Daniel Bush, DPI School Financial Services WASBO Accounting Conference March 16, 2016

 Targeted purpose  Outside revenue limit  Offsets shared cost  Usually “sum-certain,” often prorated  Three broad types ◦ Reimbursement ◦ Formula ◦ Grant 3/16/2016 2Categorical Aids

3/16/2016 3Categorical Aids

 $368,939,100 in FY 2017  Districts, ind. charters, CESAs, CCDEBs  Reimbursement of prior year eligible costs ◦ Salary & benefits of licensed staff ◦ IEP-required specialized transportation ◦ Limited contracting  Sum-certain, prorated (est. 26.3% in FY 2016)  Paid in 6 installments  dpi.wi.gov/sfs/aid/special-ed/ sped-sap/overview dpi.wi.gov/sfs/aid/special-ed/ sped-sap/overview Authorization: s Appropriation: s (2)(b) 3/16/2016 4Categorical Aids

 PI-1505-SE Special Education Annual Report ◦ Subset of full PI-1505 Annual Report  Fund 27 expenditures by project code ◦ 011: Local aidable ◦ 019: Local non-aidable ◦ 340: IDEA grant roll-up 3/16/2016 Categorical Aids5

 $8.5M state + $2.25M IDEA in FY 2017  Districts, ind. charters, CESAs, CCDEBs  70% reimbursement of individual pupil costs over $30,000 after SPED/SAP aid deducted  Sum-certain, prorated if necessary  Paid in June  Cannot receive with Supplemental SPED Aid  dpi.wi.gov/sfs/aid/special-ed/high-cost dpi.wi.gov/sfs/aid/special-ed/high-cost 3/16/2016 Categorical Aids6 Authorization: s Appropriation: s (2)(bd)

 Submit claims for individual students via ‘old’ IDEA Special Education Web Portal 3/16/2016 Categorical Aids7

 $1,750,000 in FY 2017  Districts only  Formula-based; calculated by DPI  Sum-certain, prorated proportionally to eligible costs ($50k min./$150k max.)  Paid in June  Cannot receive with High Cost SPED Aid  dpi.wi.gov/sfs/aid/special-ed/supplemental dpi.wi.gov/sfs/aid/special-ed/supplemental 3/16/2016 Categorical Aids8 Authorization: s Appropriation: s (2)(be)

 $211,115,500 (est.) in FY 2017  Districts only  $150/$250 per pupil (FY16/FY17); calculated by DPI ◦ Uses Line 6 Revenue Limit membership  Sum-sufficient ($150 pp is guaranteed)  Paid in March ◦ : Delayed payment in July 2016  dpi.wi.gov/sfs/aid/categorical/per-pupil-aid dpi.wi.gov/sfs/aid/categorical/per-pupil-aid 3/16/2016 Categorical Aids9 Authorization: s Appropriation: s (2)(aq)

 $109,184,500 + debt svc in FY 2017  Only districts w/ continuing contracts  Grant-based, contract w/ DPI to keep K-3 class sizes small & offer other programming  dpi.wi.gov/sage dpi.wi.gov/sage  This program is transitioning into… 3/16/2016 Categorical Aids10 Authorization: s Appropriation: ss (2)(cu), (cs)

 Funded from same pot of funds as SAGE  Only districts w/ SAGE contracts on 7/3/15  Replaces SAGE in districts that take it up  Focused on closing achievement gaps ◦ Tutoring, teacher coaching, or class size reduction  Progress reporting to DPI and your board  SAGE & AGR payments are per-pupil: Appropriation ÷ total # of low-income kids in SAGE classes/AGR districts 3/16/2016 Categorical Aids11 Authorization: s Appropriation: ss (2)(cu)

 $38,000,000 (est.) in FY 2017  Districts only  Allocation based on resident population of children ages 4-20 (school census), amount available this year in Fund  For purchase of library materials  Paid by May, must be spent by end of June  dpi.wi.gov/sfs/aid/categorical/ common-school-fund dpi.wi.gov/sfs/aid/categorical/ common-school-fund 3/16/2016 Categorical Aids12 Authorization: Art. X, ss. 2 & 5, Wis. Constitution; s , Stats.

 PI-1505-Census Census Report ◦ Count of district residents ages 4-20 ◦ Can use physical count or mathematical approximation 3/16/2016 Categorical Aids13

 $23,954,000 in FY 2017  Districts & independent charters  Formula based on number of pupils transported in mileage categories  Sum-certain  Paid in January ◦ Leftover balance distributed proportionally in June  dpi.wi.gov/sfs/aid/categorical/ pupil-transportation-aid dpi.wi.gov/sfs/aid/categorical/ pupil-transportation-aid 3/16/2016 Categorical Aids14 Authorization: s Appropriation: s (2)(cr)

 PI-1547 Pupil Transportation Report ◦ and PI-1547-SS for summer  Student counts by distance and enrollment categories 3/16/2016 Categorical Aids15

 $7,500,000 in FY 2017  Districts only  Formula based on per-member Fund 10 transportation expenses; calculated by DPI  Sum-certain, prorated (32% in FY 2015 with 1/3 less money)  Paid in June 3/16/2016 Categorical Aids16 Authorization: s Appropriation: s (2)(cq)

 $17,674,000 in FY 2017  Districts only  Formula based on membership and density; calculated by DPI  $300 per pupil (aid membership)  Sum-certain, prorated if necessary (paid 100% in FY 2016)  Paid in September  dpi.wi.gov/sfs/aid/general/ sparsity-aid-program dpi.wi.gov/sfs/aid/general/ sparsity-aid-program 3/16/2016 Categorical Aids17 Authorization: s Appropriation: s (2)(ae)

 $8,589,800 in FY 2017  Districts only  Reimbursement of prior year eligible costs  Eligibility based on school ELL enrollment  Sum-certain, prorated (8.8% in FY 2015)  Paid in December  dpi.wi.gov/english-learners/ bilingual-bicultural dpi.wi.gov/english-learners/ bilingual-bicultural 3/16/2016 Categorical Aids18 Authorization: s Appropriation: s (2)(cc)

 Submit plan of service before school year begins  Submit end-of-year report after school year ends 3/16/2016 Categorical Aids19

 $8,242,900 in FY 2017  Districts only  Reimbursement of prior year costs serving pupils in eligible facilities  Sum-certain, prorated if necessary (est % in FY 2016)  Paid in June  dpi.wi.gov/sfs/aid/categorical/state-tuition dpi.wi.gov/sfs/aid/categorical/state-tuition 3/16/2016 Categorical Aids20 Authorization: s Appropriation: s (2)(cg)

 PI-1524-ST Excel-based claim workbook ◦ Eligible costs ◦ Students & days served 3/16/2016 Categorical Aids21

Aid ProgramContactPhone Special Ed/SAP Supplemental SPED High Cost SPED Daniel Per-PupilKaren SAGE/Achievement Gap Reduction Sharon Common School Fund Pupil Transportation High Cost Transportation Bruce SparsityErin Bilingual-BiculturalTolu State TuitionDaniel 3/16/2016 Categorical Aids22