Special Education Aid From Start to Finish

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Special Education AidFrom Start to Finish

• 03/27/2008
• Lori Ames, School Finance Consultant

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• So much information.so little time.

SO LETS GET STARTED!!!!!!!!!!!!
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• Where does it all start?
• YOUR GENERAL LEDGER
• You have an expense that needs to be coded and
  accounted for on your general ledger.

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General Ledger Account Coding

• There are five elements to a special education
  account code.
• Fund If related to special education, the
  expense should show up in fund 27!
• Location (not required) Some districts elect to
  use a different location number to reflect fiscal
  agent cooperative expenses.

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General Ledger Account Coding

• Before you code any further, you have to ask
  yourself 3 questions.
• What am I purchasing? (salary, benefit, supply)
• What department is it for? (EC, OT, Admin)
• How is the expense to be funded? (State aid,
  local dollars, grant dollars)

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General Ledger Account Coding

• Now for the elements related to the questions..
• Object Identifies what is being purchased
• Function Identifies the department or program
• Project Identifies the funding source

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General Ledger Account Coding

• Detailed Project Numbers
• 011 Expense is locally funded and eligible for
  state special education categorical aid
• 019 Expense is locally funded and not eligible
  for state special education categorical aid.
• 340 (341, 347, etc) Expense is funded with the
  districts IDEA grants (The district files the
  claim directly with DPI and receives payments
  directly from DPI.)

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General Ledger Account Coding

• Detailed Project Numbers
• 315 (state)/317 (federal) Expense is funded by
  either a state or federal grant that is
  administered by another school district.
• The other district files the claim with DPI,
  receives the payment from DPI, and transits the
  grant money to your district.

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Project 315 317
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General Ledger Account Coding

• Detailed Project Numbers
• 515 (state)/517 (federal) Expense is funded by
  either a state or federal grant that is
  administered by CESA/CCDEB.
• CESA/CCDEB files the claim with DPI, receives the
  payment from DPI, and transits the grant money to
  your district.

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Project 515 517
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General Ledger Account Coding

• Detailed Project Numbers
• 599 Expense is funded with a district grant
  other than an IDEA grant.
• The district files the claim directly with DPI
  and receives payments directly from DPI.
• An example of a grant reported in project code
  599 would be an AODA grant or a Drug Free Schools
  Grant.

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General Ledger Account Coding

• Detailed Project Numbers
• 091 (CESA)/092 (CCDEB) Expense is funded with
  local money from a CESA or CCDEB.
• This type of arrangement is considered a package
  program, and the district is is considered a
  host district. The districts expenses are
  funded in full.
• Relatively few package programs exist in the
  State.

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General Ledger Account Coding

• How do I know if certain account elements can be
  used together?
• Check out the new Fund 27 Matrix
• http//www.dpi.wi.gov/sfs/xls/fund_27_matrix.xls

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State Spec Ed Aid Eligibility

• How do I know if my expense is eligible for state
  special education aid?
• Expenses can be coded to project code 011
  assuming
• the type of expense is aid eligible
• any claimed salary/benefits are supported by an
  appropriately licensed staff member or allocated
  appropriately to fund 27
• the entity hasnt been reimbursed for the project
  code 011 expense with grant money.

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State Spec Ed Aid Eligibility

• Eligible Expenses
• Salary Fringe Benefits for
• most special education teachers assistants
• speech/physical/occupational therapists
• psychologists, social workers, nurses, guidance
  counselors
• special education administrative staff
• special transportation

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State Spec Ed Aid Eligibility

• Appropriate Licensure
• The staff member must hold the appropriate
  licensure for the function he/she is being
  charged to.
• http//dpi.wi.gov/sfs/doc/valid_code_se.doc

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State Spec Ed Aid Eligibility

• How do we identify licenses that are not valid?
• Entities complete the PI 1202 fall staffing
  report identifying the staff member, FTE, and
  assignment (including function). This report is
  static and does not get updated during the year.
• Teacher licensing compares the staff assignment
  from the PI 1202 report against the staff
  members license.

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State Spec Ed Aid Eligibility

• How do we identify licenses that are not valid?
• A list of staff members that do not hold a valid
  license for their assignment is generated and
  made available for entity staff and auditors.
• Auditors are required to submit to DPI an excel
  document identifying the amount of salary and
  benefits paid for each staff member listed on the
  no valid license list.

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State Spec Ed Aid Eligibility

• How do we identify licenses that are not valid?
• The identified salary and benefit amounts are
  withheld in the categorical aid calculation.
• Aid is withheld until the DPI special education
  licensing team approves the individuals license
  status.

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State Spec Ed Aid Eligibility

• Appropriate Allocation
• Salaries and benefits of these professionals must
  be allocated between regular education (fund 10)
  and special education (fund 27) based on time
  and costs.
• psychologists
• social workers
• nurses (registered nurses, licensed by WI Dept of
  Regulation and Licensing)
• guidance counselors
• http//www.dpi.wi.gov/sfs/ltrjan12_06.html

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State Spec Ed Aid Eligibility

• How do we identify inappropriate allocations?
• Auditors will verify that staff time/costs have
  been
• done on an annual basis for each individual staff
  member claimed
• documented for review by the entitys auditor and
  potentially DPI
• based on a method that is both rational and
  defensible.

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State Spec Ed Aid Eligibility

• How do we identify inappropriate allocations?
• Auditors are required to submit to DPI an excel
  document identifying the amount of salary and
  benefits paid for each staff member that has been
  inappropriately allocated.
• The identified salary and benefit amounts are
  withheld in the categorical aid calculation until
  the DPI pupil services team approves the
  individuals allocation status.

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State Spec Ed Aid Eligibility

• STAY TUNED!!!
• A pending law will alter the process you use to
  allocate guidance, nurse, psychologist, and
  social work positions to fund 27.
• We will provide you detailed information as soon
  as we have it!

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State Spec Ed Aid Eligibility

• Eligible Expenses
• Purchased Services (Directly Aidable)
• Occupational Therapy
• Physical Therapy
• Homebound Travel
• Special Transportation
• Out of State Tuition (special approval required)

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State Spec Ed Aid Eligibility

• Eligible Expenses
• Supplies
• Only supplies for the special transportation
  vehicle

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State Spec Ed Aid Eligibility

• Eligible Expenses
• Equipment
• Only equipment for the special transportation
  vehicle
• Special permission is required to purchase a bus
  and apply for state special education aid.

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State Spec Ed Aid Eligibility

• Eligible Expenses
• Insurance
• Property insurance for the special transportation
  vehicle
• Unemployment insurance for the cost of
  unemployment checks issued to former special
  education staff within one year IMMEDIATELY
  following termination

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State Spec Ed Aid Eligibility

• Eligible Expenses
• Dues Fees
• Special Transportation - specifically any entry
  fees to activities for special education students
  on field trips

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State Spec Ed Aid Eligibility

• What do I do if I cant remember anything you
  just told me?
• Check out the revised claim directions that
  provide information on all eligible costs
• http//www.dpi.wi.gov/sfs/doc/se_claim_directions.
  doc

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Special Education Report

• Report Access
• The spec ed budget/annual reports are not online
  reports.
• The program should already be resident on one of
  the districts computers or on a districts
  network drive.
• Districts are able to re-download the program,
  but be aware of how to handle the data files from
  prior year reports.

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Special Education Report

• Report Completion
• Input Spec Ed Expenses
• Only those functions with the potential for
  aidable costs are entered in detail.
• If you have an expense that does not have a
  detail line, and the function begins with a 1,
  then report the expenses in function 199999.
• If you have an expense that does not have a
  detail line, and the function begins with a 2,
  then report the expenses in function 299999.

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Special Education Report

• Report Completion
• Input Spec Ed Expenses
• Although nurse and guidance salary/benefit
  expenses have the potential to be aidable, there
  is no detail line on the report for data entry.
• If you have aidable guidance and nurse expenses
  coded to project code 011 on your ledger, please
  enter these expenses in function 299999, project
  019.

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Special Education Report

• Report Completion
• Input School Age Parent Program Expenses
• Districts need to report expenditures as well as
  numbers served.
• Just a reminder that expenses for SAP Homebound
  are only aidable for services provided to Moms.

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Special Education Report

• Report Completion
• Input selected revenue accounts
• Enter revenue for source 346 and 347
• These two revenue accounts are the only ones
  requested because they are used in the
  maintenance of effort calculation.

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Special Education Report

• Report Completion
• Identify entities to whom youve made grant
  payments
• Not only do you need to report the payment in the
  correct account number, you also need to identify
  who you paid and how much.

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If you paid another entity using grant money, you
need to answer yes to this question!
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If you paid another entity using grant funds,
then you need to identify the entity and how much
you paid them.
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Special Education Report

• Report Completion
• Identify any Deductible Receipts
• 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.
• Since DPI calculates aid based on expenses coded
  to project code 011, you need to tell me if some
  of those expenses have already been reimbursed by
  grant money.

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If someone paid you for an expense that you
coded to project code 011, then you must answer
yes to this question.
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Identify the deductible receipt amount in the
function the project code 011 expense was
initially charged.
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Identify the entity that paid you using grant
funds as well as how much they paid you that
reimbursed an expense you had coded to project
011. The dollar amount on this screen should
match the amount in the 27D function lines.
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Special Education Report

• Report Completion
• Identify any deductible receipts
• Just a reminder that the flat rate amount of an
  open enrollment tuition is not considered a
  deductible receipt. Any additional student
  specific open enrollment tuition may be a
  deductible receipt if the original expense was
  coded to project 011.

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Special Education Report

• Report Submittal
• Report submittal involves sending an email to the
  department with a text file attached.
• If you need to report project code 011 guidance
  and nurse expenses, then additional information
  must be included in the body of the email.
  (wording is available on the web)
• http//www.dpi.wi.gov/sfs/se_report.html

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Spec Ed Report Auditing

• Report Auditing/Amending
• Auditing is done to ensure the accuracy of both
  the project 011 expenses and aid payments.
• Any detected errors may require changes to either
  the SAFR annual report or the Spec Ed Annual
  Report
• SAFR changes made online
• SE Report changes made locally and faxed

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You know you have the right amendment report
because it only shows you the account numbers
that have changed.
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Spec Ed Report Auditing

• Common Reporting Errors
• SAFR does not equal the SE Annual Report
• Sample
• ERROR 218200 SE Does Not Equal 218200 SAFR
• AMT SAFR 21,541.54
• AMT SE 21,541.54
• AMT Difference 0.00
• MESSAGE Expenses reported in this function
  series should equal at both the function and
  object level between the SE and full SAFR report.
• HYPERLINK Click here for correction
  instructions - http//www.dpi.wi.gov/sfs/doc/sesac
  ompare.doc

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Spec Ed Report Auditing

• Common Reporting Errors
• SAFR does not equal the SE Annual Report
• The district will need to determine which report
  is accurate and either correct the SAFR Report,
  the SE Annual Report, or both.

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Spec Ed Report Auditing

• Common Reporting Errors
• Not Reporting Grant Payments by Entity
• Sample
• ERROR Grant Payment Made
• AMT 12,729.27 (at least)
• MADE TO CESA
• MESSAGE CESA reported a deductible receipt from
  you in the amount listed above. Did you make a
  grant payment to CESA? If you did, you will need
  to amend your special education annual report to
  reflect that you made a grant payment to them.
  If not, please contact CESA to let them know
  your payment was not grant dollars. Please let
  me know your findings via email. Thank you.

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Spec Ed Report Auditing

• Common Reporting Errors
• Not Reporting Grant Payments by Entity
• This error gets back to needing to answer yes
  to the question in your report, identifying the
  entity you paid, and identifying how much you
  paid them.
• Please note that the amount you paid them should
  be equal to or greater than the amount they
  reported as a deductible receipt.

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Spec Ed Report Auditing

• Common Reporting Errors
• No Record of Grant Payment Received
• Sample
• ERROR No Record of Grant Payment Received
• Amount Received 500
• From CESA
• MESSAGE CESA indicated that they sent you a
  grant payment, but I do not see either a
  deductible receipt reported or expenditures with
  a project code of 515 or 517 totaling this
  amount.
• HYPERLINK Click here for correction
  instructions - http//www.dpi.wi.gov/sfs/doc/grant
  _receipt.doc

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Spec Ed Report Auditing

• Common Reporting Errors
• To report grant payments received, the district
  must either
• code the original expense to project code
  315,317,515, or 517 (grant payment equals the
  expenses coded to the previous projects)
• OR
• Report a deductible receipt for only the expense
  that was coded to project code 011 (grant payment
  made may be equal to or more than the deductible
  receipt)

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Aid Calculation Payments

• Normal aid calculation involves

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Special Ed Aid Payments

• Due to the high dollar amount of eligible
  expenses, the amount of aid paid is prorated to
  approximately 28.5.
• Aid is paid in multiple payments (Nov 15, Dec
  15, Jan 15, Feb 15, March 15, and June 25)

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Special Ed Aid Payments

• Because payments start before data auditing is
  finished, aid eligibility and therefore aid
  payment amounts may constantly change.
• Districts can see aid payments, aid computations,
  and aid adjustments at the following link.
• http//www.dpi.wi.gov/sfs/sped_worksheets.html

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Whats New on the Horizon?

• We are planning to roll out a new on-line special
  education report beginning with the 2008-09
  budget!!!!!!!!!!!
• It will be what we consider Phase1 of the
  entire special education redesign process.

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Resources

• Fund 27 Matrix
• http//www.dpi.wi.gov/sfs/xls/fund_27_matrix.xls
• 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

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Resources

• Valid Teacher Licenses Reporting Codes
• http//www.dpi.wi.gov/sfs/pdf/valid_code_se.pdf
• Special Education Pupil Transportation
• http//dpi.wi.gov/sfs/xls/setrpl00.xls
• Special Education Media-Site Presentations
• http//media2.wi.gov/DPI/Catalog/Front.aspx?cid2
  352cf23-e130-4a9c-b83f-8f8e90b15f41

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Contacts

• Lori Ames 608-266-3464
• lori.ames_at_dpi.wi.gov
• Kathy Guralski 608-266-3862
• kathryn.guralski_at_dpi.wi.gov
• Janette Gosdeck 608-267-9218
• janette.gosdeck_at_dpi.wi.gov