Madison In The spring time Department of Public Instruction

Transfer of Service and Special Education Costs 2014 WCASS Winter Conference Wednesday February 5 th 2:30–4:00pm. Bruce Anderson — School Finance Consultant, Wisconsin Department of Public Instruction 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. 2 The TOS requests generated $18,534,021 in Net Exemptions (85% SPED).

Transfer of Service and Special Education Costs Introduction Focus Points: 1.What is Transfer of Service (TOS)? 2.How will the TOS claim impact the school District revenue? 3.Examples of TOS claims 4.What impact can a TOS claim have on Maintenance of Effort(MOE) and other SPED funding sources? 5.The TOS claim process. 3

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. 4

1, What is Transfer of Service (TOS)? A TOS is based on WI Stat (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. 5

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 It helps the district cover the cost of new operation expenses that were once provided by another municipality 6

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. 7

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. 8

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 9

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. 10

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. 11

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 12

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. 13

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. 14

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. 15

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. 16

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? 17

3. Examples of TOS claims 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. 18

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. 19

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: 1.The voluntary departure or departure for just cause of special education or related services personnel; 2.A decrease in enrollment of students with disabilities; 3.A student moves out of the LEA’s jurisdiction, graduates, ages out, or no longer needs the high cost special education program. 4.The termination of costly expenditures for long-term purchases, such as equipment or construction of school facilities. 20

5. The TOS claim process. 21

5. The TOS claim process. 22

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 23

5. The TOS claim process. 24

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. 25

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. 26

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. Questions 1 and 2 27

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. 28

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. 29 This date will change each day until 06/30/2014.

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. 30

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. 31

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. The District is responsible for submitting information in these locations. The green fields will be calculated when this button is pressed. 32

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. The District will need to select an answer before advancing. 33

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. The District may go “Back” and review information submitted or return to “Part A Master List”. 34

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. TOS – Part A is complete. So how does Beaver Dam know they are to complete Part B? 35

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. 36

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. Beaver Dam would first login (slide 23) and go directly to the “Status” tab or page. 37

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. 38

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. 39

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. 40

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. 41

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. 42

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. 43

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. Answer questions A to G listing the actual savings by category that took place after this student had transferred out of the District. 44

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. You certify the information in the “Summary” above by your selection. 45

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. Part B is complete, you may logout at this time. 46 “Part B Master List”

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. 47

5. The TOS claim process. Part C For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation. The Adams-Friendship (original) district will login and advances to the “Status” page. 48

5. The TOS claim process. Part C For this presentation we will work through the SPED Request. Two random school districts were selected for the purpose of this presentation. The District is responsible for submitting information in these locations. The green fields will be calculated when this button is pressed. After “Save and Submit” button has been pushed. This screen indicates the date and time of submittal. 49

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 29 th. The “Part C” Sheet is the actual Transfer of Service request and completes the process for the TOS request. 50

Transfer of Service For further information about Transfer of Service, go to: Or contact: Bruce W. Anderson, School Finance Consultant Maintenance of Effort, go to: Or contact: Rachel Zellmer, Special Education Consultant 51

Application User Management Website / Authorizing Additional Users: All school district administrators are authorized to access the Transfer of Service-LEP and Transfer of Service- SPED application by using the user ID and password they were issued. If any other district staff members are to have access to Transfer of Service- LEP and/or Transfer of Service-SPED applications, the district administrator must authorize them as users. 52

Application User Management Website / On this page, the District Administrator will select the correct District from the dropdown list and from that next webpage grant TOS authorization. The link to the “Assigning Transfer of Service Access to School District Staff Member” document is located on the Transfer of Service website 53

Madison In The spring time Department of Public Instruction