SES Training on Screens 11, 12, and Part of 8. By Steve Crew September 12, 2007

Screen 8 Medicaid Reimbursement Medicaid Cost Information Staff DescriptionContracted HoursTotal SalariesCost/Contract Hour Counselor Nurse RN Nurse LPN Dietician Personal Health Assistant Mental Health Assistant Teacher Visual Impairment

Screen 8 Medicaid Reimbursement Counselor means all guidance counselors that are employees of the school district. Nurse (RN) means all registered nurses that are employees of the school district. Nurse (LPN) means all licensed practical nurses that are employees of the school district. Dietician means all certified dieticians that are employees of the school district. Personal Health Assistant means all special education teachers, paraprofessionals, and health assistants that are employees of the district. Mental Health Assistant means all special education teachers and paraprofessionals (excluding staff providing health only assistance) that are employees of the district. Teacher Visual Impairment means all certified teachers for visual impairment that are employees of the district.

Screen 8 Medicaid Reimbursement How are “Contracted Hours” calculated? The annual sum of hours worked by all staff members listed in the staff description category you are calculating. How are “Total Salaries” calculated? The annual sum of salaries of all staff members listed in the staff description category you are calculating. The district will include all expenses relating to salaries like Phase I/II, teacher quality, etc. EVERY DISTRICT IS REQUIRED TO FILL IN THIS INFORMATION ON SCREEN 8 NO MATTER WHETHER THEY CLAIM MEDICAID OR NOT!

Screen 11 Maintenance of Effort For screen 11, the district needs to first hit the update button. If you do not receive a warning below the update button that states, “YOUR Special Education Expenditures Exceed Your Expenditures.”, the district is finished and can go to screen 12. If the district receives a warning below the update button that states, “YOUR Special Education Expenditures Exceed Your Expenditures.”, the district will need to do the following additional items to remedy the issue.

Screen 11 Maintenance of Effort The district needs to determine if any of the following situations applies: Was there a reduction in special education personnel? Was there a reduction in special education enrollment? Was there a loss of a high cost student? Was there a termination of a long term cost? Did the district receive reimbursement under the High Cost Fund? If any of these applies, the calculated amounts will have to be entered at the bottom of screen 11 under “Cost Exceptions”.

Screen 11 Maintenance of Effort To calculate the “special education personnel reduction” amount, the district needs to take the difference between the current year’s salaries and benefits and last year’s salaries and benefits. Both these amounts would include Phase I/II and Teacher Quality monies. If salaries and benefits were greater the previous year, the district would enter the difference between the two amounts in the cell provided. To calculate the “reduction in student enrollment” amount, the district needs to take the difference between the current year’s total special education enrollment and last year’s total special education enrollment. If enrollment was greater the previous year, the district would multiply the difference between the two enrollments by the dollar amount listed in the current year for “State and Local Funds Expended per Resident Student”. This amount calculated would be entered in the cell provided.

Screen 11 Maintenance of Effort To calculate the “loss of a high cost student” amount, the district needs to identify students no longer a financial responsibility of the district in the current year, whose special educational costs exceeded the revenue generated by such student in the previous year. The total special education costs of these students’ in the previous year would be entered in the cell provided. To calculate the “termination of a long term cost” amount, the district needs to identify long term costs from the previous year that did not occur in the current year. Examples would include allowable vehicle purchasing costs, rental of a building, and specialized equipment leases or purchases for students. The total costs of these items would be entered in the cell provided. For the “Reimbursement of the High Cost Fund” amount, the district needs to enter the total amount received from the State on claims filed for current year’s services in the cell provided.

Screen 11 Maintenance of Effort After the appropriate amounts have been entered in the “Cost Exception” cells on screen 11, the district should hit the update button to determine whether it has met the maintenance of effort requirement yet. If the district still gets a “WARNING” message after the update, they need to contact Steve Crew at

Screen 12 Excess Costs At the bottom of screen 12, each district needs to determine how it classifies each building (secondary or elementary) within the district. For those districts having only one building, it should be classified as secondary at the bottom of the screen. Screen 12 Excess Costs does not include any pre-K expenses. The district should only enter K-12 expenses on this screen. In addition, all information recorded should be on a GAAP basis. The next step in completing this screen is to calculate the appropriate percentage of costs associated with elementary and secondary, which are based upon the costs as determined in the school year. If a district has only one building, but segregates expenses between elementary and secondary on its books, it should list its costs at the actual level determined by the books. The district may then use this breakdown of expenses in determining the percentage for elementary and secondary. In addition, do not include capital outlay and debt service in the calculation of the percentages.

Screen 12 Excess Costs For those districts with more than one building, the district will need to determine the total amount spent within all buildings classified as elementary and the total amount spent within all buildings classified as secondary. The total amount spent per designated facility would include Account ID = 9 and all funds except 01, 02, 08, 09, 27, 50-59, and 70-99; except Function = The total amount spent within elementary buildings would then be divided by the sum of the total amount spent within elementary and secondary buildings. This calculation provides the district the appropriate percentage to be used to split the districts overall costs between elementary and secondary. If the district knows the actual expenses associated with secondary and elementary, they should enter the actual expenses in the appropriate level. The only split in expenses that will be determined by the percentages are those costs which are district wide or cannot be easily identified at a particular level.

Screen 12 Excess Costs As an example, let’s assume the secondary buildings total costs for were $6,000,000 and the elementary buildings total costs for the same timeframe were $4,000,000. This means the percentage to be used for calculating elementary costs would be 40% and secondary would be 60%.

Screen 12 Excess Costs How are the district totals determined for the cells on screen 12? “State and Local Funds Spent Previous Year” Acct ID = 9; Fund = all funds except 01, 02, 08, 09, 27, , and 70-99; Projects = all projects except “Federal Funds Spent Previous Year” Acct ID = 9; Fund = all funds except 01, 02, 08, 09, 27, , and 70-99; Projects = only projects “Capital Outlay and Debt” Acct ID = 9; Fund = all funds except 01, 02, 08, 09, 27, 50-59, and 70-99; Function =

Screen 12 Excess Costs How are the district totals determined for the cells on screen 12? “Part B Allocation Spent Previous Year” Amount listed on last year’s Special Education Supplement’s Part B screen. “Title I, Part A Allocation Spent Previous Year” Acct ID = 9; Project = 4501 & “Title III, Part A & B Allocation Spent Previous Year” Acct ID = 9; Project = 4644.

Screen 12 Excess Costs How are the district totals determined for the cells on screen 12? “State and Local Funds Spent on Special Education the Previous Year” Total expenses listed on last year’s Special Education Supplement’s State /Local Expenditures screen. “State and Local Funds Spent for Title I, Part A & Title III, Part A & B the Previous Year” Acct ID = 9; Program ; Except Project = 4501 & 4644.

Screen 12 Excess Costs The district will take all the total calculated amounts determined on the previous pages and multiply them by the percentage for elementary and secondary to determine the amounts to be entered into the appropriate cells on screen 12.

Screen 12 Excess Costs Where does the district get the following counts? “Average Number of Total Students Enrolled in Elementary” Taking the sum of the aggregate number of days (both present and absent) from the CAR for the grades your district considers elementary and dividing it by the student contact days for the school year. “Average Number of Total Students Enrolled in Secondary” Taking the sum of the aggregate number of days (both present and absent) from the CAR for the grades your district considers secondary and dividing it by the student contact days for the school year.

Screen 12 Excess Costs Where does the district get the following counts? “Number of Special Education Students in Elementary” The number of elementary students included on the SES for who were resident students either tuitioned out or educated within the district. (Screens 3 & 4) “Number of Special Education Students in Secondary” The number of secondary students included on the SES for who were resident students either tuitioned out or educated within the district. (Screens 3 & 4)

Screen 12 Excess Costs For districts with only one building, the percentage for elementary and secondary shall be determined by calculating the percentage of secondary or elementary teachers to the overall number of teachers. A determination of what grades are secondary and elementary is a choice of the districts based upon the educational methods used by the district. This determination should remain consistent from year to year to avoid issues. For example, if there are 20 secondary teachers and 20 elementary teachers, the percentages used to calculate the amounts to enter on screen 12 would be 50% each.

Screen 12 Excess Costs How should the information be documented for districts that whole grade share? For all whole grade sharing districts, the expenses of the district should be included on this screen at the appropriate educational level. For example, if the district only has a K-6 building to educate its students, all expenses of the district would be considered elementary. The expenses associated, with the students in grades 7-12 and educated in another district under whole grade sharing, would not be included on Screen 12 under secondary. Thus, the secondary area on Screen 12 would be blank. In addition, those students educated in another district under whole grade sharing would not be counted on Screen 12 either.

Screen 12 Excess Costs How should the information be documented for districts that whole grade share? Example: District A has a K-5 building and a 6-8 building. The district decides to classify the K-5 building as elementary and the 6-8 building as secondary. All students in grades 9-12 of District A attend District Z under a whole grade sharing agreement. Recording on Screen 12: District A will determine its percentage for secondary and elementary by taking the expenses associated with the K-5 building and dividing it by the total expenses associated with both the K-5 and 6-8 buildings. After the percentage is determined, it will segregate its total expenses per category listed on Screen 12 by those percentages. This process will only apply to those expenses that cannot be categorized as elementary or secondary. If District A knows the level of the expense, it should be included there on Screen 12.

Screen 12 Excess Costs How should the information be documented for districts that whole grade share? Items NOT Recorded on Screen 12: District A would NOT include any expenses for educating the 9-12 students in District Z. Also, District A would NOT include the 9-12 students in the count requested on Screen 12.

Contact Information Steve Crew Iowa Department of Education Grimes State Office Building Des Moines, IA Phone Fax