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Special Education Expenditures. Objectives Participants will learn: Purposes of special education expenditures Order of spending Allowables and unallowables.

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Presentation on theme: "Special Education Expenditures. Objectives Participants will learn: Purposes of special education expenditures Order of spending Allowables and unallowables."— Presentation transcript:

1 Special Education Expenditures

2 Objectives Participants will learn: Purposes of special education expenditures Order of spending Allowables and unallowables Unique funds and expenditures How to spend private school proportionate share How it ties to WebER What happens with unspent funds

3 Purpose of Special Education Expenditures

4 To ensure that all children with disabilities have available to them a free appropriate public education that emphasizes special education and related services designed to meet their unique needs and prepare them for further education, employment, and independent living. (34 CFR § 300.1)

5 Supplementing and Supplanting Special education funds must be used to supplement and increase the level of federal, state, and local funds expended for special education and related services provided to children with disabilities and in no case to supplant those federal, state, and local funds. (34 § CFR 300.162)

6 The Order of Spending

7 Requirements Use of Funds Federal Special Education Funds State Special Education Block Grant Foundation School Program (FSP) And Local Funds Maintenance of Effort (34 CFR §300.203)

8 Requirements Use of Funds Federal Special Education Funds State Special Education Block Grant Foundation School Program (FSP) And Local Funds Maintenance of Effort (34 CFR §300.203) Generated by all students enrolled in the district (TEC §42.003) Services, materials, supplies, and equipment provided to all students

9 Requirements Use of Funds Federal Special Education Funds State Special Education Block Grant Foundation School Program (FSP) And Local Funds Maintenance of Effort (34 CFR §300.203) At least 85% must be spent for services for students with disabilities (TEC §42.151(h), TAC §89.1125 and TAC §105.11) Special services, materials, supplies, and equipment directly related to the development and implementation of IEPs, not ordinarily purchased for the regular classroom.

10 Requirements Use of Funds Federal Special Education Funds State Special Education Block Grant Foundation School Program (FSP) And Local Funds Maintenance of Effort (34 CFR §300.203) Excess cost of serving students with disabilities (34 CFR §300.184) Early intervening services (34 CFR § 300.226 ) Services over/above what is funded with state/local funds

11 Requirements Use of Funds Federal Special Education Funds State Special Education Block Grant Foundation School Program (FSP) And Local Funds Maintenance of Effort (34 CFR §300.203) Excess cost of serving students with disabilities (34 CFR §300.184) Early intervening services (34 CFR § 300.226 ) Services over/above what is funded with state/local funds At least 85% must be spent for services for students with disabilities (TEC §42.151(h), TAC §89.1125 and TAC §105.11) Generated by all students enrolled in the district (TEC §42.003) Special services, materials, supplies, and equipment directly related to the development and implementation of IEPs, not ordinarily purchased for the regular classroom. Services, materials, supplies, and equipment provided to all students

12 Spending Cycles FUNDFUND CYCLES IDEA-B Formula/IDEA-B Formula (Deaf)7/1 through 6/30 IDEA-B Preschool/IDEA-B Preschool (Deaf)7/1 through 6/30 IDEA-B Discretionary7/1 through 8/31 State Deaf9/1 through 8/31 IDEA-B Deaf-Blind Discretionary10/1 through 9/30 IDEA-D Deaf-Blind10/1 through 9/30 IDEA-C Early Intervention (Deaf)7/1 through 9/30 State Special Education Block GrantLEA fiscal year

13 Allowables and Unallowables: How Funds Can and Cannot Be Spent

14 WebSAS/eGrants Allowables and Unallowables WebSAS/eGrants Program Guidelines TEA Financial Accountability System Resource Guide http://www.tea.state.tx.us/school.finance/audit /resguide12/index.html OMB Circulars

15 Developed by the Office of Management and Budget (OMB), which is responsible for circulars governing aspects of grants management Developed as an effort in streamlining and consistency Can be found at this link: http://www.whitehouse.gov/omb/circulars/index.html

16 OMB Circulars OMB Circular A-87 Cost Principles for State and Local Governments (for LEAs, ESCs, and Open Enrollment Charter Schools operated by a government entity) OMB Circular A-122 Cost Principles for Non-profit Organizations (for Open Enrollment Charter Schools operated by a non-profit organization) OMB Circular A-21 Cost Principles for Educational Institutions (for Open Enrollment Charter Schools operated by a college or university)

17 OMB Circulars The OMB Circulars don’t always give the same answer to the same question –Exhibit 1 http://www.tea.state.tx.us/school.finance/audit/resgui de12/far/far-294.html http://www.tea.state.tx.us/school.finance/audit/resgui de12/far/far-294.html Allowable costs outlined in WebSAS/eGrants guidelines take precedence over "allowable costs" outlined in OMB circulars

18 Early Intervening Services Effective July 1, 2005 May use up to 15 percent of their Individuals with Disabilities Education Act, Part B (IDEA-B) funds for any fiscal year To develop and implement early intervening services –Students in kindergarten through grade 12 –Particular emphasis on students in kindergarten through grade 3 –Have not been identified as needing special education or related services –Need additional academic and behavioral support to succeed in a general education environment (34 CFR §300.226)

19 Early Intervening Services According to IDEA 2004, the following activities are allowable when carrying out early intervening services: –Professional development related to scientifically based academic instruction and behavioral interventions, including scientifically based literacy instruction and instruction on the use of adaptive and instructional software –Educational and behavioral evaluations, services, and supports, including scientifically based literacy instruction [ Section 613(f)(2) ]

20 Early Intervening Services Links on TEA’s EIS webpage –Federal Guidance –RTI/EIS PowerPoint Presentation –Questions & Answers –Located at this link: http://www.tea.state.tx.us/special.ed/eis

21 WebSAS/eGrants Indirect Costs Definition of indirect costs –Indirect costs for federally funded grants are a form of administrative costs incurred for a common or joint purpose benefiting more than one cost objective and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved Indirect costs are not allowed for state fund sources in WebSAS/eGrants LEAs do not always take indirect costs from WebSAS/eGrants sources. It is optional.

22 FundIndirect Cost Allowed IDEA-B Formula/IDEA-B Formula (Deaf) Y IDEA-B Preschool/IDEA-B Preschool (Deaf) Y IDEA-B DiscretionaryN State DeafN IDEA-B Deaf-Blind Discretionary Y IDEA-D Deaf-BlindY IDEA-C Early Intervention (Deaf) N

23 Spending State Special Education Block Grant Funds 85% of state funds generated for special education must be spent in support of direct special education services. (19 TAC §89.1121 (d) Distribution of State Funds and 19 TAC §89.1125 Allowable Expenditures of State Special Education Funds)

24 What Constitutes 85% of the State Special Education Basic Allotment …expenditures coded … to –specific Enhanced Program Intent Code (PIC) –plus Allocations of expenditures to Enhanced PICs from Undistributed PIC (99) based upon instructional FTEs –plus Expenditures associated with a school district as a member of a shared services arrangement which are coded to specific Enhanced PICs (TEA Financial Accountability System Resource Guide, V. 12.0, 4.6.5 Compliance with Laws and Regulations)

25 15% of State Special Education Block Grant No more than 15% of each school district's Foundation School Program (FSP) special allotments … may be expended for indirect costs related to the following programs: … special education... Indirect costs may be attributed to the following expenditure function codes –34--Student Transportation –41--General Administration –81--Facilities Acquisition and Construction –Function 90 series of the general fund, as defined in the TEA bulletin, FAR Guide (TAC §105.11 Maximum Allowable Indirect Cost)

26 15% of State Special Education Block Grant If state special education funds are carried over from one year to the next, entire amount must be budgeted and expended on direct costs Administrative costs may not be taken from carryover funds (19 TAC §89.1121 (e) Distribution of State Funds)

27 Who can we pay? Qualifications of Special Education, Related Service, and Paraprofessional Personnel –All special education and related service personnel shall be certified, endorsed, or licensed in the area or areas of assignment in accordance with 34 Code of Federal Regulations (CFR), §300.23 and §300.136; the Texas Education Code (TEC), §§21.002, 21.003, and 29.304; or appropriate state agency credentials –Note: TAC does not yet have updated CFR reference numbers [TAC §89.1131 (a)]

28 If we spend 85%, are we OK for Maintenance of Effort (MOE)?

29 85% versus MOE? State special education dollars used to calculate the 85% requirement are part of the MOE formula, but only part State special education entitlement could go down one year –(Example: poor attendance of special ed students) Could satisfy the 85% requirement, but have a problem with maintaining effort for MOE purposes Therefore, whether or not LEA spent 85% of state special education money has nothing to do with whether LEA met MOE

30 85% versus MOE? FY03: LEA receives $100,000 in state special education dollars. They spent $95,000 in Fund 199, PIC 23, direct services. Result: Met 85%. FY04: LEA receives $100,000 in state special education dollars. They spent $85,000 in Fund 199, PIC 23, direct services. Result: Met 85%, but not MOE.

31 85% versus MOE? FY03: LEA receives $100,000 in state special education dollars. They spent $85,000 in Fund 199, PIC 23, direct services. Result: Met 85%. FY04: LEA receives $120,000 in state special education dollars. They spent $85,000 in Fund 199, PIC 23, direct services. Result: Met MOE, but not 85% (at least $102,000 required for 85%).

32 85% versus MOE? FY03: LEA receives $100,000 in state special education dollars. They spent $85,000 in Fund 199, PIC 23, direct services. Result: Met 85%. FY04: LEA receives $120,000 in state special education dollars. They spent $80,000 in Fund 199, PIC 23, direct services. Result: Did not meet MOE or 85%.

33 85% versus MOE? FY03: LEA receives $100,000 in state special education dollars. They spent $85,000 in Fund 199, PIC 23, direct services. Result: Met 85%. FY04: LEA receives $120,000 in state special education dollars. They spent $102,000 in Fund 199, PIC 23, direct services. Result: Met both MOE and 85%.

34 Unique Funds and Expenditures

35 Noneducational Community-based Support Services Residential Placements for Educational Purposes Transportation of Students Placed in a Residential Setting, Including the Texas School for the Blind and Visually Impaired and the Texas School for the Deaf Supplemental Services for the Visually Impaired SHARS and MAC Excess Transportation Costs SSA Spending on Behalf of Member Districts

36 Noneducational Funds Noneducational Community-based Support Funds Annually made available to school districts For noneducational community-based support services to certain students with disabilities and their families So that those students may receive FAPE in LRE (Texas Education Code §29.013)

37 Noneducational Funds Funds may be used only for eligible students with disabilities who would remain or would have to be placed in residential facilities primarily for educational reasons without the provision of noneducational community-based support services (TEC §29.013 (b) Noneducational Community-Based Support Services for Certain Students with Disabilities)

38 Noneducational Funds Support services may include in-home family support respite care case management for families with a student who otherwise would have been placed by district in private residential facility (TEC §29.013 (c) Noneducational Community-Based Support Services for Certain Students with Disabilities)

39 Noneducational Funds Funds flow only to the ESCs from TEA. LEAs make application to and receive reimbursement from the ESC Only school districts may apply for these funds but Application for noneducational funds requires collaboration among –Education Service Center –Local Education Agency (LEA) –Local Mental Health Authority or Mental Retardation Authority (MHMR) –Community Resource Coordination Group (CRCG)

40 Potentially Allowable Noneducational Services Respite Care* Attendant Care* Psychiatric/Psychological Consultation Management of Leisure Time Socialization Training Individual Support

41 Potentially Allowable Noneducational Services Family Support Family Dynamics Training Transportation to access approved Non-ed services (e.g., to psychiatric/ psychological consult) Generalization Training Peer Support Group Parent Support Group

42 Noneducational Funds **Students with autism can only be approved for respite care or attendant care through noneducational funds. In-home training or viable alternatives and parent training that support the student’s individual educational plan must be paid with educational funds [19 TAC §89.1055 (e)]

43 Noneducational Funds Unallowable Expenditures Unallowable Non-ed Expenditures: All special education and related services allowable by IDEA in the implementation of a student’s IEP including … –adaptive equipment –art therapy –corrective therapy –music therapy, orientation and mobility training –school health services –recreation therapy Babysitting including... –attendant care when no family member is available –caring for a child while parent is at work Day / Night Care exceeding 3 hours in a 24-hour period Direct payment to parents

44 Noneducational Funds Unallowable Expenditures Unallowable Non-ed Expenditures: Equipment Food Medicine, medical prescriptions, doctor/dentist visits, medication therapy, evaluations Remodeling/construction of the student’s classroom and/or home Sheltered workshop services Transportation to any educational service or any service being provided by another public agency

45 Noneducational References Examples of Non-ed Forms at Region XI ESC’s website at this link: http://www.esc11.net/823100112114059/blank/browse.as p?a=383&BMDRN=2000&BCOB=0&c=52556&82310011 2114059Nav=|&NodeID=680

46 Residential Educational Placements Purpose: Private residential placement for educational purposes enables a local education agency (LEA) or special education shared services arrangement (SSA) to provide an appropriate education for students whose needs are such that they require a 24-hour, structured environment available only at a residential facility.

47 Residential Educational Placements Residential placement: A school district may contract for residential placement of a student when the student's admission, review, and dismissal (ARD) committee determines that a residential placement is necessary in order for the student to receive a free appropriate public education (FAPE). (TAC §89.61 (a) Contracting for Residential Educational Placements for Students with Disabilities)

48 Residential Educational Placements After expending any other available funds, the district must expend Its local tax share per average daily attendance and 25% of its Individuals with Disabilities Education Act, Part B, (IDEA-B) formula base tentative entitlement or An equivalent amount of state and/or local funds for related services and residential costs

49 Residential Educational Placements If an LEA is part of a special education SSA, the 25% is calculated on the IDEA-B formula tentative base entitlement for the entire SSA, not on the amount generated by that LEA only. This is referred to as “25% set aside.”

50 Transportation for Residential Students LEAs are responsible for transportation –At the beginning and end of the term –For regularly scheduled school holidays when students are expected to leave the residential campus Transportation costs shall not exceed state approved per diem and mileage rates unless excess costs can be justified and documented Transportation shall be arranged using the most cost efficient means (TAC §89.1090)

51 Supplemental Services for the Visually Impaired (SSVI) Flowed by TEA to ESCs Some ESCs flow out part or all of the funds to LEAs, based on their regional VI plan Not all regional plans call for funds to flow to LEAs

52 Supplemental Services for the Visually Impaired (SSVI) If your LEA does receive SSVI funds through your ESC…. …. The supplemental allowance may be spent only for special services uniquely required by the nature of the student's disabilities and may not be used in lieu of educational funds otherwise available under this code or through state or local appropriations [TEC §30.002 (g)]

53 Supplemental Services for the Visually Impaired (SSVI) Is there a list of what allowables may be? Yes. Refer to the Allowable Expenditures of SSVI Funds handout.

54 Medicaid Administrative Claiming (MAC) Medicaid Administrative Claiming (MAC) program allows school districts to receive reimbursement for the federal share of Medicaid administrative activities they currently perform, including... –Medicaid outreach –medical referrals –case management/coordination of health related services –other medical/mental health activities Fund code is 272 as of 9/1/05. Should not be deposited in the general fund 199 LEA participation in MAC is optional

55 Medicaid Administrative Claiming (MAC) Some of the ways districts have used these funds include... –hiring additional staff (nurses, therapists, etc.) –providing stipends to retain these staff or encourage employment in hard to serve areas –school-based clinics –providing continuing and other professional educational training to clinicians –buying needed medical equipment (hearing aids, adaptive equipment, etc)

56 School Health and Related Services (SHARS) Program Medicaid financing program Joint program of the Texas Education Agency (TEA) and the Texas Health and Human Services Commission (HHSC) SHARS program is not required to have a specific fund code SHARS reimbursements may be deposited to the general revenue fund LEA participation in SHARS is optional

57 School Health and Related Services (SHARS) Program Current SHARS services include... –assessment –audiology –counseling –school health services –medical services –occupational therapy –physical therapy –psychological services –speech therapy –special transportation Must be provided by qualified professionals under contract with or employed by the school district/SSA

58 MAC and SHARS Resources MAC: http://www.tea.state.tx.us/interagency/mac.html SHARS: http://www.tea.state.tx.us/interagency/shars.html

59 Excess Transportation Costs Allowable Expenditures of State Special Education Funds –State special education funds may be used for transportation only to and from residential placements. Prior to using federal funds for transportation costs to and from a residential facility, a district must use state or local funds based on actual expenses up to the state transportation maximum for private transportation contracts –See the School Transportation Allotment Handbook from TEA for more information: http://www.tea.state.tx.us/school.finance/transportation http://www.tea.state.tx.us/school.finance/transportation –From WebSAS/eGrant funds: Allowable only for excess student or staff transportation costs [ TAC §89.1125 (f) ]

60 SSA Spending on Behalf of Member Districts PEIMS 033 SSA Records 033 record is hand-entered data, not extracted Bad data –Typos with wrong fiscal year or amount –LEAs being left off Misunderstanding in the relationship between payment to SSA and expenses reflected in 033 record

61 033 Record or… “That’s not what we paid the SSA!” District Payment to SSA:$33,250 Edit+ Amount from 033 Record:$33,250 District Payment to SSA:$59,537 Edit+ Amount from 033 Record:$17,086 District Payment to SSA:$91,937 Edit+ Amount from 033 Record:$98,762

62 033 Record Moral The fiscal agent LEA MUST give to each member district what will be submitted on the 033 record to enable the member districts to predict their own MOE.

63 Private School Proportionate Share

64 Services to Students Whose Parents Place Them in Private School Basic requirement –“Provision is made for the participation of those children in the program assisted or carried out under Part B of the Act by providing them with special education and related services, including direct services…” Amount district is obligated to budget called “Proportionate Share” [34 CFR § 300.132 (a)]

65 Private School Proportionate Share LEAs must maintain separate financial accountability for funds expended toward proportionate share requirements, such as the use of a unique subobject code in both IDEA-B Formula and IDEA-B Preschool account coding.

66 Private School Proportionate Share Unexpended proportionate share amounts in a program year must be maintained for entire program year and subsequent carryover year to allow for the future development of services plans Amounts expended to provide services to dually enrolled 3 and 4 year old children cannot be considered in determining whether a LEA has met its proportionate share expenditure requirements

67 Private School Proportionate Share How Can You Spend It? Determining equitable services No parentally-placed private school child with a disability has an individual right to receive some or all of the special education and related services that the child would receive if enrolled in a public school Decisions about services that will be provided to parentally-placed private school children with disabilities … must be made in accordance with federal regulations (§ 300.137 Equitable Services Determined)

68 Private School Proportionate Share How Can You Spend It? Providing equitable services Provision of equitable services must be provided –By employees of a public agency OR –Through contract by the public agency with an individual, association, agency, organization, or other entity Special education and related services provided to parentally-placed private school children with disabilities, including materials and equipment, must be secular, neutral, and nonideological (§ 300.138 Equitable Services Provided)

69 Private School Proportionate Share How Can You Spend It? Cost of transportation The cost of the transportation … may be included in calculating whether the LEA has met the requirement of 34 CFR § 300.133 (expenditures of proportionate share) (§ 300.139 (2) Location of Services and Transportation)

70 Private School Proportionate Share How Can You Spend It? Use of public school personnel LEA may use funds available … to make public school personnel available in other than public facilities –To the extent necessary to provide services … for parentally-placed private school children with disabilities; and –If those services are not normally provided by the private school (34 CFR § 300.142 (a) Use of Personnel)

71 Private School Proportionate Share How Can You Spend It? Use of private school personnel LEA may use funds available … to pay for the services of an employee of a private school to provide services….if — –The employee performs the services outside of his or her regular hours of duty; and –The employee performs the services under public supervision and control (34 CFR § 300.142 (b) Use of Personnel)

72 Private School Proportionate Share How Can You Spend It? Property, equipment, and supplies Public agency must control and administer the funds used to provide special education and related services … and hold title to and administer materials, equipment, and property purchased with those funds... Public agency may place equipment and supplies in a private school for the period of time needed... (§ 300.144 Property, Equipment, and Supplies)

73 Private School Proportionate Share How Can You Spend It? Property, equipment, and supplies Public agency must ensure that equipment and supplies placed in a private school –Are used only for Part B purposes; and –Can be removed from the private school without remodeling the private school facility Public agency must remove equipment and supplies from a private school if— –Equipment and supplies are no longer needed for Part B purposes; or –Removal is necessary to avoid unauthorized use of the equipment and supplies for other than Part B purposes (§ 300.144 Property, Equipment, and Supplies)

74 Private School Proportionate Share How Can You NOT Spend It? Child find for parentally-placed private school children with disabilities –Cost of carrying out the child find requirements in this section, including individual evaluations, may not be considered in determining if an LEA has met proportionate share obligation (§ 300.131) Requirement that funds not benefit a private school –An LEA may not use funds … to finance the existing level of instruction in a private school or to otherwise benefit the private school (§ 300.141)

75 Private School Proportionate Share How Can You NOT Spend It? Location of services and transportation –Transportation LEAs are not required to provide transportation from the child’s home to the private school (§ 300.139) Expenditures –Supplement, not supplant State and local funds may supplement and in no case supplant the proportionate amount of Federal funds required to be expended for parentally-placed private school children with disabilities under this part (§ 300.133)

76 Private School Proportionate Share How Can You NOT Spend It? Property, equipment, and supplies –No funds…may be used for repairs, minor remodeling, or construction of private school facilities (§ 300.144) NOTE: All eligible 3-4 year old children count as public school students in making proportionate share calculations. Amounts expended to provide services to dually enrolled 3-4 year old children cannot be considered in determining whether LEA has met its proportionate share expenditure requirements (From TEA Guidance on Obligations of States and Local Education Agencies (LEA) to Parentally- placed Private School Children with Disabilities, question 5, at this link: http://www.tea.state.tx.us/special.ed/private/psguide.pdf ) http://www.tea.state.tx.us/special.ed/private/psguide.pdf

77 Private School Proportionate Share Reference documents posted on TEA website: U.S. Department of Education OSEP Guidance Document (January 2007) http://idea.ed.gov/explore/view U.S. Department of Education OSEP Guidance Document (November 2006) http://idea.ed.gov/explore/view TEA Guidance Document (March 2006) http://www.tea.state.tx.us/special.ed/private/psguide.pdf TEA Question and Answer Document (March 2006) http://www.tea.state.tx.us/special.ed/private/teaQA0306.pdf

78 Web ER Districts use the expenditure reporting (ER) system to submit requests to TEA for reimbursement of state and federal funds ER Reference and Training Manual at this link: www.tea.state.tx.us/tea/er_man.pdf www.tea.state.tx.us/tea/er_man.pdf Know who applies for the reimbursement through Web ER in your district and if you have a role

79 What Happens If We Don’t Spend It All?

80 Unexpended Funds Federal Funds What happens if we don’t spend all WebSAS/eGrant funds? For the funding sources that allow it, up to 100% of current year’s entitlement may be rolled forward for one fiscal year All roll forward funds must be expended by the end of the grant period or these carryover funds will lapse Roll Forward allowed for which WebSAS/eGrants Funds? YesIDEA-B Formula/IDEA-B Formula (Deaf) YesIDEA-B Preschool/IDEA-B Preschool (Deaf) NoIDEA-B Discretionary NoState Deaf NoIDEA-B Deaf-Blind Discretionary YesIDEA-D Deaf-Blind YesIDEA-C Early Intervention (Deaf)

81 Unexpended Funds Federal Funds Year 1: LEA receives $100,000 in IDEA-B Formula funds. They spend $50,000. They carry over $50,000. Year 2: LEA receives another $100,000, giving the LEA a total of $150,000 to spend. LEA spends $75,000. They carry over $75,000. Year 3: LEA receives another $100,000, giving the LEA a total of $175,000 to spend. LEA spends $50,000. They carry over ONLY $100,000. They lose $25,000.

82 Unexpended Funds State Funds What happens if we don’t spend all state special education funds? Carry over amounts are to be budgeted in the first or second subsequent fiscal year. When TEA calculates the 85% compliance for special education, they use a “rolling” 3 year average, where they add a year and drop a year. If the district did not meet a 3 year 85% special education expenditure, they reclaim from the first year the amount that was not spent. Usually this means the LEA writes a check to TEA

83 Unexpended Funds Unique Funds Noneducational Community Support Services –Contact ESC as soon as you know you won’t spend all the funds –LEAs may not carry over these funds to the next year –ESCs receive information each year as to carry over rules Residential Placements for Educational Purposes –Residential funds do not carry over Supplemental Services for the Visually Impaired Services –If you receive SSVI funds from ESC, contact ESC as soon as you know you won’t spend all the funds –ESCs receive information each year as to carry over rules

84 Documentation of All Expenditures Document, Document, Document !! Know how your district handles documentation of expenditures and follow their process Documentation is important because 3 years from now you may have to produce it for MOE, audits, etc. Know what records are kept in the business office and what records are kept in the special education office

85 Summary During this module, participants learned: Purposes of special education expenditures Order of spending Allowables and unallowables Unique funds and expenditures How to spend private school proportionate share How it ties to WebER What happens with unspent funds


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