A State Department Perspective

Headed by an elected State Superintendent◦ No state board of education

425 School Districts 12 Cooperative Educational Service

Agencies (CESAs) 17 Non-Instrumentality Charter Schools

Special Education Team◦ Currently includes 22 team members◦ Grants Specialist◦ Fiscal Monitoring Consultant

Federal Aids and Audits◦ IDEA Grants Accountant◦ IDEA ARRA Grants Accountant

School Financial Services◦ State Special Education categorical aids

consultant◦ School Auditor consultants

LEAs want to abide by federal rules

LEA staff have to master many different state and federal regulations

All stakeholders should understand federal grant and IDEA fiscal requirements:◦ SEA & LEA staff◦ Parents and Community Members

Simplify the Complex

OSEP’s Critical Elements Analysis Guide (CrEAG) ◦ Used as a self-assessment tool ◦ Cross-Agency effort

Special Education Team Federal Grants Accountants State Finance Team

Based on the CrEAG, began developing modules of technical assistance:◦ Easy-to-read technical assistance papers◦ Step-by-step instructions◦ FAQs based on questions from LEAs◦ Data tools◦ Live and recorded scripted webinars◦ IDEA Fiscal Updates Listserv

www.dpi.wi.gov/sped/lpp-budgets.html

MOE Technical Assistance Document◦ http://www.dpi.wi.gov/sped/pdf/moe_ta.pdf ◦ Explains IDEA MOE in plain language

IDEA web-based claim submission instructions◦ http://www.dpi.wi.gov/sped/pdf/idea-claim-

process.pdf ◦ Stand-alone, not buried in a manual◦ Easy-to-follow, step-by-step directions

Flow-through and Preschool Allowables Doc◦ http://www.dpi.wi.gov/sped/pdf/IDEA-dos-and-

donts.pdf ◦ Lists costs associated with special education,

identifying which costs are allowed, not allowed, or allowed under certain circumstances

Time & Effort Reporting Presentation◦ http://www.dpi.wi.gov/sped/pdf/time-effort-ppt.pdf ◦ Addresses a federal fiscal requirement ◦ Also available as a recorded webinar

Individuals who need to know the information were not receiving the information

Began sending a weekly e-mail to IDEA fiscal contacts

Listserv messages are archived on DPI’s website

VERY positive feedback from the field

Due dates Buy American provision Federal grant record retention requirements Property management requirements IDEA budget software updates IDEA funds to support Title I schoolwide schools Equitable service requirements Allowable IDEA costs

IDEA Flow-through and Preschool Budgets◦ Web-based, user-friendly◦ Pre-determined budget drop-down menus ensure

only allowed costs are budgeted◦ Designed to meet federal and state fiscal

requirements

Application in substantially approvable form Allocation amounts Obligation Period Allowable Costs Excess Cost Capital Object Prior Approval CEIS 15% and allowable expenditures IDEA set-aside for Title I schoolwide schools Web-based claims based on approved

budgets

Many fiscal requirements could not be addressed through the IDEA budget software.

These gaps became apparent when completing the CrEAG.

Staff met to discuss what is meant to ‘ensure’ that a fiscal requirement is being met, what processes we had in place, and what processes needed to be developed.

IncreaseUnderstanding DecreaseNon-Compliance

Lower risk if LEAs are using pre-populated data tools to determine certain calculations◦ Equitable Services Calculator◦ Maintenance of Effort Calculator◦ Title I Schoolwide Set-Aside

Excel Calculators are pre-loaded with:◦ Allocations◦ Calculations◦ Timelines

Easily replicable

SEA’s Concerns:◦ LEAs not setting aside federal funds◦ LEAs not including ARRA funds in FFY 2009◦ LEAs not realizing the deadlines for expenditures

Calculator available for each active fiscal year◦ Available at www.dpi.wi.gov/sped/lpp-

budgets.html#setaside

SEA’s Concerns:◦ LEAs did not understand the interplay of CEIS

expenditures and the 50% rule◦ Misundertanding could lead to LEA non-

compliance and a payback of funds

Calculator available for fiscal year 2009-2010◦ Available at www.dpi.wi.gov/sped/lpp-

budgets.html#setaside

MOE Eligibility Report◦ LEAs take ownership if they see their fiscal data

and understand how it is being used Pulls in fiscal data collected by different

teams at DPI MOE eligibility and compliance is verified at the SEA

level using budgets LEAs submit for state special education aid

Utilizes a scenario calculator to assist in planning for compliance

Test #1 Difference in state/local costs to previous yearTest #2 Difference in local only costs to previous yearTest #3 Difference in state/local per pupil amount to previous yearTest #4 Difference in local only per pupil amount to previous year

When LEAs began seeing their own data and understanding its impact, ownership grew.

Instead of a compliance check that happens behind closed doors, LEAs are with DPI every step of the way.

LEAs begin to understand that all of the random pieces of data actually impact each other.

The CrEAG revealed some fiscal elements which could not be addressed within our existing systems◦ Equitable services expenditures◦ IDEA funds – Title I schoowide expenditures◦ CEIS expenditures (actually used at the LEA level

for the purposes of CEIS)◦ Charter school funding◦ Property managment◦ Time & Effort reporting

Each of these components will be a stand-alone module that requires the LEA to provide information to determine if compliance has been met.

The sytem will be web-based. For property management, LEA site visits will be conducted.

Although the system is used as a compliance tool, it is designed as a means for LEAs to assess their fiscal compliance.

Present at school auditor trainings Draw connections between the A-133 single

audit and DPI’s fiscal monitoring system Provide auditors a list of LEAs using ARRA-

IDEA funds for:◦ Construction / remodeling◦ Title I schoolwide activities◦ Capital equipment

Clearer communication internally and to the LEAs

Elimination of duplicative processes

Seamless collaboration of Federal funds with State funds

Knowledge and information is owned by many individuals rather than a few

Our mission is to improve the lives of children.

The fiscal regulations are meant to ensure that students receive the services they are entitled to under the law.

It is our responsibility to help LEAs understand that the fiscal requirements are not hindrances, but a means to ensure the best outcomes for our children.