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DIVISION of Financial and Administrative Services

Special Education Finance. New Director’s Academy. DIVISION of Financial and Administrative Services. Missouri Department of Elementary and Secondary Education. Summer 2011. Regional Contacts ECSE and Part B. County District Codes 001-090 through 050-014, and 096-119 Sandy Kliethermes

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DIVISION of Financial and Administrative Services

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  1. Special Education Finance New Director’s Academy DIVISION ofFinancial and Administrative Services Missouri Departmentof Elementary and Secondary Education Summer 2011

  2. Regional Contacts ECSE and Part B County District Codes 001-090 through 050-014, and 096-119 Sandy Kliethermes sandy.kliethermes@dese.mo.gov Phone: (573) 751-0623 Fax: (573) 526-6898 County District Codes 051-150 through 347-347 (excluding 096-119) John Underwood john.underwood@dese.mo.gov Phone: (573) 751-6904 Fax: (573) 526-6898

  3. Topics • ARRA Reporting • Business Rules • Coordinated Early Intervening Services (CEIS) • Cooperatives • Early Childhood Special Education (ECSE) • Electronic Planning Electronic Grants (ePeGS) • Federal Requirements • Fiscal Monitoring

  4. Topics (cont.) • Local Tax Effort • Maintenance of Effort • Part B IDEA Funds • Payment Transmittals and Coding • Proportionate Share • Schoolwide Pooling • Special Education Expenditure Coding • Special Education Funding Sources • Special Purpose Funds

  5. Handouts • New Director’s PowerPoint Slides • Special Education Finance Due Dates • Part B Federal Expenditure Requirements Quick Guide • Proportionate Share Guidance • Coordinated Early Intervening Services (CEIS) Guidance • Maintenance of Effort (MOE) Worksheet • ePeGS Part B Entitlement Training Guide • Payment Request Due Dates

  6. Handouts (cont.) 9. Schoolwide Pooling Presentation 10. Cooperative/Consortium Fiscal Guidance 11. ECSE Cooperative Guidance 12. Cooperative Grant Information • High Need Fund Manual/Application • Public Placement Fund Manual/Application • Readers for the Blind Manual/Application • ECSE Expenditure Guide • Fiscal Monitoring Checklist/District Documentation

  7. Special Education Finance Web Page http://dese.mo.gov/divspeced/Finance/

  8. Special Education Finance Web Page • Left side of Web page: • Major Topics • Middle section: • Bulletin Board Messages • Right side of Web page: • How Do I Find List

  9. Special Education Funding Sources

  10. Funding Sources Local Funds State Funds Federal Funds

  11. Funding Sources — Revenue Codes Funds are assigned a Revenue Code to indicate the Fund Source: Local: 51xx, 52xx, 58xx State: 53xx Federal: 54xx

  12. Local Funding • Sources may include:

  13. State Funding • Sources may include:

  14. State Special Education Funding $149 million State Monies included in Basic Formula. District/LEA determines actual amount needed for Special Education.

  15. State Special Education Funding State Funding formula changed in 2006-07 (FY07) which removed a separate state categorical payment for Special Education Change allows District/LEA to determine the amount needed to run Special Education program and meet Maintenance of Effort (MOE) requirement.

  16. Federal Funding • Sources may include:

  17. Special Education Payment Information Tracking Payments From DESE Special Education Payment Information

  18. DESE Monthly Payment Transmittals

  19. Finding Payment Transmittals • Go to DESE Web Applications • Click on Public Applications • Click on School Finance Menu • Click on Payment Transmittals • Enter County District Code • Select District/LEA • Select Year • Select Month

  20. DESE Audit Confirmation

  21. Finding Audit Confirmations • Go to DESE Web Applications • Click on Public Applications • Click on School Finance Menu • Click on Reports • Enter County District Code • Select District/LEA • Select Year • Select Month of June • Click on Audit Confirmation Report

  22. Special Education Expenditure Coding INFORMATION FOR YOUR BOOKKEEPER

  23. Expenditure Function Codes The Function Code describes the function, purpose or program for which activities are performed. WHY

  24. Sample Function Codes (Prior to 2011-12) Pre-set codes in Missouri Financial Accounting Manual

  25. Function Codes (Beginning 2011-12) Pre-set codes in Missouri Financial Accounting Manual http://dese.mo.gov/divadm/finance/acct_manual/documents/sf-CompleteAccountingManual2011.pdf

  26. Expenditure Object Codes The object code identifies the service or commodity obtained. WHAT

  27. Sample Object Codes Pre-set codes in DESE Missouri Financial Accounting Manual

  28. Tracking Expenditures Special Education Expenditures tracked for various reporting purposes: • Annual Secretary of the Board Report (ASBR) • Part B Payment Requests • Part B Final Expenditure Report • State Funds used for Special Education (MOE reporting) • Local Funds used for Special Education (MOE reporting) • ECSE Expenditures

  29. Separate Tracking All federal funds MUST be tracked separately from other funding sources. Federal funds include: • Regular IDEA Part B • ARRA IDEA Part B • ECSE ARRA

  30. Expenditure Source • QUESTION: • How can a District/LEA track State, Federal, and Local expenditures? • ANSWER: • Use Source/Project Codes for each expenditure.

  31. Source/Project Codes Optional codes for: • Tracking expenditure fund sources; or • Used as a project identifier. Helpful in tracking expenditures for: • Special Education Maintenance of Effort (State/Local) • Special Education IDEA Part B Expenditures (Federal)

  32. Source/Project Codes Defined in DESE MO Financial Accounting Manual: • Pre-Set Codes; or • District/LEA may use own code

  33. Source/Project Codes Examples: 41 – Federal IDEA Part B Funds 10 – State Special Education Funding 01 – Local Funding Sources

  34. Source/Project Code Examples

  35. ASBR The Annual Secretary of the Board Report (ASBR) supplies a year-end financial summary of the District/LEA, required by statute (Section 162.821, RSMo). The District/LEA reports all of their revenues and expenditures under certain codes in this web-based system. See DESE Accounting Manual for more information. DESE School Finance is contact for ASBR.

  36. Sample FY11 ASBR Page

  37. Finding ASBR • Go to DESE Web Applications • Click on ASBR-District • Enter County District Code • Select District/LEA • Choose Year • Select Last “Edit Status” Closed Cycle

  38. Part B IDEA Funds

  39. Federal Part B IDEA Funds IDEA Part B Entitlement funds (Section 611) are Federal funds your District/LEA receives to help support your special education program and implement IDEA. 2011-12 $179 million Regular Part B

  40. Federal IDEA Part B Funds Formula Three separate components in formula: • Base Amount; • Population Count • September Enrollment • Home School • Non-Public • Neglected/Delinquent • Poverty Count • Free/Reduced Lunch Count

  41. Permissive Use of Part B Funds • Costs of Special Education and Related Services • Supplementary Aids and Services • Administrative Case Management • Coordinated Early Intervening Services (CEIS) • Special Education buses (prior approval) • Construction/Renovation of Special Education facilities (prior approval)

  42. Part B IDEA Requirements • Assurances • Excess Cost Requirement • Supplement – NOT Supplant • Proportionate Share • OMB Circular A-87 Certifications/Time and Effort Logs • Inventory Control • Capital Costs • Prorating Expenditures • CEIS required if LEA has a determination of significant disproportionality • Maintenance of Effort See Handout #3-Part B Federal Expenditure Requirements Quick Guide

  43. Assurances Districts/LEAs providing services to students with disabilities must submit annual assurances to DESE regarding their compliance with the applicable federal and state statutes and regulations. Assurances are completed in ePeGS reporting system through the Core Assurances and Grant Specific Assurances.

  44. Excess Cost Requirements District/LEA must spend at least the minimum average amount for the education of its children with disabilities before Part B funds are used.

  45. Excess Cost Requirement DESE calculates the Verification of Excess Cost prior to the beginning of each school year for each District/LEA.

  46. Supplement Not Supplant Requirement Federal Part B Funds may only be used to supplement state, local or other non-federal funds spent on students with disabilities. MOE MET = MET NON SUPPLANT REQUIREMENT

  47. Proportionate Share (P.S.) Requirement Each District shall spend a proportionate amount of its Part B funds on parentally-placed private school children with disabilities. CFR 300.133(a)(1)-(2) District where a private school is located is responsible. District is also responsible to provide services to home-schooled students with disabilities. See Handout #4-Proportionate Share Guidance

  48. P.S. District Responsibility: Child Find Each District must locate, identify and evaluate all children with disabilities who are enrolled by their parents in private, including religious,… schools located in the school district served by the District. 34 CFR 300.131(a)

  49. P.S. Expenditures Each District must spend the proportionate amount of their Part B funds on students ages five (5) to twenty-one (21) who have been evaluated and determined eligible for special education and related services by the public school.

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