1 Maintenance of Effort Chart of Accounts and State School Fund Processes October 1, 2009

2 Chart of Accounts Actuals Collection  Any spending coded to Fund 100, Area of Responsibility 320.  Submitted as part of your district electronic Actuals  Extracted from submission and used as part of the MOE calculation.

3 ESD Direct Support Collection  Each Educational Service District submits their costs of direct services provided to school districts.  The ESDs are directed to NOT include expenditures that are reimbursed by the district.

4 ESD Direct Support  Once again only Fund 100, Area of Responsibility 320 is extracted and becomes part of each district’s MOE calculation.

5 AofR 320 MoE  Only expenditures related to students on Individual Education Plans (I.E.P.s) may be coded to Area of Responsibility 320, Special Education.

6 ESD Direct Support  Communicate with your ESD to make sure you aren’t surprised at the end of the year with the amount of direct support reported by the ESD for your school district.

7 ESD Direct Support  Watch for potential duplication of costs reported by both the school district and the ESD.

8 MoE Short?  Look first to see if you qualify for a reduction in reported MOE under one or more of the allowable exceptions under IDEA.

9 MoE Short?  Look for costs that were not coded as fund 100, code 320 that potentially could be.  Federal Grants are in a 200 Fund, so are not considered part of the Maintenance of Effort calculation.

10 MoE Short?  Work with Jones and Roth to document any necessary revisions or changes to your reported MOE.

11 MoE Short?  If it is determined that the MOE amounts reported to the Office of School Finance are not correct, please work with Barbara Cruickshank, ODE - Office of Finance and Administration to re-submit corrected numbers.

12 Contact Information  Barbara Cruickshank   (503)

13 IEP students and Inter-District Transfers  The SSF weights for one student can no longer be split between resident and attending districts  State School Funds can be redirected to the attending district for both weights if criteria identified in revised OAR are met  The revised rule can be viewed at the following link: rule dochttp:// rule doc  A student served by a non-resident district is still the responsibility of the resident district where the parent(s)/guardian(s) reside.

14 IEP students and Inter-District Transfers (continued)  If an IDT is in place, the attending district shall report the student as a resident student in the ADM collections for the first weight  In the Special Education Child Count (SECC), only the resident district can claim the student. Resident district should code the student as either 30 or 33 in the SECCAgncySrvgCd field and insert an “I” in the SECCEnrlmntTyp field. The I denotes an IDT which I used to redistribute IEP weights Attending district should code the student as 80 – Not Claimed The State School Fund IEP weight will be redirected to the attending district  IEP IDTs account for less than 1% of the student population

15 High Cost Disability Grant  Per ORS , there is established within the State School Fund a High Cost Disabilities Account  For the school year, the HCD grant is $18 million  The threshold remains at $30,000 for the school year  The HCD grant collection is available on the ODE District website under Schedule of Due Dates

16 High Cost Disability Grant (continued)  The HCD collection opens January 14, 2010 and closes March 16, 2010  I will post the prorated HCD payments on the SSF website  I have included the current years HCD estimate with the previous years HCD actuals  I have removed the HCD estimate from the Estimate of Membership and Revenue collection in an attempt to simplify reporting

17 High Cost Disability Grant (continued)  Example of HCD collection spreadsheet:  This collection will be changing in ; however, a preliminary draft is not available at this time -- I don’t anticipate much change.

18 IEP 11% Cap Waiver  This SSF weight is calculated internally by the ODE  Additional weighting is awarded based on district IEP spending and IEP severity as compared to other districts statewide  The SSF Coordinator calculates the Cap Waiver in early April after the school district’s and ESD’s MOE are calculated and available  This weight is very difficult to forecast due to competitive nature of calculation

19 Contact Information  Michael Wiltfong   (503)

20 Thank you for Attending Questions?