daniel bush, dpi school financial services wasbo new school administrator & support staff...
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Introduction toSpecial Education FundingDaniel Bush, DPI School Financial Services
WASBO New School Administrator & Support Staff ConferenceAugust 14, 2013
Funding◦ Sources◦ Eligibility
Reporting Focus On…
◦ Open Enrollment◦ Transportation
Resources
Topics
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Funding SourcesWhat is available to help pay for special education?
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State categorical aids◦ Special Education and School-Age Parents◦ High Cost Special Education◦ Supplemental Special Education
Federal IDEA Part B grants◦ Flow-Through◦ Early Childhood
Federal IDEA supplement◦ High Cost Special Education
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Funding Sources
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Funding Amounts 2013-14Program State Aid (actual) IDEA (estimated)
SPED/SAP $368,939,100
Supplemental SPED $1,750,000
Flow-Through $170,590,000
Early Childhood $6,410,000
High Cost SPED $3,500,000 $2,000,000
TOTAL$374,189,100 $179,000,000
$553,189,100
Districts’ total Fund 27 special education costs in 2011-12 were $1.59 billion
Districts, 2r charters, CESAs, CCDEBs Prorated reimbursement of eligible costs
◦ Final 2012-13 rate: 27.47%◦ Estimated 2013-14 rate: 26%
Paid in 6 installments:◦ 15% each month November through March◦ 25% in June
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Special Ed/School-Age Parents Aid
Districts only Eligibility based on formula
◦ Below-average per-pupil revenue authority◦ Special education more than 16% of total costs◦ Membership less than 2,000
Proportional to eligible costs within$50k minimum and $150k maximum
Paid in June Can’t receive both Supplemental & High
Cost Can be difficult to budget for
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Supplemental Special Ed Aid
Districts and 2r charter schools Eligibility contingent on meeting conditions
◦ Maintenance of Effort (MOE) Allocations based on formula Expenditures claimed and paid in current
fiscal year
Be sure to check out theFederal Funding Conference in March!
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IDEA Part B
Districts, 2r charters, CESAs, CCDEBs Eligible for individual pupil costs over
$30,000 after state SPED/SAP aid deducted Prorated based on total claims
◦ 55% in 2012-13 Paid in June Can’t receive both Supplemental & High
Cost
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High Cost Special Ed Aid
Funding EligibilityWhat can you get helppaying for with state special education aids?
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An excess cost isa cost you would not otherwise havebut for the need to provide a FAPE
to students with disabilities.
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“Excess Cost” Means Excess
State aid and IDEA grant funding arebased upon excess cost
Costs supported by another grant (e.g. IDEA) or categorical aid (e.g. Transportation Aid)
Non-transportation equipment and supplies Summer school
◦ Different from Extended School Year (ESY) Reimbursements for college credit, PD,
license fee, physical exam Certain retirement benefits
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Never Eligible for SPED/SAP Aid
Salary and benefits of licensed special education teachers, aides, and some support staff◦ Licensure + Assignment = Eligibility◦ Benefits eligible only when tied to salary
Eligible staff◦ Special education teachers and aides◦ School-age parent instruction◦ OT/PT, SPED supervision/coordination, SPED
transportation◦ “Act 221” pupil services…
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Eligible Salary and Benefits
Special ed FTE of four positions set by rule◦ Social Workers: 59%◦ Guidance Counselors: 10%◦ School Nurses: 29%◦ Psychologists: 84%
No supporting documentation required May seek grant funding for remaining FTE
All other positions must have FTE supported by appropriate documentation if < 1.0
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“Act 221” Positions
When required by IEP District-operated or contracted Must be 100% IEP-required Cannot count pupils for transportation aid Vehicle purchases
◦ Pre-approval by DPI Special Education required◦ May not be used for regular transportation
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Eligible Transportation
Contracted OT/PT “Act 105” contracting from private vendors
◦ Audiology◦ Interpreter◦ Orientation/Mobility◦ Speech/Language◦ Transition
Homebound instruction travel Unemployment up to 1 year Other specific services requiring DPI approval
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Other Eligible Costs
Contractor/fiscal agent is eligible LEA(CESA, CCDEB, another district)
Cost is eligible for categorical aid Contractor/fiscal agent receives aid,
responsible for transiting it back per agreement
Three basic types◦ Direct Contract◦ Cooperative (66.0301) Agreement◦ Package Program
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Contracting w/ Eligible LEAs
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Direct Contract
Payment
YOU CESA
DPI
Salary
Services
Claim
This YearNext Year
Aid Aid
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Cooperative (66.0301) Agreement
YOU DPI
Salary
Services
Claim
This YearNext Year
FISCALAGENT
Aid
Payment
Aid
YOUServices
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Package Program
CESA
DPI
Aid
Claim
This YearNext Year
Payment for Services
Payment for Salary
Salary
Aid
Put It On The Grant!◦ More costs allowed for IDEA
(see http://sped.dpi.wi.gov/files/sped/pdf/idea-allowables.pdf)
Make Sure Staff Are Licensed!◦ Checkoff/tracking system for SPED staff and
new hires can be helpful If In Doubt, Ask!
◦ Better to find out in advance if a cost is eligiblethan after it’s paid for
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Maximizing Your Revenue
ReportingHow do you give DPI the information we need to provide your aid?
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Hierarchical accounting system required for DPI reporting
Built around “funds”◦ Fund 10: General Fund◦ Fund 27: Special Education Fund
Revenue, expenditure, balance sheet accounts
http://sfs.dpi.wi.gov/sfs_wufar
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WUFAR
Fund/Type Function Object/Source Project
Example:
- - -“Special education cross-categorical
teacher’s salary, eligible for aid”
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Coding for SFS Reports
27E 158000 100 011
Used with PI-1505-SE, not full PI-1505 Describe costs by funding source and aid
eligibility Common projects
◦ 011: Local cost, eligible for categorical aid◦ 019: Local cost, not eligible◦ 340: IDEA grant-funded cost, direct to district◦ 317: Federal grant-funded cost via other district◦ 517: Federal grant-funded cost via CESA/CCDEB◦ 599: Cost funded by other grant
Full list at http://sfs.dpi.wi.gov/sfs_se_expend
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Project Codes
IDEA claims only Submit budgets Track MOE
https://www2.dpi.state.wi.us/seportal
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Special Education Web Portal
Collects a variety of data forreporting requirements &state aid programs:◦ Membership◦ Summer school◦ Transportation◦ Special education◦ and others
http://sfs.dpi.wi.gov/sfs_safrlinks
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School Finance Reporting Portal
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PI-1504-SESpecial Ed Budget PI-1505-SE
Special Ed Annual
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Focus On…Open Enrollment
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118.51(16): Non-SPED pupils paid at flat rate via DPI year-end aid reconciliation
118.51(17): SPED pupils paid with direct tuition payment between districts◦ Two methods to determine payment:
Daily rate (see http://sfs.dpi.wi.gov/sfs_tuitdsi) Exact cost
Voluntary SPED placement by districttreated the same as SPED open enrollment
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Open Enrollment
Exact cost based on additional cost of pupil, not a share of the overall program◦ Can prorate a specific cost among multiple OE
pupils if they incur it collectively PI-2092 SPED tuition agreement required
◦ See http://sms.dpi.wi.gov/sms_oeformz Payment divided between Fund 10 OE flat-
rate and Fund 27 excess cost
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Exact Cost OE Tuition
Not required or enforced by DPI Must be agreed by both districts Usually set up as reimbursement for last
year’s pupils (same as categorical aid) Not recommended for use as credit against
tuition bill—separate invoice and check ensures clarity
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Categorical Aid Transits
Focus On…Transportation
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“Regular transportation” aids◦ Pupil Transportation Aid◦ High Cost Transportation Aid
Special Education Aid Cannot receive both types on the same
pupil Best Practice: Manage and account for
regular and special transportation separately
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Separate Sources of Aid
All transported pupils have need documented in their IEPs
Vehicles purchased with IDEA or aid-eligible funds only used for special transportation
Other vehicles may split between regular and special transportation with proper documentation
Auditor will check transportation documentation against IEPs
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SPED/SAP Aid Eligibility
Parent-paid, non-required transportation District-operated or private Use of aided/grant-funded vehicle or route
could jeopardize funding Contact DPI with questions
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Direct Parent Contracting
NEW SLIDE
ResourcesWhere can I find more information about special education funding?
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Special Education Aid:http://sfs.dpi.wi.gov/sfs_speced
School Finance Reporting Portal:http://sfs.dpi.wi.gov/sfs_safrlinks
WUFAR:http://sfs.dpi.wi.gov/sfs_wufar
IDEA Technical Assistance:http://sped.dpi.wi.gov/sped_lpp-budgets
IDEA Special Education Web Portal:https://www2.dpi.state.wi.us/seportal
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DPI Website Links
State special education aid and reporting:Daniel Bush, School Financial [email protected], 608-267-9212
IDEA eligibility and reporting, High Cost Aid:Rachel Zellmer, Special [email protected], 608-266-1787
Other special education questionsSpecial Education Team general [email protected], 608-266-1781All districts have an assigned consultant
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DPI Contacts