Daniel Bush, DPI School Financial Services WASBO New School Administrator & Support Staff Conference August 14, 2013

 Funding ◦ Sources ◦ Eligibility  Reporting  Focus On… ◦ Open Enrollment ◦ Transportation  Resources 8/14/2013 2Intro. to Special Education Funding

What is available to help pay for special education? 8/14/2013 Intro. to Special Education Funding3

 State categorical aids ◦ Special Education and School-Age Parents ◦ High Cost Special Education ◦ Supplemental Special Education  Federal IDEA Part B grants ◦ Flow-Through ◦ Early Childhood  Federal IDEA supplement ◦ High Cost Special Education 8/14/2013 Intro. to Special Education Funding4

8/14/2013 Intro. to Special Education Funding5 ProgramState Aid (actual)IDEA (estimated) SPED/SAP$368,939,100 Supplemental SPED$1,750,000 Flow-Through$170,590,000 Early Childhood$6,410,000 High Cost SPED$3,500,000$2,000,000 TOTAL $374,189,100$179,000,000 $553,189,100  Districts’ total Fund 27 special education costs in were $1.59 billion

 Districts, 2r charters, CESAs, CCDEBs  Prorated reimbursement of eligible costs ◦ Final rate: 27.47% ◦ Estimated rate: 26%  Paid in 6 installments: ◦ 15% each month November through March ◦ 25% in June 8/14/2013 Intro. to Special Education Funding6

 Districts only  Eligibility based on formula ◦ Below-average per-pupil revenue authority ◦ Special education more than 16% of total costs ◦ Membership less than 2,000  Proportional to eligible costs within $50k minimum and $150k maximum  Paid in June  Can’t receive both Supplemental & High Cost  Can be difficult to budget for 8/14/2013 Intro. to Special Education Funding7

 Districts and 2r charter schools  Eligibility contingent on meeting conditions ◦ Maintenance of Effort (MOE)  Allocations based on formula  Expenditures claimed and paid in current fiscal year Be sure to check out the Federal Funding Conference in March! 8/14/2013 Intro. to Special Education Funding8

 Districts, 2r charters, CESAs, CCDEBs  Eligible for individual pupil costs over $30,000 after state SPED/SAP aid deducted  Prorated based on total claims ◦ 55% in  Paid in June  Can’t receive both Supplemental & High Cost 8/14/2013 Intro. to Special Education Funding9

What can you get help paying for with state special education aids? 8/14/2013 Intro. to Special Education Funding10

An excess cost is a cost you would not otherwise have but for the need to provide a FAPE to students with disabilities. 8/14/2013 Intro. to Special Education Funding11  State aid and IDEA grant funding are based upon excess cost

 Costs supported by another grant (e.g. IDEA) or categorical aid (e.g. Transportation Aid)  Non-transportation equipment and supplies  Summer school ◦ Different from Extended School Year (ESY)  Reimbursements for college credit, PD, license fee, physical exam  Certain retirement benefits 8/14/2013 Intro. to Special Education Funding12

 Salary and benefits of licensed special education teachers, aides, and some support staff ◦ Licensure + Assignment = Eligibility ◦ Benefits eligible only when tied to salary  Eligible staff ◦ Special education teachers and aides ◦ School-age parent instruction ◦ OT/PT, SPED supervision/coordination, SPED transportation ◦ “Act 221” pupil services… 8/14/2013 Intro. to Special Education Funding13

 Special ed FTE of four positions set by rule ◦ Social Workers: 59% ◦ Guidance Counselors: 10% ◦ School Nurses: 29% ◦ Psychologists: 84%  No supporting documentation required  May seek grant funding for remaining FTE  All other positions must have FTE supported by appropriate documentation if < 1.0 8/14/2013 Intro. to Special Education Funding14

 When required by IEP  District-operated or contracted  Must be 100% IEP-required  Cannot count pupils for transportation aid  Vehicle purchases ◦ Pre-approval by DPI Special Education required ◦ May not be used for regular transportation 8/14/2013 Intro. to Special Education Funding15

 Contracted OT/PT  “Act 105” contracting from private vendors ◦ Audiology ◦ Interpreter ◦ Orientation/Mobility ◦ Speech/Language ◦ Transition  Homebound instruction travel  Unemployment up to 1 year  Other specific services requiring DPI approval 8/14/2013 Intro. to Special Education Funding16

 Contractor/fiscal agent is eligible LEA (CESA, CCDEB, another district)  Cost is eligible for categorical aid  Contractor/fiscal agent receives aid, responsible for transiting it back per agreement  Three basic types ◦ Direct Contract ◦ Cooperative ( ) Agreement ◦ Package Program 8/14/2013 Intro. to Special Education Funding17

8/14/2013 Intro. to Special Education Funding18 Payment YOU CESA DPI Salary Services Claim This Year Next Year Aid

8/14/2013 Intro. to Special Education Funding19 YOU DPI Salary Services Claim This Year Next Year FISCAL AGENT Aid Payment Aid

YOU Services 8/14/2013 Intro. to Special Education Funding20 CESA DPI Aid Claim This Year Next Year Payment for Services Payment for Salary Salary Aid

 Put It On The Grant! ◦ More costs allowed for IDEA (see allowables.pdf) allowables.pdf  Make Sure Staff Are Licensed! ◦ Checkoff/tracking system for SPED staff and new hires can be helpful  If In Doubt, Ask! ◦ Better to find out in advance if a cost is eligible than after it’s paid for 8/14/2013 Intro. to Special Education Funding21

How do you give DPI the information we need to provide your aid? 8/14/2013 Intro. to Special Education Funding22

 Hierarchical accounting system required for DPI reporting  Built around “funds” ◦ Fund 10: General Fund ◦ Fund 27: Special Education Fund  Revenue, expenditure, balance sheet accounts 8/14/2013 Intro. to Special Education Funding23

 Fund/Type  Function  Object/Source  Project Example: “Special education cross-categorical teacher’s salary, eligible for aid” 8/14/2013 Intro. to Special Education Funding24 27E

 Used with PI-1505-SE, not full PI-1505  Describe costs by funding source and aid eligibility  Common projects ◦ 011: Local cost, eligible for categorical aid ◦ 019: Local cost, not eligible ◦ 340: IDEA grant-funded cost, direct to district ◦ 317: Federal grant-funded cost via other district ◦ 517: Federal grant-funded cost via CESA/CCDEB ◦ 599: Cost funded by other grant Full list at 8/14/2013 Intro. to Special Education Funding25

 IDEA claims only  Submit budgets  Track MOE 8/14/2013 Intro. to Special Education Funding26

 Collects a variety of data for reporting requirements & state aid programs: ◦ Membership ◦ Summer school ◦ Transportation ◦ Special education ◦ and others 8/14/2013 Intro. to Special Education Funding27

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8/14/2013 Intro. to Special Education Funding29 PI-1504-SE Special Ed Budget PI-1505-SE Special Ed Annual

8/14/2013 Intro. to Special Education Funding30

Open Enrollment 8/14/2013 Intro. to Special Education Funding31

 (16): Non-SPED pupils paid at flat rate via DPI year-end aid reconciliation  (17): SPED pupils paid with direct tuition payment between districts ◦ Two methods to determine payment:  Daily rate (see  Exact cost  Voluntary SPED placement by district treated the same as SPED open enrollment 8/14/2013 Intro. to Special Education Funding32

 Exact cost based on additional cost of pupil, not a share of the overall program ◦ Can prorate a specific cost among multiple OE pupils if they incur it collectively  PI-2092 SPED tuition agreement required ◦ See  Payment divided between Fund 10 OE flat- rate and Fund 27 excess cost 8/14/2013 Intro. to Special Education Funding33

 Not required or enforced by DPI  Must be agreed by both districts  Usually set up as reimbursement for last year’s pupils (same as categorical aid)  Not recommended for use as credit against tuition bill—separate invoice and check ensures clarity 8/14/2013 Intro. to Special Education Funding34

Transportation 8/14/2013 Intro. to Special Education Funding35

 “Regular transportation” aids ◦ Pupil Transportation Aid ◦ High Cost Transportation Aid  Special Education Aid  Cannot receive both types on the same pupil  Best Practice: Manage and account for regular and special transportation separately 8/14/2013 Intro. to Special Education Funding36

 All transported pupils have need documented in their IEPs  Vehicles purchased with IDEA or aid-eligible funds only used for special transportation  Other vehicles may split between regular and special transportation with proper documentation  Auditor will check transportation documentation against IEPs 8/14/2013 Intro. to Special Education Funding37

 Parent-paid, non-required transportation  District-operated or private  Use of aided/grant-funded vehicle or route could jeopardize funding  Contact DPI with questions 8/14/2013 Intro. to Special Education Funding38 NEW SLIDE

Where can I find more information about special education funding? 8/14/2013 Intro. to Special Education Funding39

 Special Education Aid:  School Finance Reporting Portal:  WUFAR:  IDEA Technical Assistance:  IDEA Special Education Web Portal: 8/14/2013 Intro. to Special Education Funding40

 State special education aid and reporting: Daniel Bush, School Financial Services  IDEA eligibility and reporting, High Cost Aid: Rachel Zellmer, Special Education  Other special education questions Special Education Team general contact All districts have an assigned consultant 8/14/2013 Intro. to Special Education Funding41