Madison In The spring time

Department of Public Instruction Madison In The spring time

Transfer of Service and Special Education Costs 2014 WCASS Winter ConferenceWednesday February 5th 2:30–4:00pm.Bruce Anderson — School Finance Consultant, Wisconsin Department of Public Instructionhttp://sfs.dpi.wi.gov/ Transfer of Service and Special Education Costs - Transfer of Service can provide needed revenue authority when an unexpected special education/ESL pupil becomes a new resident of the district or an unexpected loss of services from a municipality occurs. This session will provide examples of what constitutes a Transfer of Service revenue limit exemption and will focus on the process used for requesting a Transfer. The 2013 -TOS requests generated $18,534,021 in Net Exemptions (85% SPED).

Transfer of Service and Special Education Costs • Introduction • Focus Points: • What is Transfer of Service (TOS)? • How will the TOS claim impact the school District revenue? • Examples of TOS claims • What impact can a TOS claim have on Maintenance of Effort(MOE) and other SPED funding sources? • The TOS claim process.

1. What is Transfer of Service (TOS)? • A recurring exemption to the Revenue Limit • The Revenue Limit attempts to control costs • Basically: Cost is controlled by limiting what can be collected through a combination of most levies and state aid.

1, What is Transfer of Service (TOS)? • A TOS is based on WI Stat. 121.91(4)(a) • “if a school board increases the services that it provides by adding responsibility for providing a service that is transferred to it from another governmental unit” • If the transfer is between WI school districts, both are required to report to the Department of Public Instruction.

What Transfer of Service does: • It helps the district cover unexpected costs for new residents needing Spec Ed/ESL (English as a Second Language) services • Ithelps the district cover the cost of new operation expenses that were once provided by another municipality

What Transfer of Service does: • The transfer of service may be from a governmental unit other than another school district. It could be a county, township, city, or village that once provided the service (free) for the school district and is now discontinuing to do so. • This type of transfer is submitted as a narrative.

What Transfer of Service is not: • an exemption due to an increase in cost to an existing service. • For example: The municipality increases its cost for sewer/water. • No Transfer of Service – the municipality continues to provide service with no option for you to purchase service from someone else.

2. How will the TOS claim impact the school District revenue? • What Transfer of Service is not: • A payment from the State • A payment from another school district • And Is NOT a proration of existing costs

2. How will the TOS claim impact the school District revenue? • An approved TOS claim allows the school district that filed the claim to raise the local tax levy in the coming school year. • This claim is time sensitive, a delayed claim is a lost opportunity. • Pay attention to the application period. • The revenue from a TOS claim is not a designated fund. • How these funds are used is a local decision.

2. How will the TOS claim impact the school District revenue? • A district that experienced a reduction in cost related to a TOS Claim by another WI school district, will experience a tax levy reduced? • Other Revenue Limit factors could modify the impact of this tax levy reduction. • An under levy in the previous school year. • Unexpected increase in enrollment. • Etc.

3. Examples of TOS claims • A visually impaired student moves in requiring the district to establish a new program for the visually impaired. Eligible costs include new staff, equipment, and transportation

3. Examples of TOS claims • A CD student moves in and enrolls in an existing CD class but the increased enrollment requires the district to add the services of a certified aide. • Note: if the aide provides services to only the new student, the whole cost of the aide may be eligible. If the aide provides services to other students, cost must be pro-rated.

3. Examples of TOS claims • A district resident who has been receiving Special Education services from a county “Birth to 3” program enrolls and the district must now provide those services. • Timing of this transition is critical to when the claim can be filed. • If it happened over the summer, the claim can be filed at that time. • If it happened after the Portal is closed, next year.

3. Examples of TOS claims • A student moves into the district from India and requires LEP services and the services of an interpreter. ----------------- • The county reduced its (free) nursing services to school districts and the district must hire a nurse.

3. Examples of TOS claims • The city previously collected the district’s garbage at no cost but now the district must purchase service. • An important consideration is that the district has options. They can purchase from the city or from a private vendor. • If the district is simply “required” to pay the city, it is considered an increase in cost, not a transfer of service.

3. Examples of TOS claims • A county CCDEB ceases to operate, causing the district to pick up the Special Education services for its students. • Is this going to require a new program or staff?

3. Examples of TOS claims • A special ed. student starts the school year in District A; moves to District B; and then back to District A in the same year. • Does District A have a transfer of service? • NO • District B may be eligible, however. But only for actual costs incurred while the student was enrolled. If no services were provided, there are no eligible costs. ---------------- • A resident student is identified as needing additional special education services. • Why can’t the school district qualify for a TOS? • There is no transfer from another governmental unit.

4. What impact can a TOS claim have on Maintenance of Effort (MOE) and other SPED funding sources? • If the claim was ESL based or other government agency based, it should have minimal/no impact on the MOE calculations. • An approved TOS claim allows the school district to raise the local tax levy in the coming school year. • If the claim was SPED based, the MOE calculation would see an increase in special education expenditures, if those costs are covered by local funds and not grant funds.

4. What impact can a TOS claim have on Maintenance of Effort (MOE) and other SPED funding sources? • A district that experienced a reduction in the tax levy related to a TOS claim by another WI district would see an impact if the reduction was SPED based, the MOE calculation should be monitored. Remember: The LEA may reduce its (MOE) effort if the reduction in expenditures is attributable to: • The voluntary departure or departure for just cause of special education or related services personnel; • A decrease in enrollment of students with disabilities; • A student moves out of the LEA’s jurisdiction, graduates, ages out, or no longer needs the high cost special education program. • The termination of costly expenditures for long-term purchases, such as equipment or construction of school facilities.

5. The TOS claim process. Scroll Down to Transfer of Service Go into the Reporting Portal and select “Financial Data Home” or “Status & Due Dates”

5. The TOS claim process. You will need your ID/Password to complete Part A, Part B, or Part C. Check the “Transfer of Service Logs” lower on this webpage to see what your exemption looks like. If your Part C TOS request has not been submitted, it will not be part of the tally. Remember – Unless it is for an --- “Other Govt. Transfer” --- A request is not complete without Part C being submitted. There is a separate Part C for Sp Ed and LEP.

5. The TOS claim process. Complete the standard login procedure. The TOS on-line application security is through the Application User Management system. This system is used for both Open Enrollment (OPAL) and Homeschool Reporting (HOMER) application

5. The TOS claim process.

5. The TOS claim process. Lower section of the “Status Summary” page. You select “Part A” at the top of this web page to begin.

5. The TOS claim process. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A Questions 1 and 2 For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A This date will change each day until 06/30/2014. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A The District is responsible for submitting information in these locations. The green fields will be calculated when this button is pressed. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A The District will need to select an answer before advancing. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A The District may go “Back” and review information submitted or return to “Part A Master List”. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part A TOS – Part A is complete. So how does Beaver Dam know they are to complete Part B? For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part B Beaver Dam would first login (slide 23) and go directly to the “Status” tab or page. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part B For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part B Answer questions A to G listing the actual savings by category that took place after this student had transferred out of the District. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part B You certify the information in the “Summary” above by your selection. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part B “Part B Master List” Part B is complete, you may logout at this time. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part B For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part C The Adams-Friendship (original) district will login and advances to the “Status” page. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

5. The TOS claim process. Part C After “Save and Submit” button has been pushed. This screen indicates the date and time of submittal. The District is responsible for submitting information in these locations. The green fields will be calculated when this button is pressed. For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation.

Transfer of Service Completing the application • REMEMBER: If “Part C” is not complete and submitted to DPI, the District has not completed the application process. • There is a separate “Part C” for Special Education and Limited English Proficiency. • Both “Part C” Sheets are due on or before August 29th. • The “Part C” Sheet is the actual Transfer of Service request and completes the process for the TOS request.

Madison In The spring time