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Special Education – Time to “De-mystify” the Mystery!

03/22/07

Lori Ames, School Finance Consultant

Kathy Guralski, School Finance Auditor


Agenda

  • Explanation of Account Code Elements

  • Coding of Various Delivery Models

  • State Special Education Categorical Aid

  • Categorical Aid Eligibility Adjustments

  • Special Education Fiscal Reporting


Special Education Expense Coding

  • All special education expenses, regardless of funding source must be accounted for in fund 27

  • The function number and the project number are the most critical elements of the total account code


Special Education Expense Coding

  • Function Number

    • Identifies the special education program

      • 152000 – Early Childhood

      • 158000 – Cross Categorical

      • 156600 – Speech & Language

      • 159200 – Substitutes


Special Education Expense Coding

  • The Business Office and the Special Education Department will need to work closely together to ensure that staff members are being charged to the appropriate program or function.

  • Appropriate staff licensure is important when assigning staff to various functions


Project Coding

  • The key to identifying the correct project code is ……

    ……understanding that the project code identifies how the expense is to be ultimately funded.


Project Number – 011

  • Use this project on all original object 100 – 900 expenditures when:

    • the LEA is using only local dollars to fund the expenditure (no grant money reimbursement)

    • the expenditure is directly state special education categorically aidable


152000

011

Project 011-Aidable Expense Example

  • The school district incurs salary & benefit expenses for an appropriately licensed Early Childhood teacher, funded w/ local dollars.

    FundObjectFunctionProject

27

100/200


Project Number - 019

  • Use this project on all original object 100-900 expenditures when:

    • the LEA is using only local dollars to fund the expenditure (no grant money reimbursement)

    • the expenditure is NOT directly state special education categorically aidable


152000

019

Project 019-Non-Aidable Expense Example

  • The school district purchases supplies for an early childhood program w/local dollars.

    FundObjectFunctionProject

27

410


Project Number - 340

  • Use this appropriate IDEA grant project code of “341-349” on all original object 100-900 expenditures when:

    • This expenditure is charged directly to an IDEA (flow-through, entitlement, etc..) grant.

    • The LEA name on the grant is the same as this LEA.


152000

340

Project 340 Grant Expense Example

  • The LEA purchases supplies for an early childhood program that is reimbursed by grant dollars direct to this LEA.

    FundObjectFunctionProject

27

410


Project Number - 599

  • Use this project code on all original object 100-900 expenditures when:

    • This expenditure is charged directly to a grant such as AODA, Drug Free, etc….

    • The LEA name on the grant is the same as this LEA.


152000

599

Project 599 Grant Expense Example

  • The LEA purchases supplies for an early childhood program that is reimbursed by grant dollars direct to this LEA.

    FundObjectFunctionProject

27

410


Project Number – 515/517

  • Use these projects, 515 (State) or 517 (Federal) on all original object 100-900 expenditures when:

    • The expenditure is then charged to a state/federal grant.

    • The LEA name on the state/federal grant is a “CESA” or a “CCDEB”, NOT this LEA


152000

517

Project 515/517Grant Expense Example

  • The LEA purchases supplies for an early childhood program that is reimbursed by a CESA or CCDEB using federal grant dollars

    FundObjectFunctionProject

27

410


Project Number – 315/317

  • Use these projects, 315 (State) or 317 (Federal) on all original object 100-900 expenditures when:

    • The expenditure is then charged to a state/federal grant of another LEA

    • The LEA name on the state/federal grant is another school district (NOT this LEA)


152000

317

Project 315/317Grant Expense Example

  • The LEA purchases supplies for an early childhood program that is reimbursed by another school district using federal grant dollars

    FundObjectFunctionProject

27

410


Project Number - 091

  • Use this project on all original object 100-900 expenditures when:

    • The LEA is using only local dollars to fund the expenditure (no grant money reimbursement)

    • The expenditure is directly reimbursed by a payment from CESA (using CESA local dollars – no grant money)


152000

091

Project 091 CESA Package Program Example

  • The host district of a CESA package program purchases supplies for an early childhood program that is reimbursed w/local dollars by CESA.

    FundObjectFunctionProject

27

410


Project Number – 092

  • Use this project on all original object 100-900 expenditures when:

    • The LEA is using only local dollars to fund the expenditure (no grant money reimbursement)

    • The expenditure is directly reimbursed by a payment from a CCDEB (using CCDEB local dollars – no grant money)


152000

092

Project 092 CCDEB Package Program Example

  • The host district of a CCDEB package program purchases supplies for an early childhood program that is reimbursed w/local dollars by a CCDEB.

    FundObjectFunctionProject

27

410


Coding of Various Delivery Models

  • You have a special education cost:

    • Directly incur costs

    • Provide service to another district

    • Purchase service from another school district

    • 66.0301 cooperative agreement

    • Purchase service from CESA/CCDEB


Directly incur costs

  • Your district hires all staff involved in providing the special education service to your district only and directly incurs all related special education costs (i.e. transportation, supplies)


Directly incur costs

  • Who incurs the expenditure?

    • Your district

  • What is the source to fund the cost?

    • Grants (specifically IDEA)

    • Categorical aid

    • Local

      • Equalization aid

      • Property taxes

  • Who are you receiving the funding from?

    • DPI

      • IDEA grant passed through DPI

      • Categorical aid

    • Transfer from general fund


Directly incur costs

  • Example

    • Hire CD teacher

      • What is the source to fund the cost?

        • Categorical aid 27E 158000 100/200 011

        • IDEA Grant 27E 158000 100/200 340

        • Local 27E 158000 100/200 019

      • Who are you receiving the funding from?

        • DPI – Categorical SPED aid 27R 611

        • DPI – Flow Through 27R 730

        • Transfer from General Fund 27R 411000 110


Directly incur costs

  • Example

    • Incur supplies

      • What is the source to fund the cost?

        • IDEA Grant 27E 158000 410 340

        • Local 27E 158000 410 019

      • Who are you receiving the funding from?

        • DPI – IDEA source 730

        • Transfer from General Fund 27R 411000 110


Directly incur costs

  • Example

    • Contract for OT services

      • What is the source to fund the cost?

        • Categorical aid 27E 218100 310 011

        • IDEA Grant 27E 218100 310 340

        • Local 27E 218100 310 019

      • Who are you receiving the funding from?

        • DPI – Categorical SPED aid 27R 611

        • DPI – Flow Through 27R 730

        • Transfer from General Fund 27R 411000 110


Directly incur costs

  • Example

    • Contract for Special Transportation Services

      • What is the source to fund the cost?

        • Categorical aid 27E 256000 341 011

        • IDEA Grant 27E 256000 341 340

        • Local 27E 256000 341 019

      • Who are you receiving the funding from?

        • DPI – Flow Through 27R 730

        • DPI – Categorical SPED aid 27R 611

        • Transfer from General Fund 27R 411000 110


Provide special education program for nonresident students

  • Your district hires all staff involved in providing the special education service and directly incurs all related special education costs (i.e. transportation, supplies). Tuition is paid by resident district for student attending the program.


Provide special education program for nonresident students

  • What is the source to fund the cost?

    • Tuition

    • Categorical aid

    • IDEA grant

    • Local

  • Who are you receiving the funding from?

    • Another district

    • DPI

      • IDEA grant

      • Categorical aid

    • Transfer from general fund 27R 411000 110


Provide special education program for nonresident students

District A provides special education services

District B – resident student open enrolls to Distr. A

  • Example 1

    • District A receives flat tuition rate from District B

      • Source 347 no matter what funds District B uses

      • No deductible receipt on SPED report

      • No special education aid transited to District B


Provide special education program for nonresident students

  • Example 2

    • District A receives flat tuition rate plus additional cost from District B (No IDEA)

      • Source 347

      • No deductible receipt on SPED report

      • Special education aid transited to District B for amount of additional eligible cost (27E 491000 936 019)


Provide special education program for nonresident students

  • Example 3

    • District A receives flat tuition rate plus additional cost from District B. District B uses partly IDEA funds

      • Source 347

      • Deductible receipt on SPED report for portion of additional cost attributable to 011 expenditures and reimbursed by District B with IDEA grant dollars

      • Special education aid transited to District B for amount of additional eligible cost not reimbursed by Flow Through dollars (27E 491000 936 019)


Expenditure Coding

  • Expenditure Payment for Transit of State Special Ed Categorical Aid:

    • To another LEA27E 491000 936 019


Purchase service from another school district

  • Your district does not incur the special education costs directly but rather sends students to participate in a program provided by another district.


Purchase service from another school district

  • What is the source to fund the cost?

    • Categorical aid

    • IDEA grant

    • Local

  • Who are you receiving the funding from?

    • DPI

      • IDEA grant

      • Categorical aid

    • Transfer from general fund 27R 411000 110


Purchase service from another school district

  • Example

    • District A provides special education services

    • District B – resident student open enrolls or attends District A


Purchase service from another school district

  • Example 1

    • District B pays flat tuition rate to District A

      • Local funds - 27E 437000 382 019

      • IDEA - 27E 437000 382 340

  • Example 2

    • District B pays flat tuition rate plus additional cost to District A (No IDEA funds)

      • 27E 437000 382 019

      • Special education aid transited to District B for amount of additional eligible cost (Source 316)


  • Purchase service from another school district

    • Example 3

      • District B pays flat tuition rate plus additional cost to District A. District B uses partly IDEA funds

        • 27E 437000 382 019

        • 27E 437000 382 340 portion of additional cost reimbursed by District B with IDEA grant dollars

        • Special education aid transited to District B for amount of additional eligible cost not reimbursed by Flow Through dollars (source 316)

        • Receipt of IDEA grant (source 730)


    PURCHASED SERVICE

    • When someone else is providing the instructional services costs should be recorded in 430 000.

    • Typical Functions:

      • 431 000 General Tuition 433 000 Co-Curricular 435 000 General Tuition Open Enrollment 436 000 Special Education - Non Open Enrollment 437 000 Special Education - Open Enrollment

    • Typical Objects:

      • 370 Private Educational Services381 Payment to Municipality 382 Interdistrict Payment Within Wisconsin (Other districts, etc) 386 Payment to CESA 387 Payment of State (Universities, etc) 389 Payment to WTCS 390 Other Funds


    PURCHASED SERVICE

    • When someone else is providing the instructional services costs should be recorded in 430 000.

    • Examples:

      • Special Ed Payment to CESA 27E 436 000 386

      • Special Ed Payment to Another District (not O.E.) 27E 436 000 382

      • Non-Special Ed Payment to CESA 10E 431 000 386

      • Special Ed Payment to WTCS 27E 436 000 389

      • Special Ed - Open Enrollment 27E 437 000 382

      • Non-Special Ed Open Enrollment 10E 435 000 382

      • Non-Special Ed Payment to Private School 10E 431 000 370 (371, 372, etc.)


    66.0301 cooperative agreement

    • Your district enters into a 66.0301 agreement to provide special education services to all districts within the cooperative agreement.


    66.0301 cooperative agreement

    • One district is operator and fiscal agent

      • Only fiscal agent may hire staff

      • All program or project accounting is done on fiscal agent books

      • Maintains records for financial and compliance audit

      • Submits all reports (categorical aid claim)

    • Fiscal agent policy

      • clarify responsibilities of the fiscal agent and put in writing terms

      • conditions where agreement would be terminated

      • Administrative fees for the fiscal agent


    66.0301 cooperative agreement

    • Who is paying vendor?

  • Fiscal agent is making all purchases for the participating organizations

  • The participating organization is also making purchases and submitting copies of all supporting documentation or transaction detail to the fiscal agent


  • CD Teacher

    Fiscal Agent

    Categorical Aid

    27E 158000 100/200 011

    Flow Through

    27E 158000 100/200 340

    Participating District

    Cannot hire staff

    Supplies

    Fiscal Agent

    Not Eligible Categorical Aid

    27E 158000 410 019

    Flow Through

    27E 158000 410 340

    Participating District

    Not Eligible Categorical Aid

    27E 158000 410 019

    Flow Through

    27E 158000 410 317

    Cost of program incurred


    Supplies

    Fiscal Agent

    Not Eligible Categorical Aid

    27E 436000/200000 382 019

    Flow Through

    27E 436000/200000 382 340

    Supplies

    Participating District

    Not Eligible Categorical Aid

    27R346

    Flow Through

    27R317

    Fiscal agent reimburses participating organization for any cost they incurred


    Fiscal Agent

    Categorical Aid

    27R 346

    Participating District

    Not Eligible Categorical Aid

    27E 436000,200000 382 019

    Fiscal agent bills all participating districts for their portion of the program

    Fiscal agent files aid claims

    Fiscal agent receives federal grant in current year

    • Participating District

    • Fiscal Agent

      • Flow Through

        • 27R 730


    Fiscal Agent

    Categorical Aid

    27R 611

    Participating District

    Fiscal agent receives categorical aid in following year

    Fiscal agent transits to participating districts their portion of the categorical aid

    • Fiscal Agent

      • Not Eligible Categorical Aid

        • 27E 491000 936 019

    • Participating District

      • 27R 316


    Purchase service from CESA/CCDEB

    • CESA is operator and fiscal agent

      • CESA may package a program

        • Host district may hire staff

      • All program or project accounting is done on fiscal agent books

      • Maintains records for financial and compliance audit

      • Submits all reports (categorical aid claim)

    • Fiscal agent policy

      • clarify responsibilities of the fiscal agent and put in writing terms

      • conditions where agreement would be terminated

      • Administrative fees for the fiscal agent


    Purchase service from CESA/CCDEB

    • Flow of activity

  • Cost of program incurred

  • CESA reimburses participating district for any cost they incurred

  • CESA bills all participating districts for their portion of the program

  • CESA files aid claims

  • CESA receives federal grant in current year

  • CESA receives categorical aid in following year

  • CESA transits to participating districts their portion of the categorical aid


  • CD Teacher

    CESA hires

    Categorical Aid

    27E 158000 100/200 011

    Flow Through

    27E 158000 100/200 340

    Host District hires

    Not Eligible Categorical Aid

    27E 158000 100/200 091

    Flow Through

    27E 158000 100/200 517

    Supplies

    CESA incurs

    Not Eligible Categorical Aid

    27E 158000 410 019

    Flow Through

    27E 158000 410 340

    Host District incurs

    Not Eligible Categorical Aid

    27E 158000 410 091

    Flow Through

    27E 158000 410 517

    Cost of program incurred


    CD Teacher

    CESA

    Categorical Aid

    27E 436000/200000 382 019

    Identify 011 in package program

    Flow Through

    27E 436000/200000 382 340

    Host District

    Categorical Aid

    27R 546

    Flow Through

    27R 517

    Supplies

    CESA

    Categorical Aid

    27E 436000/200000 382 019

    Flow Through

    27E 436000/200000 382 340

    Host District

    Categorical Aid

    27R 546

    Flow Through

    27R 517

    CESA reimburses participating district for any cost they incurred


    CESA

    Categorical Aid

    27R 240

    Participating District

    Categorical Aid

    27E 436000,200000 386 019

    CESA agent bills all participating districts for their portion of the program

    CESA files aid claims

    CESA receives federal grant in current year

    • Participating District

    • Fiscal Agent

      • Flow Through

        • 27R 730


    CESA

    Categorical Aid

    27R 611

    Participating District

    CESA receives categorical aid in following year

    CESA transits to participating districts their portion of the categorical aid

    • CESA

      • Categorical Aid

        • 27E 491000 936 019

    • Participating District

      • 27R 516


    Revenue Receipt for Transit of State Special Ed Categorical Aid

    Direct from DPI to “Fiscal Agent LEA”

    From Another School District Tuition and/or 66.0301

    From a CCDEB

    From a CESA

    27R 611

    27R 316

    27R 513

    27R 516

    Who are you receiving the funding from?


    Revenue Receipt for Transit of Federal Aid

    Direct from DPI to “Fiscal Agent LEA”

    From Another School District Tuition and/or 66.0301

    From a CCDEB

    From a CESA

    27R 730

    27R 317

    27R 517

    27R 517

    Who are you receiving the funding from?


    Revenue Receipt for Tuition/66.0301 Billings for Special Ed Services

    From another school district – non open enrollment

    From another school district – open enrollment

    From a CCDEB

    From a CESA

    27R 346

    27R 347

    27R 536

    27R 546

    Who are you receiving the funding from?


    Revenue Receipt for Package Program billings for Special Ed services

    From a CCDEB

    From a CESA

    27R 536

    27R 546

    Who are you receiving the funding from?


    Special Education Categorical Aid

    • Entities eligible to receive state special education categorical aid:

      • School Districts

      • CESAs

      • CCDEBs

      • 2R Charter Schools


    Special Education Categorical Aid

    • Based on the information reported in the special education annual report, the district’s special education categorical aid is calculated

    • the aid is paid based on prior year aidable expenditures (aid paid in 2006-07 is based on expenditures from 2005-06)


    Special Education Categorical Aid

    • Categorical may be received either directly or indirectly:

      • Direct: Your district receives aid directly from DPI as a result of an expense coded to an 011 project

      • Indirect: Your district reimburses another entity for expenses that the other entity coded to an 011 project. The other entity transits your share of the aid to your district.


    Special Education Categorical Aid

    • Although many different function numbers may be used in fund 27, only the following functions may contain aidable expenses:

      (152000,156100,156200,156600,156700,156800,158000,159100, 159200, 159300, 174100, 174200, 212000, 213000, 214000, 215000, 218100, 218200, 223300, 256000, 270000, 436000)

    • Eligible expenses are identified in the document titled “Special Education Claim Directions”

      http://www.dpi.wi.gov/sfs/xls/se_claim_directions.xls


    Special Education Categorical Aid

    • For a staff member’s salary and fringe benefits to be eligible for aid, he/she must hold the appropriate license for the function they are being expensed in.

      • 152000 – license code subject 808 or 809

      • 212000 – license code position 50

    • “Valid Reporting and License Codes for Special Education Staff”

      http://www.dpi.wi.gov/sfs/pdf/valid_code_se.pdf


    Special Education Categorical Aid

    • Due to the high amount of eligible expenses, the amount of aid paid is prorated to approximately 28%.

    • Aid is paid in multiple payments (Nov 15%, Dec 15%, Jan 15%, Feb 15%, March 15%, and June 25%)


    Special Education Fiscal Reporting

    • Districts are required to submit both a special education budget and annual report that is currently separate from the full SAFR budget and annual report

    • The special education budget/annual program is located on either a staff member’s individual hard drive or on a network drive within the district.


    Special Education Fiscal Reporting

    • The current special education budget/annual software program is outdated and can no longer be updated.

    • As a result, you will find that updates to the WUFAR and changes to special education law can not be reflected in the current report. Alternative reporting is sometimes used.


    Common Errors in the Special Education Fiscal Report

    • Total expenses in the special education annual report do not equal the total expenses reported in the full SAFR annual report.

    • Grant payments and expenses between districts do not equal.

    • Deductible receipts are not identified


    SAFR vs. Sped Ed Annual

    • Total expenses reported in the special ed annual report should tie to the total expenses reported in SAFR fund 27.

      • Function level

      • Object level


    Grant Payments Between Entities

    • For entity that is not the grant holder:

      • Code expenses to the appropriate 315, 317, 515, 517 project number

      • When reimbursed by the other grant-holding entity, receipt the funds into the corresponding source (315, 317, 515, or 517)

    Expenses = Revenues

    Project 517 Expenses = Source 517 Revenue


    Grant Payments Between Entities

    • For the district who is the grant-holder:

      • Code the reimbursement to the appropriate project (340 or 599)

      • In the special education report, answer “yes” to paying another LEA for services from your grants, identify the entity, and the amount paid


    Grant Payments Between Entities

    • How does DPI verify grant payments between entities?

      • Special Education Report Edit

        • Verify the amount paid and reported by the reimbursing district is equal to the amount reported by the non-grant holding district in the appropriate 315, 317, 515, or 517 project lines.


    Grant Payments Between Entities Example

    • District A purchases Early Childhood supplies ($100) that will ultimately be reimbursed by CESA using Flow-Thru Funds

      • District A Expense: 27E.xxx.410.152000.517= $100

      • District A Revenue: 27R.517 = $100

      • CESA Expenses: 27.E.382.436000.340 = $100

        Project 517 Expenses = 517 Revenues = Project 340 Expenses


    Grant Payments Between Entities Example

    • On the special education report:

      • District A – enters nothing but the expense in the appropriate account number

      • CESA - answers “yes” to paying another LEA for services from a grant, identifies District “A”, and the amount paid ($100)


    Deductible Receipts

    • What is a deductible receipt?

      • A deductible receipt is created when an entity incurs an aidable expense (coded to project 011) that is ultimately reimbursed by another entity with grant funds.


    Deductible Receipts

    • Why does DPI care about deductible receipts?

      • DPI should not pay special education categorical aid on an aidable expense (coded to project 011) that has been reimbursed with state or federal grant funds.


    Deductible Receipts

    • How should entities report deductible receipts?

      • The district incurring the original expense should:

        • Code the original expense with the appropriate project. (mostly likely 011 and 019)

        • Code the reimbursement to the appropriate 315, 317, 515, or 517 source code.

        • In the special education report:

          • Answer “yes” to receiving deductible receipts, identify the entity, and the amount receipted (only the 011 amount)

          • On the 27D line, enter the amount of 011 expenses that were reimbursed by another entity with grant funds


    Deductible Receipts

    • How should entities report deductible receipts?

      • The district reimbursing the original expense with grant dollars should:

        • Code the reimbursement expense with the appropriate project. (mostly likely 340 or 599)

        • In the special education report, answer “yes” to paying another LEA for services from their grants, identify the entity, and the amount paid


    Deductible Receipts

    • How does DPI verify deductible receipts?

      • Special Education Report Edit

        • Verify the amount paid and reported by the reimbursing district is equal to or less than the amount received and reported on the deductible receipt question and on the 27D lines by the entity incurring the original expense.


    Deductible Receipt Example

    • District A provides Early Childhood services to multiple districts. District B’s share of the program include salary ($400), benefits ($200), and materials ($100). District B reimburses District A using federal grant money.

      • District A Expense: 27E.xxx.110.152000.011 $400

      • District A Expense: 27E.xxx.2xx.152000.011 $200

      • District A Expense: 27E.xxx.410.152000.019 $100

      • District A Revenue: 27R.317 $700

      • District B Expense: 27E.xxx.382.436000.340 $700


    Deductible Receipt Example

    • On the Special Education Report:

      • District A:

        • Answers “yes” to “did your district receive deductible receipts”

        • Identifies District “B” and the amount of the deductible receipt $600

        • Enters $600 in 27D152000 000 011

      • District B:

        • Answers “yes” to paying another LEA for services from a grant, identifies District “A”, and the amount paid ($700)


    Special Education Reporting Changes Ahead!

    • The finance team is currently in the design phase of creating a new special education fiscal report.

    • The goal is to integrate the fund 27 detail with the full SAFR Budget/Annual Report beginning with the 2008-09 SAFR Budget Report.


    Resources

    • WUFAR (full document & expense matrix) http://www.dpi.wi.gov/sfs/wufar.html

    • Special Education Transaction Coding

      http://www.dpi.wi.gov/sfs/doc/sped.doc

    • Special Education Claim Directions

      http://www.dpi.wi.gov/sfs/xls/se_claim_directions.xls


    Resources

    • Valid Teacher Licenses & Reporting Codes

      http://www.dpi.wi.gov/sfs/pdf/valid_code_se.pdf

    • “Special Education” Pupil Transportation

      http://www.dpi.wi.gov/sfs/se_report.html

    • Special Education Media-Site Presentations

      http://media2.wi.gov/DPI/Catalog/Front.aspx?cid=2352cf23-e130-4a9c-b83f-8f8e90b15f41


    Resources

    • Open Enrollment

      http://www.dpi.wi.gov/sfs/doc/open_enrollment_wufar.doc

    • Function 430000

      http://www.dpi.wi.gov/sfs/doc/funct_430.doc

    • Coop Agreement – 66.0301

      http://www.dpi.wi.gov/sfs/coop_agree.html


    Resources

    • Fiscal Agent Requirements

      http://www.dpi.wi.gov/sfs/doc/fisagnt.doc

    • Fiscal Agent Agreement Account Coding

      http://www.dpi.wi.gov/sfs/xls/fisagagree.xls

    • Fiscal Agent-Example of Level 3 Documentation

      http://www.dpi.wi.gov/sfs/doc/fisagnt_example.doc


    Contacts

    • Beverly Kraus 608-266-1089

      beverly.krause@dpi.state.wi.us

    • Lori Ames 608-266-3464

      lori.ames@dpi.state.wi.us

    • Kathy Guralski 608-266-3862

      katherine.guralski@dpi.state.wi.us


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