S PECIAL E DUCATION S OLVING THE M YSTERY 2 R C HARTER 09/12/2012 Michele Tessner School Finance Auditor

S PECIAL E DUCATION Costs recorded on the PI-1505-SE represent ALL of the excess costs of providing special education and related services. What is an excess cost? Special education costs incurred above and beyond providing education and related services for regular education. How do I tell if it is an excess cost? Would this cost exist in the absence of special education needs? Is this cost also generated by students without disabilities? Is the service documented in the student’s IEP? 2

S PECIAL E DUCATION PI-1505-SE IDEA Grant claims for should match Part B. Includes Flow-thru and Preschool. Does NOT included CEIS or Title 1 School-wide ALL actual special education costs for should be included. GRAND TOTAL at the bottom of the report should reflect your entire special education program. Part A should include all costs not claimed on the grant that are eligible for Special Education State Categorical Aid. Proration rate is done by DPI after all total costs received.

S TATE S PEC E D C ATEGORICAL A ID Wisconsin Act 221 For some positions, only a certain percentage of time is eligible to be included in the calculation for special education state categorical aid, not to exceed the amount locally funded. These worksheets are located on the tabs of the Excel version of the 2r PI-1505-SE Guidance Counselors 10% Nurses (RN) 29% Psychologists 84% Social Workers 59% 4

S PECIAL E DUCATION C ODING Wisconsin Uniform Financial Accounting Requirements Wisconsin Uniform Financial Accounting Requirements Consistency among all entities  For DPI reporting  For factors used to calculate state aid  For federal reporting  For data requests

S PECIAL E DUCATION C ODING FF - E - ffffff - OOO – PPP 27 - E – 011 Fund Two Digits (FF) – You will only use the Special Education Fund 27 Type One letter, (E) for expense, (R) for revenue Function Six Digits (ffffff) Why? Purpose or Intended Use. What kind of a teacher was it? Object Three Digits (OOO) What was purchased? Project Three Digits (PPP) Tells us the funding source

P ROJECT N UMBERS The project number identifies how the expense is funded. By just looking at the project number, we should be able to tell if the expense is funded by: Local dollars eligible for state special ed categorical aid. (project 011) Local dollars NOT eligible for state special ed categorical aid. (project 019) Grant Funded DPI direct (project 34x) Between LEA’s (317 or 517) 7

P ROJECT N UMBERS LOCAL Dollars: 011: Expense is locally funded and eligible for state special education categorical aid. (2r Part A on PI SE Excel version) 019: Expense is locally funded and not eligible for state special education categorical aid. (2r Part C on PI SE Excel version) 8

P ROJECT N UMBERS GRANT Dollars: 340 (341, 347, etc……): Expense if funded with the school’s IDEA grants (not ARRA). The school files the claim directly with DPI and receives payments directly from DPI. 810 (813, 819, etc….): Expense if funded with the school’s ARRA IDEA grants. The school files the claim directly with DPI and receives payments directly from DPI. 9

P ROJECT N UMBERS GRANT Dollars: 315 (state)/317 (federal): Expense is funded by either a state or federal grant that is administered by a School District. 515 (state)/517 (federal): Expense is funded by either a state or federal grant that is administered by a CESA/CCDEB. 10

P ROJECT N UMBERS GRANT Dollars: 599: Expense is funded with a school grant other than an IDEA grant. The school files the claim directly with DPI and receives payments directly from DPI. An example of a grant reported in project code 599 would be an AODA grant or a Drug Free Schools Grant. 11

C ONTACTS Michele Tessner