1. Daniel Bush, DPI School Financial Services WASBO Accounting Conference March 16, 2016

2.  Targeted purpose  Outside revenue limit  Offsets shared cost  Usually “sum-certain,” often prorated  Three broad types ◦ Reimbursement ◦ Formula ◦ Grant 3/16/2016 2Categorical Aids

3. 3/16/2016 3Categorical Aids

4.  $368,939,100 in FY 2017  Districts, ind. charters, CESAs, CCDEBs  Reimbursement of prior year eligible costs ◦ Salary & benefits of licensed staff ◦ IEP-required specialized transportation ◦ Limited contracting  Sum-certain, prorated (est. 26.3% in FY 2016)  Paid in 6 installments  dpi.wi.gov/sfs/aid/special-ed/ sped-sap/overview dpi.wi.gov/sfs/aid/special-ed/ sped-sap/overview Authorization: s. 115.88 Appropriation: s. 20.255(2)(b) 3/16/2016 4Categorical Aids

5.  PI-1505-SE Special Education Annual Report ◦ Subset of full PI-1505 Annual Report  Fund 27 expenditures by project code ◦ 011: Local aidable ◦ 019: Local non-aidable ◦ 340: IDEA grant roll-up 3/16/2016 Categorical Aids5

6.  $8.5M state + $2.25M IDEA in FY 2017  Districts, ind. charters, CESAs, CCDEBs  70% reimbursement of individual pupil costs over $30,000 after SPED/SAP aid deducted  Sum-certain, prorated if necessary  Paid in June  Cannot receive with Supplemental SPED Aid  dpi.wi.gov/sfs/aid/special-ed/high-cost dpi.wi.gov/sfs/aid/special-ed/high-cost 3/16/2016 Categorical Aids6 Authorization: s. 115.881 Appropriation: s. 20.255(2)(bd)

7.  Submit claims for individual students via ‘old’ IDEA Special Education Web Portal 3/16/2016 Categorical Aids7

8.  $1,750,000 in FY 2017  Districts only  Formula-based; calculated by DPI  Sum-certain, prorated proportionally to eligible costs ($50k min./$150k max.)  Paid in June  Cannot receive with High Cost SPED Aid  dpi.wi.gov/sfs/aid/special-ed/supplemental dpi.wi.gov/sfs/aid/special-ed/supplemental 3/16/2016 Categorical Aids8 Authorization: s. 115.883 Appropriation: s. 20.255(2)(be)

9.  $211,115,500 (est.) in FY 2017  Districts only  $150/$250 per pupil (FY16/FY17); calculated by DPI ◦ Uses Line 6 Revenue Limit membership  Sum-sufficient ($150 pp is guaranteed)  Paid in March ◦ 2015-16: Delayed payment in July 2016  dpi.wi.gov/sfs/aid/categorical/per-pupil-aid dpi.wi.gov/sfs/aid/categorical/per-pupil-aid 3/16/2016 Categorical Aids9 Authorization: s. 115.437 Appropriation: s. 20.255(2)(aq)

10.  $109,184,500 + debt svc in FY 2017  Only districts w/ continuing contracts  Grant-based, contract w/ DPI to keep K-3 class sizes small & offer other programming  dpi.wi.gov/sage dpi.wi.gov/sage  This program is transitioning into… 3/16/2016 Categorical Aids10 Authorization: s. 118.43 Appropriation: ss. 20.255(2)(cu), (cs)

11.  Funded from same pot of funds as SAGE  Only districts w/ SAGE contracts on 7/3/15  Replaces SAGE in districts that take it up  Focused on closing achievement gaps ◦ Tutoring, teacher coaching, or class size reduction  Progress reporting to DPI and your board  SAGE & AGR payments are per-pupil: Appropriation ÷ total # of low-income kids in SAGE classes/AGR districts 3/16/2016 Categorical Aids11 Authorization: s. 118.44 Appropriation: ss. 20.255(2)(cu)

12.  $38,000,000 (est.) in FY 2017  Districts only  Allocation based on resident population of children ages 4-20 (school census), amount available this year in Fund  For purchase of library materials  Paid by May, must be spent by end of June  dpi.wi.gov/sfs/aid/categorical/ common-school-fund dpi.wi.gov/sfs/aid/categorical/ common-school-fund 3/16/2016 Categorical Aids12 Authorization: Art. X, ss. 2 & 5, Wis. Constitution; s. 43.70, Stats.

13.  PI-1505-Census Census Report ◦ Count of district residents ages 4-20 ◦ Can use physical count or mathematical approximation 3/16/2016 Categorical Aids13

14.  $23,954,000 in FY 2017  Districts & independent charters  Formula based on number of pupils transported in mileage categories  Sum-certain  Paid in January ◦ Leftover balance distributed proportionally in June  dpi.wi.gov/sfs/aid/categorical/ pupil-transportation-aid dpi.wi.gov/sfs/aid/categorical/ pupil-transportation-aid 3/16/2016 Categorical Aids14 Authorization: s. 121.58 Appropriation: s. 20.255(2)(cr)

15.  PI-1547 Pupil Transportation Report ◦ and PI-1547-SS for summer  Student counts by distance and enrollment categories 3/16/2016 Categorical Aids15

16.  $7,500,000 in FY 2017  Districts only  Formula based on per-member Fund 10 transportation expenses; calculated by DPI  Sum-certain, prorated (32% in FY 2015 with 1/3 less money)  Paid in June 3/16/2016 Categorical Aids16 Authorization: s. 121.59 Appropriation: s. 20.255(2)(cq)

17.  $17,674,000 in FY 2017  Districts only  Formula based on membership and density; calculated by DPI  $300 per pupil (aid membership)  Sum-certain, prorated if necessary (paid 100% in FY 2016)  Paid in September  dpi.wi.gov/sfs/aid/general/ sparsity-aid-program dpi.wi.gov/sfs/aid/general/ sparsity-aid-program 3/16/2016 Categorical Aids17 Authorization: s. 115.436 Appropriation: s. 20.255(2)(ae)

18.  $8,589,800 in FY 2017  Districts only  Reimbursement of prior year eligible costs  Eligibility based on school ELL enrollment  Sum-certain, prorated (8.8% in FY 2015)  Paid in December  dpi.wi.gov/english-learners/ bilingual-bicultural dpi.wi.gov/english-learners/ bilingual-bicultural 3/16/2016 Categorical Aids18 Authorization: s. 115.995 Appropriation: s. 20.255(2)(cc)

19.  Submit plan of service before school year begins  Submit end-of-year report after school year ends 3/16/2016 Categorical Aids19

20.  $8,242,900 in FY 2017  Districts only  Reimbursement of prior year costs serving pupils in eligible facilities  Sum-certain, prorated if necessary (est. 98-99% in FY 2016)  Paid in June  dpi.wi.gov/sfs/aid/categorical/state-tuition dpi.wi.gov/sfs/aid/categorical/state-tuition 3/16/2016 Categorical Aids20 Authorization: s. 121.79 Appropriation: s. 20.255(2)(cg)

21.  PI-1524-ST Excel-based claim workbook ◦ Eligible costs ◦ Students & days served 3/16/2016 Categorical Aids21

22. Aid ProgramContactPhoneEmail Special Ed/SAP Supplemental SPED High Cost SPED Daniel Bush608-267-9212daniel.bush@dpi.wi.gov Per-PupilKaren Kucharz608-266-3464karen.kucharz@dpi.wi.gov SAGE/Achievement Gap Reduction Sharon Suchla608-266-3983sharon.suchla@dpi.wi.gov Common School Fund Pupil Transportation High Cost Transportation Bruce Anderson608-267-9707bruce.anderson@dpi.wi.gov SparsityErin Fath608-266-2804erin.fath@dpi.wi.gov Bilingual-BiculturalTolu Sanabria608-267-9235tolu.sanabria@dpi.wi.gov State TuitionDaniel Bush608-267-9212daniel.bush@dpi.wi.gov 3/16/2016 Categorical Aids22