Special Education Time to Demystify the Mystery

1
Special Education Time to De-mystify the
Mystery!

• 03/22/07
• Lori Ames, School Finance Consultant
• Kathy Guralski, School Finance Auditor

2
Agenda

• Explanation of Account Code Elements
• Coding of Various Delivery Models
• State Special Education Categorical Aid
• Categorical Aid Eligibility Adjustments
• Special Education Fiscal Reporting

3
Special Education Expense Coding

• All special education expenses, regardless of
  funding source must be accounted for in fund 27
• The function number and the project number are
  the most critical elements of the total account
  code

4
Special Education Expense Coding

• Function Number
• Identifies the special education program
• 152000 Early Childhood
• 158000 Cross Categorical
• 156600 Speech Language
• 159200 Substitutes

5
Special Education Expense Coding

• The Business Office and the Special Education
  Department will need to work closely together to
  ensure that staff members are being charged to
  the appropriate program or function.
• Appropriate staff licensure is important when
  assigning staff to various functions

6
Project Coding

• The key to identifying the correct project code
  is
• understanding that the project code identifies
  how the expense is to be ultimately funded.

7
Project Number 011

• Use this project on all original object 100 900
  expenditures when
• the LEA is using only local dollars to fund the
  expenditure (no grant money reimbursement)
• the expenditure is directly state special
  education categorically aidable

8
Project 011-Aidable Expense Example

• The school district incurs salary benefit
  expenses for an appropriately licensed Early
  Childhood teacher, funded w/ local dollars.
• Fund Object Function Project

27
100/200
9
Project Number - 019

• Use this project on all original object 100-900
  expenditures when
• the LEA is using only local dollars to fund the
  expenditure (no grant money reimbursement)
• the expenditure is NOT directly state special
  education categorically aidable

10
Project 019-Non-Aidable Expense Example

• The school district purchases supplies for an
  early childhood program w/local dollars.
• Fund Object Function Project

27
410
11
Project Number - 340

• Use this appropriate IDEA grant project code of
  341-349 on all original object 100-900
  expenditures when
• This expenditure is charged directly to an IDEA
  (flow-through, entitlement, etc..) grant.
• The LEA name on the grant is the same as this LEA.

12
Project 340 Grant Expense Example

• The LEA purchases supplies for an early childhood
  program that is reimbursed by grant dollars
  direct to this LEA.
• Fund Object Function Project

27
410
13
Project Number - 599

• Use this project code on all original object
  100-900 expenditures when
• This expenditure is charged directly to a grant
  such as AODA, Drug Free, etc.
• The LEA name on the grant is the same as this LEA.

14
Project 599 Grant Expense Example

• The LEA purchases supplies for an early childhood
  program that is reimbursed by grant dollars
  direct to this LEA.
• Fund Object Function Project

27
410
15
Project Number 515/517

• Use these projects, 515 (State) or 517 (Federal)
  on all original object 100-900 expenditures when
• The expenditure is then charged to a
  state/federal grant.
• The LEA name on the state/federal grant is a
  CESA or a CCDEB, NOT this LEA

16
Project 515/517Grant Expense Example

• The LEA purchases supplies for an early childhood
  program that is reimbursed by a CESA or CCDEB
  using federal grant dollars
• Fund Object Function Project

27
410
17
Project Number 315/317

• Use these projects, 315 (State) or 317 (Federal)
  on all original object 100-900 expenditures when
• The expenditure is then charged to a
  state/federal grant of another LEA
• The LEA name on the state/federal grant is
  another school district (NOT this LEA)

18
Project 315/317Grant Expense Example

• The LEA purchases supplies for an early childhood
  program that is reimbursed by another school
  district using federal grant dollars
• Fund Object Function Project

27
410
19
Project Number - 091

• Use this project on all original object 100-900
  expenditures when
• The LEA is using only local dollars to fund the
  expenditure (no grant money reimbursement)
• The expenditure is directly reimbursed by a
  payment from CESA (using CESA local dollars no
  grant money)

20
Project 091 CESA Package Program Example

• The host district of a CESA package program
  purchases supplies for an early childhood program
  that is reimbursed w/local dollars by CESA.
• Fund Object Function Project

27
410
21
Project Number 092

• Use this project on all original object 100-900
  expenditures when
• The LEA is using only local dollars to fund the
  expenditure (no grant money reimbursement)
• The expenditure is directly reimbursed by a
  payment from a CCDEB (using CCDEB local dollars
  no grant money)

22
Project 092 CCDEB Package Program Example

• The host district of a CCDEB package program
  purchases supplies for an early childhood program
  that is reimbursed w/local dollars by a CCDEB.
• Fund Object Function Project

27
410
23
Coding of Various Delivery Models

• You have a special education cost
• Directly incur costs
• Provide service to another district
• Purchase service from another school district
• 66.0301 cooperative agreement
• Purchase service from CESA/CCDEB

24
Directly incur costs

• Your district hires all staff involved in
  providing the special education service to your
  district only and directly incurs all related
  special education costs (i.e. transportation,
  supplies)

25
Directly incur costs

• Who incurs the expenditure?
• Your district
• What is the source to fund the cost?
• Grants (specifically IDEA)
• Categorical aid
• Local
• Equalization aid
• Property taxes
• Who are you receiving the funding from?
• DPI
• IDEA grant passed through DPI
• Categorical aid
• Transfer from general fund

26
Directly incur costs

• Example
• Hire CD teacher
• What is the source to fund the cost?
• Categorical aid 27E 158000 100/200 011
• IDEA Grant 27E 158000 100/200 340
• Local 27E 158000 100/200 019
• Who are you receiving the funding from?
• DPI Categorical SPED aid 27R 611
• DPI Flow Through 27R 730
• Transfer from General Fund 27R 411000 110

27
Directly incur costs

• Example
• Incur supplies
• What is the source to fund the cost?
• IDEA Grant 27E 158000 410 340
• Local 27E 158000 410 019
• Who are you receiving the funding from?
• DPI IDEA source 730
• Transfer from General Fund 27R 411000 110

28
Directly incur costs

• Example
• Contract for OT services
• What is the source to fund the cost?
• Categorical aid 27E 218100 310 011
• IDEA Grant 27E 218100 310 340
• Local 27E 218100 310 019
• Who are you receiving the funding from?
• DPI Categorical SPED aid 27R 611
• DPI Flow Through 27R 730
• Transfer from General Fund 27R 411000 110

29
Directly incur costs

• Example
• Contract for Special Transportation Services
• What is the source to fund the cost?
• Categorical aid 27E 256000 341 011
• IDEA Grant 27E 256000 341 340
• Local 27E 256000 341 019
• Who are you receiving the funding from?
• DPI Flow Through 27R 730
• DPI Categorical SPED aid 27R 611
• Transfer from General Fund 27R 411000 110

30
Provide special education program for nonresident
students

• Your district hires all staff involved in
  providing the special education service and
  directly incurs all related special education
  costs (i.e. transportation, supplies). Tuition
  is paid by resident district for student
  attending the program.

31
Provide special education program for nonresident
students

• What is the source to fund the cost?
• Tuition
• Categorical aid
• IDEA grant
• Local
• Who are you receiving the funding from?
• Another district
• DPI
• IDEA grant
• Categorical aid
• Transfer from general fund 27R 411000 110

32
Provide special education program for nonresident
students

• District A provides special education services
• District B resident student open enrolls to
  Distr. A
• Example 1
• District A receives flat tuition rate from
  District B
• Source 347 no matter what funds District B uses
• No deductible receipt on SPED report
• No special education aid transited to District B

33
Provide special education program for nonresident
students

• Example 2
• District A receives flat tuition rate plus
  additional cost from District B (No IDEA)
• Source 347
• No deductible receipt on SPED report
• Special education aid transited to District B for
  amount of additional eligible cost (27E 491000
  936 019)

34
Provide special education program for nonresident
students

• Example 3
• District A receives flat tuition rate plus
  additional cost from District B. District B
  uses partly IDEA funds
• Source 347
• Deductible receipt on SPED report for portion of
  additional cost attributable to 011 expenditures
  and reimbursed by District B with IDEA grant
  dollars
• Special education aid transited to District B for
  amount of additional eligible cost not reimbursed
  by Flow Through dollars (27E 491000 936 019)

35
Expenditure Coding

• Expenditure Payment for Transit of State Special
  Ed Categorical Aid
• To another LEA 27E 491000 936 019

36
Purchase service from another school district

• Your district does not incur the special
  education costs directly but rather sends
  students to participate in a program provided by
  another district.

37
Purchase service from another school district

• What is the source to fund the cost?
• Categorical aid
• IDEA grant
• Local
• Who are you receiving the funding from?
• DPI
• IDEA grant
• Categorical aid
• Transfer from general fund 27R 411000 110

38
Purchase service from another school district

• Example
• District A provides special education services
• District B resident student open enrolls or
  attends District A

39
Purchase service from another school district

• Example 1
• District B pays flat tuition rate to District A
• Local funds - 27E 437000 382 019
• IDEA - 27E 437000 382 340
• Example 2
• District B pays flat tuition rate plus additional
  cost to District A (No IDEA funds)
• 27E 437000 382 019
• Special education aid transited to District B for
  amount of additional eligible cost (Source 316)

40
Purchase service from another school district

• Example 3
• District B pays flat tuition rate plus additional
  cost to District A. District B uses partly IDEA
  funds
• 27E 437000 382 019
• 27E 437000 382 340 portion of additional cost
  reimbursed by District B with IDEA grant dollars
• Special education aid transited to District B for
  amount of additional eligible cost not reimbursed
  by Flow Through dollars (source 316)
• Receipt of IDEA grant (source 730)

41
PURCHASED SERVICE

• When someone else is providing the instructional
  services costs should be recorded in 430 000.
• Typical Functions
• 431 000 General Tuition 433 000 Co-Curricular
  435 000 General Tuition Open Enrollment 436 000
  Special Education - Non Open Enrollment 437 000
  Special Education - Open Enrollment  
• Typical Objects
• 370 Private Educational Services381 Payment to
  Municipality 382 Interdistrict Payment Within
  Wisconsin (Other districts, etc) 386 Payment to
  CESA 387 Payment of State (Universities, etc)
  389 Payment to WTCS 390 Other Funds

42
PURCHASED SERVICE

• When someone else is providing the instructional
  services costs should be recorded in 430 000.
• Examples
• Special Ed Payment to CESA 27E 436 000 386
• Special Ed Payment to Another District (not O.E.)
  27E 436 000 382
• Non-Special Ed Payment to CESA 10E 431 000 386
• Special Ed Payment to WTCS 27E 436 000 389
• Special Ed - Open Enrollment 27E 437 000 382
• Non-Special Ed Open Enrollment 10E 435 000 382
• Non-Special Ed Payment to Private School 10E 431
  000 370 (371, 372, etc.)

43
66.0301 cooperative agreement

• Your district enters into a 66.0301 agreement to
  provide special education services to all
  districts within the cooperative agreement.

44
66.0301 cooperative agreement

• One district is operator and fiscal agent
• Only fiscal agent may hire staff
• All program or project accounting is done on
  fiscal agent books
• Maintains records for financial and compliance
  audit
• Submits all reports (categorical aid claim)
• Fiscal agent policy
• clarify responsibilities of the fiscal agent and
  put in writing terms
• conditions where agreement would be terminated
• Administrative fees for the fiscal agent

45
66.0301 cooperative agreement

• Who is paying vendor?
• Fiscal agent is making all purchases for the
  participating organizations
• The participating organization is also making
  purchases and submitting copies of all supporting
  documentation or transaction detail to the fiscal
  agent

46
Cost of program incurred

• CD Teacher
• Fiscal Agent
• Categorical Aid
• 27E 158000 100/200 011
• Flow Through
• 27E 158000 100/200 340
• Participating District
• Cannot hire staff

• Supplies
• Fiscal Agent
• Not Eligible Categorical Aid
• 27E 158000 410 019
• Flow Through
• 27E 158000 410 340
• Participating District
• Not Eligible Categorical Aid
• 27E 158000 410 019
• Flow Through
• 27E 158000 410 317

47
Fiscal agent reimburses participating
organization for any cost they incurred

• Supplies
• Fiscal Agent
• Not Eligible Categorical Aid
• 27E 436000/200000 382 019
• Flow Through
• 27E 436000/200000 382 340

• Supplies
• Participating District
• Not Eligible Categorical Aid
• 27R346
• Flow Through
• 27R317

48
Fiscal agent bills all participating districts
for their portion of the program

• Fiscal Agent
• Categorical Aid
• 27R 346

• Participating District
• Not Eligible Categorical Aid
• 27E 436000,200000 382 019

• Fiscal agent files aid claims
• Fiscal agent receives federal grant in current
  year

• Participating District

• Fiscal Agent
• Flow Through
• 27R 730

49
Fiscal agent receives categorical aid in
following year

• Participating District

• Fiscal Agent
• Categorical Aid
• 27R 611

Fiscal agent transits to participating districts
their portion of the categorical aid

• Fiscal Agent
• Not Eligible Categorical Aid
• 27E 491000 936 019

• Participating District
• 27R 316

50
Purchase service from CESA/CCDEB

• Your district does not incur the special
  education costs directly but rather sends
  students to participate in a program provided by
  a CESA or CCDEB.

51
Purchase service from CESA/CCDEB

• CESA is operator and fiscal agent
• CESA may package a program
• Host district may hire staff
• All program or project accounting is done on
  fiscal agent books
• Maintains records for financial and compliance
  audit
• Submits all reports (categorical aid claim)
• Fiscal agent policy
• clarify responsibilities of the fiscal agent and
  put in writing terms
• conditions where agreement would be terminated
• Administrative fees for the fiscal agent

52
Purchase service from CESA/CCDEB

• Flow of activity
• Cost of program incurred
• CESA reimburses participating district for any
  cost they incurred
• CESA bills all participating districts for their
  portion of the program
• CESA files aid claims
• CESA receives federal grant in current year
• CESA receives categorical aid in following year
• CESA transits to participating districts their
  portion of the categorical aid

53
Cost of program incurred

• CD Teacher
• CESA hires
• Categorical Aid
• 27E 158000 100/200 011
• Flow Through
• 27E 158000 100/200 340
• Host District hires
• Not Eligible Categorical Aid
• 27E 158000 100/200 091
• Flow Through
• 27E 158000 100/200 517

• Supplies
• CESA incurs
• Not Eligible Categorical Aid
• 27E 158000 410 019
• Flow Through
• 27E 158000 410 340
• Host District incurs
• Not Eligible Categorical Aid
• 27E 158000 410 091
• Flow Through
• 27E 158000 410 517

54
CESA reimburses participating district for any
cost they incurred

• CD Teacher
• CESA
• Categorical Aid
• 27E 436000/200000 382 019
• Identify 011 in package program
• Flow Through
• 27E 436000/200000 382 340
• Host District
• Categorical Aid
• 27R 546
• Flow Through
• 27R 517

• Supplies
• CESA
• Categorical Aid
• 27E 436000/200000 382 019
• Flow Through
• 27E 436000/200000 382 340
• Host District
• Categorical Aid
• 27R 546
• Flow Through
• 27R 517

55
CESA agent bills all participating districts for
their portion of the program

• CESA
• Categorical Aid
• 27R 240

• Participating District
• Categorical Aid
• 27E 436000,200000 386 019

• CESA files aid claims
• CESA receives federal grant in current year

• Participating District

• Fiscal Agent
• Flow Through
• 27R 730

56
CESA receives categorical aid in following year

• Participating District

• CESA
• Categorical Aid
• 27R 611

CESA transits to participating districts their
portion of the categorical aid

• CESA
• Categorical Aid
• 27E 491000 936 019

• Participating District
• 27R 516

57
Who are you receiving the funding from?

• 27R 611
• 27R 316
• 27R 513
• 27R 516

• Revenue Receipt for Transit of State Special Ed
  Categorical Aid
• Direct from DPI to Fiscal Agent LEA
• From Another School District Tuition and/or
  66.0301
• From a CCDEB
• From a CESA

58
Who are you receiving the funding from?

• Revenue Receipt for Transit of Federal Aid
• Direct from DPI to Fiscal Agent LEA
• From Another School District Tuition and/or
  66.0301
• From a CCDEB
• From a CESA

• 27R 730
• 27R 317
• 27R 517
• 27R 517

59
Who are you receiving the funding from?

• Revenue Receipt for Tuition/66.0301 Billings for
  Special Ed Services
• From another school district non open
  enrollment
• From another school district open enrollment
• From a CCDEB
• From a CESA

• 27R 346
• 27R 347
• 27R 536
• 27R 546

60
Who are you receiving the funding from?

• Revenue Receipt for Package Program billings for
  Special Ed services
• From a CCDEB
• From a CESA

• 27R 536
• 27R 546

61
Special Education Categorical Aid

• Entities eligible to receive state special
  education categorical aid
• School Districts
• CESAs
• CCDEBs
• 2R Charter Schools

62
Special Education Categorical Aid

• Based on the information reported in the special
  education annual report, the districts special
  education categorical aid is calculated
• the aid is paid based on prior year aidable
  expenditures (aid paid in 2006-07 is based on
  expenditures from 2005-06)

63
Special Education Categorical Aid

• Categorical may be received either directly or
  indirectly
• Direct Your district receives aid directly from
  DPI as a result of an expense coded to an 011
  project
• Indirect Your district reimburses another
  entity for expenses that the other entity coded
  to an 011 project. The other entity transits
  your share of the aid to your district.

64
Special Education Categorical Aid

• Although many different function numbers may be
  used in fund 27, only the following functions may
  contain aidable expenses
• (152000,156100,156200,156600,156700,156800,158000
  ,159100, 159200, 159300, 174100, 174200, 212000,
  213000, 214000, 215000, 218100, 218200, 223300,
  256000, 270000, 436000)
• Eligible expenses are identified in the document
  titled Special Education Claim Directions
• http//www.dpi.wi.gov/sfs/xls/se_claim_directions
  .xls

65
Special Education Categorical Aid

• For a staff members salary and fringe benefits
  to be eligible for aid, he/she must hold the
  appropriate license for the function they are
  being expensed in.
• 152000 license code subject 808 or 809
• 212000 license code position 50
• Valid Reporting and License Codes for Special
  Education Staff
• http//www.dpi.wi.gov/sfs/pdf/valid_code_se.pdf

66
Special Education Categorical Aid

• Due to the high amount of eligible expenses, the
  amount of aid paid is prorated to approximately
  28.
• Aid is paid in multiple payments (Nov 15, Dec
  15, Jan 15, Feb 15, March 15, and June 25)

67
Special Education Fiscal Reporting

• Districts are required to submit both a special
  education budget and annual report that is
  currently separate from the full SAFR budget and
  annual report
• The special education budget/annual program is
  located on either a staff members individual
  hard drive or on a network drive within the
  district.

68
Special Education Fiscal Reporting

• The current special education budget/annual
  software program is outdated and can no longer be
  updated.
• As a result, you will find that updates to the
  WUFAR and changes to special education law can
  not be reflected in the current report.
  Alternative reporting is sometimes used.

69
Common Errors in the Special Education Fiscal
Report

• Total expenses in the special education annual
  report do not equal the total expenses reported
  in the full SAFR annual report.
• Grant payments and expenses between districts do
  not equal.
• Deductible receipts are not identified

70
SAFR vs. Sped Ed Annual

• Total expenses reported in the special ed annual
  report should tie to the total expenses reported
  in SAFR fund 27.
• Function level
• Object level

71
Grant Payments Between Entities

• For entity that is not the grant holder
• Code expenses to the appropriate 315, 317, 515,
  517 project number
• When reimbursed by the other grant-holding
  entity, receipt the funds into the corresponding
  source (315, 317, 515, or 517)

Expenses Revenues Project 517 Expenses Source
517 Revenue
72
Grant Payments Between Entities

• For the district who is the grant-holder
• Code the reimbursement to the appropriate project
  (340 or 599)
• In the special education report, answer yes to
  paying another LEA for services from your grants,
  identify the entity, and the amount paid

73
Grant Payments Between Entities

• How does DPI verify grant payments between
  entities?
• Special Education Report Edit
• Verify the amount paid and reported by the
  reimbursing district is equal to the amount
  reported by the non-grant holding district in the
  appropriate 315, 317, 515, or 517 project lines.

74
Grant Payments Between Entities Example

• District A purchases Early Childhood supplies
  (100) that will ultimately be reimbursed by CESA
  using Flow-Thru Funds
• District A Expense 27E.xxx.410.152000.517 100
• District A Revenue 27R.517 100
• CESA Expenses 27.E.382.436000.340 100
• Project 517 Expenses 517 Revenues Project
  340 Expenses

75
Grant Payments Between Entities Example

• On the special education report
• District A enters nothing but the expense in
  the appropriate account number
• CESA - answers yes to paying another LEA for
  services from a grant, identifies District A,
  and the amount paid (100)

76
Deductible Receipts

• What is a deductible receipt?
• A deductible receipt is created when an entity
  incurs an aidable expense (coded to project 011)
  that is ultimately reimbursed by another entity
  with grant funds.

77
Deductible Receipts

• Why does DPI care about deductible receipts?
• DPI should not pay special education categorical
  aid on an aidable expense (coded to project 011)
  that has been reimbursed with state or federal
  grant funds.

78
Deductible Receipts

• How should entities report deductible receipts?
• The district incurring the original expense
  should
• Code the original expense with the appropriate
  project. (mostly likely 011 and 019)
• Code the reimbursement to the appropriate 315,
  317, 515, or 517 source code.
• In the special education report
• Answer yes to receiving deductible receipts,
  identify the entity, and the amount receipted
  (only the 011 amount)
• On the 27D line, enter the amount of 011 expenses
  that were reimbursed by another entity with grant
  funds

79
Deductible Receipts

• How should entities report deductible receipts?
• The district reimbursing the original expense
  with grant dollars should
• Code the reimbursement expense with the
  appropriate project. (mostly likely 340 or 599)
• In the special education report, answer yes to
  paying another LEA for services from their
  grants, identify the entity, and the amount paid

80
Deductible Receipts

• How does DPI verify deductible receipts?
• Special Education Report Edit
• Verify the amount paid and reported by the
  reimbursing district is equal to or less than the
  amount received and reported on the deductible
  receipt question and on the 27D lines by the
  entity incurring the original expense.

81
Deductible Receipt Example

• District A provides Early Childhood services to
  multiple districts. District Bs share of the
  program include salary (400), benefits (200),
  and materials (100). District B reimburses
  District A using federal grant money.
• District A Expense 27E.xxx.110.152000.011 400
• District A Expense 27E.xxx.2xx.152000.011 200
• District A Expense 27E.xxx.410.152000.019 100
• District A Revenue 27R.317 700
• District B Expense 27E.xxx.382.436000.340 700

82
Deductible Receipt Example

• On the Special Education Report
• District A
• Answers yes to did your district receive
  deductible receipts
• Identifies District B and the amount of the
  deductible receipt 600
• Enters 600 in 27D152000 000 011
• District B
• Answers yes to paying another LEA for services
  from a grant, identifies District A, and the
  amount paid (700)

83
Special Education Reporting Changes Ahead!

• The finance team is currently in the design phase
  of creating a new special education fiscal
  report.
• The goal is to integrate the fund 27 detail with
  the full SAFR Budget/Annual Report beginning with
  the 2008-09 SAFR Budget Report.

84
Resources

• WUFAR (full document expense matrix)
  http//www.dpi.wi.gov/sfs/wufar.html
• Special Education Transaction Coding
• http//www.dpi.wi.gov/sfs/doc/sped.doc
• Special Education Claim Directions
• http//www.dpi.wi.gov/sfs/xls/se_claim_directions
  .xls

85
Resources

• Valid Teacher Licenses Reporting Codes
• http//www.dpi.wi.gov/sfs/pdf/valid_code_se.pdf
• Special Education Pupil Transportation
• http//www.dpi.wi.gov/sfs/se_report.html
• Special Education Media-Site Presentations
• http//media2.wi.gov/DPI/Catalog/Front.aspx?cid2
  352cf23-e130-4a9c-b83f-8f8e90b15f41

86
Resources

• Open Enrollment
• http//www.dpi.wi.gov/sfs/doc/open_enrollment_wuf
  ar.doc
• Function 430000
• http//www.dpi.wi.gov/sfs/doc/funct_430.doc
• Coop Agreement 66.0301
• http//www.dpi.wi.gov/sfs/coop_agree.html

87
Resources

• Fiscal Agent Requirements
• http//www.dpi.wi.gov/sfs/doc/fisagnt.doc
• Fiscal Agent Agreement Account Coding
• http//www.dpi.wi.gov/sfs/xls/fisagagree.xls
• Fiscal Agent-Example of Level 3 Documentation
• http//www.dpi.wi.gov/sfs/doc/fisagnt_example.doc

88
Contacts

• Beverly Kraus 608-266-1089
• beverly.krause_at_dpi.state.wi.us
• Lori Ames 608-266-3464
• lori.ames_at_dpi.state.wi.us
• Kathy Guralski 608-266-3862
• katherine.guralski_at_dpi.state.wi.us