1. Special Education Budgets GCASE – SELDA February 2015

2. Who are we??? Donna G. Poole Special Education Director Bibb County School District 478-765-8710 donna.poole@bcsdk12.net Beverly Ferguson Special Education Budget Coordinator Bibb County School District 478-765-8709 beverly.ferguson@bcsdk12.net

3. Pre Test

4. Key to your Success in Budgeting  Establish Good Relationships with Accounting  Accounting staff need to be your “BEST” pals!  Honor them, Treat them, Stroke them, Beg them

5. Quick Review of General Information

6. General Information  Chart of Accounts  Fund Code-distinguishes between federal and state/local (404 Federal, 100 State/Local)  Function Code-describes the activity for which a service or material is acquired (1000 Instruction, 2100 Pupil Services)  Object Code-describes the service or commodity obtained as the result of a specific expenditure (610 Supplies, 100 Salaries)  Program Code- identifies specific activities and procedures designed to accomplish a predetermined objective (2824-IDEA, 2820 IDEA Preschool, 2620 State Preschool)  Budget Center/Revenue Source Code identifies the source of the funding (4140 Federal Source, 4100 State Source)  Resource for Chart of Accounts http://archives.doe.k12.ga.us/fbo_financial.aspx?PageReq=FBOFinRevCO AB http://archives.doe.k12.ga.us/fbo_financial.aspx?PageReq=FBOFinRevCO AB

7. General Information  Maintenance of Effort (MOE)Handout 1  Failure to meet MOE may result in a reduction of funding to the state or a risk to LEAs in repaying the funds  LEA must not reduce the level of expenditures (state/local) for special education below the level of those expenditures for the preceding year  2 year lag on data utilized  Failure to meet may be excused for one of the following:  Voluntary departure by retirement or otherwise of sped personnel  Termination of LEAs obligation to provide a program to a SWD that is an exceptionally high cost program because student left, reached maximum age or no longer needs program  Termination of costly expenditures for equipment or construction of schools  Substantially greater allocation of IDEA from previous year

8. General Information  Maintenance of Effort (MOE)Handout 1  Current MOE status is located in the portal  Ask Accounting for HELP  Worksheet to Meet IDEA MOE Compliance and Eligibility Requirements  Complete and review PRIOR to closing your books for the year  Check periodically with your accounting department throughout the year to ensure you are meeting MOE  Finalize only after CAREFUL review by Special Education Director and Accounting Personnel  Worksheet defines how MOE compliance and eligibility requirements are met

9. General Information  Excess Cost  IDEA funds may be used only for excess costs of providing special education and related services to SWDs  In excess of the average annual per regular student expenditure  Allowable Expenditures  IDEA Allowable expendituresHandout 2  Unallowable IDEA expenditures Handout 3  Items exceeding $5000 require prior approval by DOE

10. General Information  Supplement Not Supplant  LEA must meet or exceed its level of state and local expenditures for special education and related services from year to year (MOE)  Commingling of Funds  Federal funds paid to the state cannot be commingled with State funds  State satisfies this requirement by using a separate accounting system for each of the different grant awards

11. Budget Requirements

12.  Indirect Costs-the expenses or over head for doing businessHandout 4  Calculated by the DOE Program Manager  Located on DOE Special Education Website under Budgets and Grants - Allocations  Work with your Accounting office and DOE Program Manager, Chris Horton

13. Budget Requirements  Budget Amendments  Changes in the original budget that exceed 125% in any FUNCTION code  LEA has carryover or additional funds  Complete within the portal –Create Amendment

14. Budget Requirements  Carryover Funds  Allowable for additional 12 months  Encouraged to expend funds in the allocated fiscal year  Typically a 25% limit on carryover  25% Cap has been waived during recent years of budget crisis  Must locally track and maintain carry over for CEIS and Proportionate Share or two years unless expended

15. Budget Requirements  Completion Reports  Must be submitted no later than 90 days after grant period ends – DOE recommends submission within 30 days to expedite your receipt of federal dollars for next fiscal year  Bookkeeper completes within the portal  Be sure bookkeeper understands the need to review with YOU carefully PRIOR to submission  May need to realign expenditures prior to submission

16. Budget Planning Where Do I Begin?

17. Planning Budgets for the Upcoming Year Where do I begin?  Gather all of your needed information, materials, etc. Handout 5  Carefully review current budgets  IDEA, Federal Preschool, State Preschool, Local/QBE  Compare budget to current expenditure status  Note any areas in danger of exceeding budget  Note any areas where expenditures have been minimal  Identify all personnel expenditures within each budget

18. Planning the Upcoming Budget  Identify employees to be funded Handout 6  Obtain projected payroll information including benefits Handout 7  Identify all needed expenditures (continuing and new)  Develop tentative budget in excel Handout 6  Transfer Budget to Budget Summary FormsHandout 8

19. Budget Pointers  Avoid funding teachers with federal dollars if possible- no T & E  Avoid split funding of employees – time logs UGH!!!  Medicaid cannot be accessed if funded with federal dollars

20. Consolidated Application

21.  District Collaboration for completing/revising the Comprehensive LEA Improvement Plan (CLIP)  Title Programs and IDEA Descriptors/Indicators  16 of 31 relative to Students with Disabilities  CLIP submitted and approved through portal

22. Consolidated Application-Special Education Components  Prepare Information for Data Entry and Required Uploads  Fiscal Efforts Tab  Comes preloaded by DOE and indicates your MOE status  Proportional Share Tab Handout 9  List of current home school and parentally placed private school students  Group Documentation of Participation Form  Private School Affirmation Form  Personnel Vacancy Tab Handout 10  List of all current personnel (employed/contracted) serving special education  Coordinated Early Intervening Services Tab Handout 11  Must be completed and uploaded separately

23. Consolidated Application-Special Education Components  Local Performance Plan (LPP) Handout 12 Present level of performance in relation to state and federal indicators regarding IDEA  Description of how indicators will be met  Worksheet to meet IDEA MOE Compliance and Eligibility Requirements Handout 1

24. Consolidated Application-Special Education Components  Budgets – Input information from Budget Summary Sheets into the portal under the appropriate Grant  Sign Off and Submit  Email Superintendent to Sign Off  Await Approval  Upon approval: CELEBRATE!

25. Budget Approved: Now What?

26. Budget: Additional Documentation  Periodic CertificationHandout 13  Required semi-annually  Group or Individual Certification forms  Time Logs Handout 14  Required for split funded personnel  Must reflect exactly the proportion of time funded  Inventory  Must be maintained for all federally purchased items exceeding $5000

27. Resources Chart of Accounts http://archives.doe.k12.ga.us/fbo_financial.aspx?PageReq=FBOFinRevC OAB DOE Special Education: Budgets and Grants http://www.gadoe.org/Curriculum-Instruction-and-Assessment/Special- Education-Services/Pages/Budget-and-Grant-Applications.aspx Handbook for Special Ed Directors: Fiscal Compliance and Accountability http://www.gadoe.org/Curriculum-Instruction-and-Assessment/Special- Education- Services/Documents/Budget%20and%20Grant/2015%20docs/Special%20Ed.Directors%20Handbook.pdf Network with Colleagues

28. CELEBRATE! You have earned an extra PAYDAY!