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Special Education – Solving the Mystery Together

Special Education – Solving the Mystery Together. 08/17/07 Lori Ames, School Finance Consultant. Agenda. Special Education Funding Sources Special Education Expense Coding State Special Education Categorical Aid Adjustments to Aidable Expenses Special Education Fiscal Reporting.

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Special Education – Solving the Mystery Together

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  1. Special Education – Solving the Mystery Together 08/17/07 Lori Ames, School Finance Consultant

  2. Agenda • Special Education Funding Sources • Special Education Expense Coding • State Special Education Categorical Aid • Adjustments to Aidable Expenses • Special Education Fiscal Reporting

  3. Special Education Funding Sources • State Special Education Categorical Aid • High Cost Categorical Aid • Federal Special Education Aid • Medicaid • State Equalization Aid • Local Property Tax

  4. State Spec Ed Categorical Aid • Aidable costs may include, but are not limited to: • Salary/Fringe Benefits for: • Most Special Education Teachers and Assistants • Speech/Physical/Occupational Therapists • School Psychologists, Social Workers, Guidance Counselors, and Nurses • Special Education Administrative Staff • Special Transportation

  5. High Cost Categorical Aid • School districts are eligible for aid if the district incurred, in the previous school year, more than $30,000 of non-administrative costs for providing special education and related services to a child, and those costs are not eligible for reimbursement under the state special education categorical aid program, the federal Individuals with Disabilities Education Act, or the federal Medicaid program http://www.dpi.wi.gov/sfs/highcost.html

  6. Federal Special Education Aid/Grants • The Individuals with Disabilities Education Act (IDEA) originally authorized funding of 40% of average per-pupil expenditures to support special education services for children with disabilities. Most of the funding is distributed to local school districts in the form of flow-through aids or other discretionary grants. http://www.dpi.wi.gov/sped/fedgrant.html

  7. Medicaid • A fairly small source of revenue for school districts is insurance reimbursement provided through the combined federal/state Medicaid program. http://dpi.wi.gov/sfs/doc/medicaid.doc

  8. State Equalization Aid • Equalization is a state “cost sharing formula” which reduces local district reliance on local property taxes. • The state shares in most costs incurred by Wisconsin school districts that are not reimbursed by other revenue sources. Eligible costs include special education and related services. http://www.dpi.wi.gov/sfs/equalaid.html

  9. Local Property Tax • Special Education and related services not reimbursed through one of the programs mentioned above are funded by local property taxes. • The extent to which local property taxes are used to fund special education costs in a particular district varies greatly and depends largely on the amount of state equalization aids received by the district.

  10. Spec Ed 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

  11. Special Education Expense Coding • Function Number • Identifies the special education program • 152000 – Early Childhood • 158000 – Cross Categorical • 156600 – Speech & Language • 159200 – Substitutes

  12. Spec Ed 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 http://www.dpi.wi.gov/sfs/doc/valid_code_se.doc

  13. 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.

  14. 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

  15. 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

  16. 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

  17. 152000 019 Project 019-Non-Aidable Expense Example • The school district purchases supplies for an early childhood program w/local dollars. FundObjectFunctionProject 27 410

  18. 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.

  19. 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

  20. 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.

  21. 152000 599 Project 599 Grant Expense Example • The LEA purchases supplies for an early childhood program that is reimbursed by non-IDEA grant dollars direct to this LEA. FundObjectFunctionProject 27 410

  22. 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)

  23. 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

  24. 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

  25. 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

  26. 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)

  27. 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

  28. 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)

  29. 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

  30. Why is Coding Important? • DPI uses the account codes to determine aidable expenses and ultimately calculate your district’s state special education categorical aid

  31. How Do I Know If An Expense is Aidable? • Refer to the “Special Education Categorical Aid Claim Directions” document for definitions of aidable expenses. http://dpi.wi.gov/sfs/xls/se_claim_directions.xls

  32. Special Education Categorical Aid • Entities eligible to receive state special education categorical aid: • School Districts • CESAs • CCDEBs • 2R Charter Schools

  33. 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 2007-08 is based on expenditures from 2006-07)

  34. Special Education Categorical Aid • Categorical aid 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 with local funds for expenses that the other entity coded to an 011 project. The other entity transits your share of the aid to our district.

  35. Special Education Categorical Aid • Due to the high amount of eligible expenses, the amount of aid paid is prorated to approximately 29%. • Aid is paid in multiple payments (Nov 15%, Dec 15%, Jan 15%, Feb 15%, March 15%, and June 25%)

  36. 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.

  37. Spec Ed Fiscal Reporting • District data is entered in the resident program. • Since the report is not web-based, the district must create a text file containing the data. (part of the program) • The text file is emailed to: DPIsfsreports@dpi.state.wi.us

  38. Adjustments to Aid Eligible Expenses • No Valid License – staff members are not appropriately licensed for the program. • Additional Questioned Cost - • Inappropriate allocation of salaries/benefits - social workers, psychologists, nursing, and guidance

  39. No Valid License • PI 1202 • Report filed by district with DPI in fall • List by staff, FTE, and teaching position • No updates during the year

  40. No Valid License • “No Valid License” listing on June 30th • Identifies staff not properly licensed for the teaching assignment listed on the PI 1202 • Auditor required to report to DPI salaries, benefits, and account structure (even in funds other than 27) for all individuals on “no valid license” listing.

  41. No Valid License • “No Valid License” listing on June 30th • Available in reporting portal

  42. No Valid License • “No Valid License” listing on June 30th • When teaching position of an individual was incorrectly reported on PI-1202 • Obtain, for auditor, a written representation from the Special Education Director or other appropriate person stating that the reported assignment (PI-1202) was incorrect. Include previously reported teaching assignment and correct teaching assignment for individual.

  43. No Valid License • “No Valid License” listing on June 30th • DPI special education licensing follows up on the licensing status • May result in phone call to district • Aid is withheld until DPI special education licensing approves the individual

  44. Additional Questioned Cost • “Valid License” listing on June 30th • Available in Reporting Portal • Auditor performs a payroll test and determines if salary and related benefits are properly reported for staff on the list

  45. Additional Questioned Cost • Any individual not reported in proper account coding for their teaching assignment (per PI-1202 and valid license list) is: • Reviewed by Auditor for correct teaching assignment (through inquiry) • If teaching assignment is in agreement with license – salaries and benefits are moved to appropriate WUFAR accounts (no filing with DPI) • If teaching assignment is not in agreement with license – salaries and benefits are reported to DPI as questioned cost

  46. Additional Questioned Cost • DPI special education licensing follows up on the licensing status • May result in phone call to District • Aid is withheld until DPI special education licensing approves the individuals

  47. Allocation of Salaries and Benefits to Fund 27 • Salaries and benefits of professionals working in both the regular education and special education areas must be allocated between fund 10 and fund 27 based on time and costs • School Social Worker • School Psychologist • School Nurses (Registered Nurses, licensed by WI Department of Regulation and Licensing) • School Counselors

  48. Allocation of Salaries and Benefits to Fund 27 • January 12, 2006 Letter • http://www.dpi.wi.gov/sfs/ltrjan12_06.html • Types of activities that would be eligible for special education aid • Methodologies in determining time and cost • Must be done for each individual staff member claimed • Documentation must be maintained • Must be rational and defensible method of allocation

  49. Allocation of Salaries and Benefits to fund 27 Special Education General Ledger Claim Form

  50. Allocation of Salaries and Benefits to Fund 27 • Identify these costs in the cover e-mail with the upload file attachments as follows: • For (LEA Name), the “011-state aidable” guidance counselor and school nurse salary/fringe costs reported in function 299 999 under project “019” on the PI 1505SE are: • School Guidance Counselor • Object 100 – Salary: (Amount) • Object 200 – Fringes: (Amount) • School Nurse • Object 100 – Salary: (Amount) • Object 200 – Fringes: (Amount)

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