 Two aspects to IDEA MOE: 1. Eligibility Process  Determines eligibility to receive IDEA-B funds  Compares upcoming year’s Budget to prior year Expenditures* (Clarification in other slides)  Prior to receipt of IDEA-B entitlement 2. Determinations Process  Determines compliance with MOE requirement  Compares actual Expenditures from one year to the next  After-the-fact Education Service Center, Region 20 | April

 Fiscal Compliance Requirements schedule: › Part 1: LEA MOE (Maintenance of Effort) for Eligibility  New Data Collection › Part 2: MOE Reduction and Coordinated Early Intervening Services (CEIS) Requirements  Existing Data Collection  Moved from BS6006 Budget Summary to this new schedule Education Service Center, Region 20 | April

 Part 2: MOE Reduction and Coordinated Early Intervening Services (CEIS) Requirements › Purpose of moving these sections to new schedule is for validation. › System will validate that amounts entered do not exceed maximum allowable: 1.MOE Voluntary Reduction amount; 2.CEIS amount; 3.Combination of Voluntary Reduction and CEIS amounts (combination cannot exceed the lesser of CEIS maximum or Voluntary Reduction maximum) Education Service Center, Region 20 | April

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 Part 1: LEA MOE for Eligibility › As a requirement for receiving IDEA-B funds, the LEA must first certify they will budget enough in the new year to be in compliance with MOE › Must provide the following:  Special education Expenditures from prior year  Special education Budget for upcoming year  Identify whether meeting MOE based on “state and local” or “local only” funds Education Service Center, Region 20 | April

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 If budget is less than prior year expenditures: › LEA must provide a justification for the decreased budget amount:  Example: “Using Federal Exception for Departure of Special Education Personnel. We have budgeted $ less due to the retirement of special education teachers paid from the general fund.” Education Service Center, Region 20 | April

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 Information provided in this schedule is for purposes of grant eligibility only  Actual MOE compliance will be performed during determinations process (after-the-fact): › Actual expenditure comparison › Assertions for decline in effort will be reviewed and approved or rejected during the determinations process Education Service Center, Region 20 | April

 Questions from prior guidance concerning the new schedule: › If the LEA enters estimated amounts during initial submittal, will the LEA need to submit an amendment when actual amounts are known? › Should the LEA enter estimated expenditure amounts from the prior year OR final amounts from the most recent year completed (two years ago)? Education Service Center, Region 20 | April

 New Guidance resulting from TEA’s consideration of the questions: › The year being used for prior year expenditure data for the Fiscal Compliance schedule must be the year in which:  Expenditure data are final, AND  The LEA was in compliance with MOE Education Service Center, Region 20 | April

Education Service Center, Region 20 | April No Expenditures Final? Look at Expenditures. Was LEA compliant in FY13? Use Expenditures in Schedule Look at Expenditures. Was the LEA compliant in FY12? Yes Use Expenditures in Schedule No Was LEA compliant in FY14? Use Expenditures in Schedule Yes No

 Implications: › LEA will need to know which prior years they were in compliance with MOE and which test demonstrated compliance (combination of state and local funds or local only funds) › Won’t be able to start fresh with the comparison of FY14 to FY15 › LEA must maintain documentation of all expenditure and budget data referenced in the schedule and be able to provide the documentation to TEA upon request. Education Service Center, Region 20 | April

Education Service Center, Region 20 | April

1. Retroactive: No longer use ECI (Early Childhood Intervention) set-aside from SOF (used to be included in ISDs’ MOE calculations to lower the amount of decline; N/A for charter schools) 2. Retroactive: Must use new method of imputing “local only” expenditures 3. Allocation of PIC 99 used in years prior to FY14; Not used beginning with FY14 4. Boundy letter effective FY11 (if prior year is noncompliant, must compare current year to most recent previous year when compliant) Education Service Center, Region 20 | April

5. Retroactive: For child count data, use only Child Count Funding Type Code 3 (IDEA-B) from the PEIMS Fall Collection EDIT+ PRF5D010 Special Education Child/Counts by Funding Type.  (Previously, the total of Codes 3 and 0 were used.) Education Service Center, Region 20 | April

6. Additional Revenue specific to a certain year, if used for special education:  SFSF (State Fiscal Stabilization Funds, Fund 287/368) and/or  Education Jobs Funds (Fund 287/368) and/or  SHARS Reimbursement Revenue (Revenue Code 5931) any year, if used for additional special education expenditures Education Service Center, Region 20 | April

7. Special Education Program Intent Codes (PICs):  Prior to , PIC 23 was the only PIC used for special education expenditures.  Effective , PIC 32 was added for all PreK expenditures.  LEAs would have to use a locally defined option code to distinguish PreK special education (PPCD) expenditures from other PreK expenditures.  Effective , PIC 33 was added for PreK special education (PPCD) expenditures.  PIC 32 is now only used for PreK expenditures that are not special education, compensatory education, or bilingual education. Education Service Center, Region 20 | April

 Question sent to TEA in April 2014: › What does an LEA do if they don’t have final budget data available at the time of the eGrants submission? › TEA Response 4/15/14: “Use the budgeted amount at the time of completion/submission of the application and keep the appropriate documentation of that amount in the event the LEA is randomly selected for validation.” Education Service Center, Region 20 | April

 Question sent to TEA in April 2014: › How does the data requirement for assuring eligibility for IDEA-B funds affect SSAs?  The draft schedule does not have a drop down box to select member districts  If it did, how can a Fiscal Agent be responsible for reporting member districts’ local data? › TEA Response 4/14/14: “Yes, the schedule will need to be completed for each member of an SSA and there will be various validations in the schedule to help let the applicant know if there are corrections to be made or other information needed, etc.” Education Service Center, Region 20 | April

 Remember: The Fiscal Compliance Requirements schedule being presented in this power point is a draft version  May change before finalized Education Service Center, Region 20 | April

 Sign up in iLearning via to attend a full day IDEA MOE workshop to learn the basics of MOE and the new guidance and methodology released by TEA to datewww.esc20.net  Presenter: Denise Dusek  iLearning workshop #PD A37  Registration Fee: No Charge  May 2, :00 am to 3:00 pm  Lunch on your own Education Service Center, Region 20 | April

 Contact: › Denise Dusek › (210) › › Sherry Marsh › (210) › Education Service Center, Region 20 | April