163.073.  Aid for programs provided by the division of youth services — amount, how determined — payment by district of domicile of the child, amount. — 1.  When an education program, as approved under section 219.056, is provided for pupils by the division of youth services in one of the facilities operated by the division for children who have been assigned there by the courts, the division of youth services shall be entitled to state aid for pupils being educated by the division of youth services in an amount to be determined as follows:  the total amount apportioned to the division of youth services shall be an amount equal to the average per weighted average daily attendance amount apportioned for the preceding school year under section 163.031, multiplied by the number of full-time equivalent students served by facilities operated by the division of youth services.  The number of full-time equivalent students shall be determined by dividing by one hundred seventy-four days the number of student-days of education service provided by the division of youth services to elementary and secondary students who have been assigned to the division by the courts and who have been determined as inappropriate for attendance in a local public school.  A "student day" shall mean one day of education services provided for one student.  In school year 2019-20 and subsequent years, the number of full-time equivalent students shall be the quotient of the number of student-hours of education service provided by the division of youth services to elementary and secondary students who have been assigned to the division by the courts, and who have been determined as inappropriate for attendance in a local public school, divided by one thousand forty-four hours.  A "student hour" shall mean one hour of education services provided for one student.  In addition, other provisions of law notwithstanding, the division of youth services shall be entitled to funds under section 163.087.  The number of full-time equivalent students as defined in this section shall be considered as September membership and as average daily attendance for the apportioning of funds under section 163.087.

  2.  The educational program approved under section 219.056 as provided for pupils by the division of youth services shall qualify for funding for those services provided to handicapped or severely handicapped children.  The department of elementary and secondary education shall cooperate with the division of youth services in arriving at an equitable funding for the services provided to handicapped children in the facilities operated by the division of youth services.

  3.  Each local school district or special school district constituting the domicile of a child placed in programs or facilities operated by the division of youth services or residing in another district pursuant to assignment by the division of youth services shall pay toward the per-pupil cost of educational services provided by the serving district or agency an amount equal to the average sum produced per child by the local tax effort of that district.  A special school district shall pay the average sum produced per child by the local tax efforts of the component districts.  This amount paid by the local school district or the special school district shall be on the basis of full-time equivalence as determined in section 163.011, not to exceed the actual per-pupil local tax effort.