5, 2007; SL 2019, ch 87, § 7, effective July 1, 2019.
24:05:33.01:05. Extraordinary costs. Repealed.
Source: 23 SDR 63, effective January 1, 1997; repealed, 40 SDR 102, effective December 4, 2013.
24:05:33.01:06. Application. Eligible school districts must apply for extraordinary cost funds on forms provided by the secretary. An eligible school district may apply for extraordinary cost funds based on a high cost student, high cost program, or supplemental aid. In addition, a school district may apply for extraordinary cost funds based on both a high cost student and supplemental aid. However, a school district may not apply for extraordinary cost funds for both a high cost program and supplemental aid and may not apply for extraordinary cost funds for both a high cost student and high cost program.
Source: 23 SDR 63, effective January 1, 1997; 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
24:05:33.01:07. Required documentation. A school district's application for extraordinary cost funds must include the most recent statement of revenues, expenditures, and changes in fund balance, both budgeted and actual, for the portion of the fiscal year completed for special education funds, prepared in accordance with generally accepted accounting principles. Nothing in this section prohibits the department from requesting additional information necessary to review the application.
The Extraordinary Cost Oversight Board and the secretary of the Department of Education may not consider an application for extraordinary costs funds if the school district has outstanding deficiencies which have not been corrected pursuant to chapter 24:05:20, the school district does not use generally accepted accounting principles, or special education revenues and expenditures are not recorded in accordance with the accounting manual provided for in SDCL 4-11-6.
Source: 23 SDR 63, effective January 1, 1997; 26 SDR 150, effective May 22, 2000; 33 SDR 236, effective July 5, 2007; 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
Cross-References:
Individual education program, ch 24:05:27.
Auditing, accounting, and review standards, § 20:37:11:07.
Accounting principles, § 20:37:11:08.
Accounting manual for counties, municipalities, school districts and their agencies, SDCL 4-11-6.
24:05:33.01:08. Calculation of indirect costs. Repealed.
Source: 23 SDR 63, effective January 1, 1997; 33 SDR 236, effective July 5, 2007; repealed, 40 SDR 102, effective December 4, 2013.
24:05:33.01:09. Maximum tax levy required. To be eligible for extraordinary cost funds, a school district must levy the maximum amount allowed pursuant to SDCL 13-37-16.
Source: 23 SDR 63, effective January 1, 1997; 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
24:05:33.01:10. No funding of prior fiscal year special education expenditures. Extraordinary cost funds shall be used solely to fund special education expenditures referenced in this chapter which occurred in the fiscal year in effect when the district submits its application.
Source: 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
24:05:33.01:11. Funds set aside for supplemental aid applications. Ten percent of the total appropriation for extraordinary cost funds shall be set aside to fund applications for extraordinary cost funds for supplemental aid. This ten percent total is the maximum amount which can be used to fund applications for extraordinary cost funds for supplemental aid. If applications are in excess of the ten percent, the secretary may adjust or prorate the requested amounts. The maximum allowable request for an individual school district for extraordinary cost funds based on supplemental aid is $50,000.
Any unallocated funds from the set aside referenced in this section may be used to fund applications for extraordinary cost funds for high cost students or high cost programs as referenced in § 24:05:33.01:12.
Source: 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
24:05:33.01:12. Priority to high cost student applications. Priority for extraordinary cost funds, except for those funds allocated pursuant to § 24:05:33.01:11, shall first be given to applications for extraordinary cost funds for high cost students and then to applications for extraordinary cost funds for high cost programs.
Source: 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
24:05:33.01:13. Reconsideration of extraordinary cost fund applications. If a school district's extraordinary cost fund application is denied in whole or in part by the secretary, the school district may submit a written request to the secretary for reconsideration. The request must be submitted via first class United States mail and be postmarked within ten days of receipt of the secretary's decision. The secretary shall issue a decision on the request for reconsideration within ten days of receipt of the request by the secretary. Nothing in this chapter requires the secretary to provide a hearing relating to a district's original application or request for reconsideration.
Source: 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
24:05:33.01:14. Further guidelines and exhaustion of extraordinary cost funds. Nothing in this article prohibits the secretary from establishing further guidelines for application, approval, distribution, and expenditure of extraordinary costs funds pursuant to SDCL 13-37-41. Nothing in this article authorizes the secretary to approve extraordinary cost fund expenditures in excess of the amount set aside pursuant to SDCL 13-37-40.
Source: 40 SDR 102, effective December 4, 2013.
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1, 13-37-40 to 13-37-47, inclusive.
