1. Maintenance of Effort (MOE) for Special Education April 7, 2015 April 2015Office of Special Education1

2. To create a world-class educational system that gives students the knowledge and skills to be successful in college and the workforce, and to flourish as parents and citizens ©MDE – Board of Education Strategic Plan Vision To provide leadership through the development of policy and accountability systems so that all students are prepared to compete in the global community Mission

3. All Students Proficient and Showing Growth in All Assessed Areas Every Student Graduates High School and is Ready for College and Career Every Child Has Access to a High-Quality Early Childhood Program Every School Has Effective Teachers and Leaders Every Community Effectively Using a World- Class Data System to Improve Student Outcomes State Board of Education Goals 5-Year Strategic Plan for 2016-2020 ©MDE – Board of Education Strategic Plan

4. For Grant 2015 (FY 2016) –Comparing FY13 (SY 2012 – 2013) to FY14 (SY 2013 – 2014) –To meet MOE, the LEA is required by IDEA to expend as much or more State and/or local funds in FY14 as they did in FY13. April 2015Office of Special Education4

5. April 2015Office of Special Education5 http://www.mde.k12.ms.us/special-education/special-education-grants-and-funding

6. §§300.203 - 300.204 Funds provided to an LEA under Part B of the Act must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. An LEA may reduce the level of expenditures by the LEA under Part B of the Act below the level of those expenditures for the preceding fiscal year if the reduction is attributable to any one of the following five (5) reasons: April 2015Office of Special Education6

7. 1.The amount is lower due to the voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel, who were replaced by qualified, lower-salaried staff. 2.There was a decrease in enrollment of children with disabilities for FY13 (SY 2012- 2013), which resulted in a reduction of teacher units needed to serve students with disabilities. April 2015Office of Special Education7

8. 3.An exceptionally costly special education program provided to a particular child with a disability because the child (1) has left the jurisdiction of the LEA; (2) has reached the age at which the obligation to provide a FAPE has terminated; or (3) the program is no longer needed. 4.Costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, were terminated during FY13 (SY 2012 – 2013). 5.The assumption of cost by the high cost fund operated by the SEA under § 300.704(c). April 2015Office of Special Education8

9. April 2015Office of Special Education9 Column 1 Fund: 1120 - District Maintenance Fund: 1130 - Special Education Column 1 plus Column 2 GL Code = 900 (Expenditures) Expenditure Functions: 1220 - 1229 Special Education Programs 1000 - 1999 - Instruction 2150 - 2159 Speech Path. & Audio. Ser. 2000 - 2999 - Support Services Object Codes: All objects EXCEPT 700s Column 2 Fund: 1130 - Special Education GL Code = 900 (Expenditures) Expenditure Functions: 1000 - 1999 Instruction 2000 - 2999 Support Services 3000 - 3999 Non-Instructional Serv. Object Codes: All objects EXCEPT 700s Column 3 Column 1 PLUS Column 2 LEAs/districts who are provided funds under Part B of the Act must expend at least the same total or per capita amount for the education of children with disabilities from either of the following sources: local funds or a combination of State and local funds, as the LEA/district spent for that purpose for the most recent prior year for which information is available.

10. RETIREMENT/VOLUNTARY DEPARTURE OF STAFF –List the name of each teacher who retired or departed during or at the end of the 2012-2013 school year. –Report the total salary and benefits paid from State and local funds for each of the teachers listed. –List the names of the replacement teachers employed for the 2013-2014 school year. –Report the salary and benefits paid from State and local funds for each of the replacement teachers. April 2015Office of Special Education10

11. April 2015Office of Special Education11 Mississippi Department of Education MOE AMOUNT Office of Special Education JUSTIFICATION FOR MAINTENANCE OF EFFORT FOR FY16:RETIREMENT OR DEPARTURE OF STAFF School District: _ MidnightSchool District ________________________________________ District Code #:____08115____________ 2012- 3 Teacher Total Salary & Benefits $$ 2013-2014 Replaced By Qualified Lower Salaried Staff** Total Salary & Benefits $$ Justification/Explanation ** Difference Mary Jones $85,700.00 Ellen Davis $65,500.00 Mary Jones retired. $20,200.00 Audrey Shaifer $75,895.20 Roscoe Brown $60,000.00 Audrey Shaifer left to take new position $15,895.20 Janika Money $74,508.45 Not Replaced $0.00 Janika Money resigned and students were served by other Special education teachers. $74,508.45 TOTAL $110,603.65 DIRECTIONS: (1) Report the name of the teacher for 2012-13 and the totalsalary. (2) Report the name of the replacement for 2013-14 and the total salary. (3) Subtract the total salary for 2013-14 from total salary from 2012-13 to obtain the difference. (4) Submit an employee payroll distribution for each teacher. **If not replaced byqualified, lowered salaried staff, explain how students with disabilities were served; attach additional narrative if necessary. ____ Jason Hightower ______________________ ___ April 11, 2015 ______ Superintendent’s Signature (Blue ink) Date $43,211.42 MDE APPROVED: ___________________ ____________________ _____________________ DIVISION DIRECTOR OFFICEDIRECTOR II BUREAU DIRECTOR

12. April 2015 Non-allowable exceptions for #1 (retirement or voluntary departure): –Contract non-renewal –Staff lay-off Office of Special Education12

13. Decrease in the enrollment of children with disabilities –Explain why there is a reduction in the child count between SY 2012-2013 and SY 2013-2014. –Explain how the reduced child count reduced the number of teacher units. –Provide supporting documentation (Child Count and TU Edit Reports from MSIS). April 2015Office of Special Education13

14. Decrease in the enrollment of Children with disabilities –A = amount of State/local expenditures on MOE spreadsheet for SY 2012-2013 –B = December 1, 2012 Child Count –C = A/B for the per pupil cost –D = December 1, 2013 Child Count –E = D-B for the decrease in students with disabilities –Multiply the per pupil cost (C) by the current year’s decrease in students with disabilities (E). –The product will be your allowable exception amount. April 2015Office of Special Education14

15. State and/or Local Funds expended in FY13 = $489,036.72 and FY14 = $452,977.68 A = $489,036.72 B = 121 C = A/B = $489,036.72/121 = $4,041.63 D = 109 E = B-D = 121-109 = 12 Allowable Exception = (12)($4,041.63) = $48,499.05 MOE Exception Allowed April 2015Office of Special Education15

16. April 2015Office of Special Education16 Mississippi Department of Education MOE AMOUNT Office of Special Education MAINTENANCE OF EFFORT CHART FOR FY16 Justification for (1) Coding/Calculation Errors, (2) Reduced Child Count or (3) Termination of Costly Expenditures School District: _ Midnight School District District Code #:_ 08115 ___ 2012- 3 Description of Expenditure Total Amount 2013-2014 Justification/Explanation Total Amount Difference Decrease in the number of students with disabilities. Number ofstudents in 2012- 2013 was121. Per pupil allocation is $4,041.63 $489,036.72 Number of students with disabilities in 2013- 4 was 109.. Difference of 12 students.12 x$4,041.63 $440,537.67 $48,499.05 TOTAL $48,499.05 DIRECTIONS: (1) Describe the expenditure for 2012-13 and report the total amount. (2) Explain the justification for reduction for 2013-14 and report the total amount. (3) Subtract the total amount for 2013-14 from total amount from 2012-13 to obtain the difference. (4) Submit back up documentation to support calculations. Jason Hightower _____________ April 11, 2015 Superintendent’s Signature (Blue Ink) Date MDE APPROVED: ___________________ ____________________ _____________________ DIVISION DIRECTOR OFFICE DIRECTOR II BUREAU DIRECTOR $43,211.42

17. TERMINATION OF COSTLY EXPENDITURES 3.An exceptionally costly special education program provided to a particular child with a disability because the child (1) has left the jurisdiction of the LEA; (2) has reached the age at which the obligation to provide a FAPE has terminated; or (3) the program is no longer needed. 4.Costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, were terminated during the previous year (FY13). 5.The assumption of cost by the high cost fund operated by the SEA under §300.704(c) NOTE: relates to a High Cost Pool – MS does not have a High Cost Pool at this time. District should contact the Office of Special Education if considering the use of 3, 4, and 5 above. April 2015Office of Special Education17

18. CONSEQUENCES –Project application will not be reviewed. –Allocation will be reduced by amount of MOE not met. April 2015Office of Special Education18

19. Remember: Justification requires approval from OSE and supporting documentation. ALL districts must have submitted justifications no later than May 30 th. April 2015Office of Special Education19

20. April 2015Office of Special Education20

21. Office of Special Education Bureau of Data and Fiscal Management Michael Gibbons, Bureau Director Office of Fiscal Management Audrey Shaifer, Office Director Division of Program Management Mary Bobbitt, Division Director 601-359-3498 April 2015Office of Special Education21