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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

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


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    1. Special Education – Time to “De-mystify” the Mystery! 03/22/07 Lori Ames, School Finance Consultant Kathy Guralski, School Finance Auditor

    2. Agenda • Explanation of Account Code Elements • Coding of Various Delivery Models • State Special Education Categorical Aid • Categorical Aid Eligibility Adjustments • Special Education Fiscal Reporting

    3. 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

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

    5. 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

    6. 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.

    7. 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

    8. 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

    9. 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

    10. 152000 019 Project 019-Non-Aidable Expense Example • The school district purchases supplies for an early childhood program w/local dollars. FundObjectFunctionProject 27 410

    11. 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.

    12. 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

    13. 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.

    14. 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

    15. 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

    16. 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

    17. 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)

    18. 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

    19. 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)

    20. 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

    21. 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)

    22. 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

    23. 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

    24. 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)

    25. 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

    26. 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

    27. 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

    28. 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

    29. 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

    30. 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.

    31. 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

    32. 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

    33. 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)

    34. 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)

    35. Expenditure Coding • Expenditure Payment for Transit of State Special Ed Categorical Aid: • To another LEA 27E 491000 936 019

    36. 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.

    37. 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

    38. Purchase service from another school district • Example • District A provides special education services • District B – resident student open enrolls or attends District A

    39. 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)

    40. 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)

    41. 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

    42. 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.)

    43. 66.0301 cooperative agreement • Your district enters into a 66.0301 agreement to provide special education services to all districts within the cooperative agreement.

    44. 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

    45. 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

    46. 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

    47. 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

    48. 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

    49. 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

    50. 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