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Maintenance of effort (MOE)

Maintenance of effort (MOE). Special education. MOE requirement. Federal law requires that each local education agency (LEA) receiving federal funds pursuant to IDEA-2004 maintain fiscal effort from it local and state funds to support students with disabilities

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Maintenance of effort (MOE)

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  1. Maintenance of effort (MOE) Special education

  2. MOE requirement • Federal law requires that each local education agency (LEA) receiving federal funds pursuant to IDEA-2004 maintain fiscal effort from it local and state funds to support students with disabilities • This state and local effort should be the amount it takes to provide core special education services if federal funds were not available • Letter of Findings mailed July 2010 to all LEAs found out of compliance. • Comparison years were 2007-2008 and 2008-2009

  3. Where does the data come from? • PEIMS Submissions • PEIMS Midyear Submission • Record 032 • Record 033 • PEIMS Summer Submission • Record 163 • Fund Code • Districts-199 or 437 (SSA) • Charters-net asset code 199 & 420 • Only For FY 2010 & 2011 fund 266 or 366 (SSA) will be used • Program Intent Codes • PIC 23 vs. PIC 99 • Function Codes • 11, 12, 13, 21, 23, 31, 32, 33, 34, 36, 41, 51, 53

  4. How do you Determine MOE? • Compare total special education expenditures from State/Local Fund Code from one Fiscal Year to the next. If there was an increase or sustainment you are in compliance • If not, look at per pupil spending (Record 163). If there was an increase of per pupil spending then you are in compliance • If not, look at PEIMS data and then exceptions…

  5. Data Quality • If you determine that your PEIMS data was erroneous you will need to provide a signed statement by the Superintendent/CFO that states the mid-year submission for either year contained erroneous financial data that impacted MOE analysis • Specific schedules will also need to be sent related to general ledger account code classification; erroneous amount and correct amount • All must be supported by financial accounting records and signed statement by the independent auditor that conducted the audit that school year

  6. ExCEPTIOns • The voluntary departure, by retirement or otherwise, or departure for just cause, of special education personnel; • A decrease in the enrollment of children with disabilities • The termination of the obligation of the LEA to provide a program of special education to a particular child with a disability that is exceptionally costly • The termination of costly expenditures for long-term purchases, such as acquisition of equipment or the construction of school facilities • The assumption of cost by the high cost fund

  7. Departure of Special Education personnel • RIF does not qualify • Only applies to special education staff that was replaced • Replacement staff must be qualified and meet certification requirements • Replacement staff must be hired at a lower cost

  8. What Documentation should I keep? • Name(s) of employees(s) • Fund source(s) • Detailed General Ledger • Payroll journal • Payroll authorization forms • Functional title(s) and JD(s) • Time and effort records

  9. Decrease of enrollment of children with disabilities • Identify per pupil spending • Compare state special education allotment for each year • Identify local funds used to support special education in each year • Demographics shifted to students with greater needs and/or higher funding weight

  10. Documentation? • Provide needs assessment data related to changes to program • Identify reduction in program budget and related changes to program • Provide dollar amount of changes to program

  11. Termination of exceptionally costly program • Termination based on the fact that the child has: • Left the jurisdiction of the LEA • Reached the age at which the obligation to provide FAPE to the child has terminated or • No longer needs such program of special education determined by the ARDC

  12. Documentation? • Dollar amount of terminated services per student • Instructional setting for affected student(s) • Student program file • Accounting information supporting expenses

  13. Termination of Long-term purchases • Only consider capital outlay expenditures • Costly is defined by local capitalization policy • Long-term defined as purchase of asset with a life greater than 12 months • Expenditures must be specific to special education and not for normal operations

  14. Documentation? • 6600 Object Code expenditures • Written capitalization policy • Purchase Orders • Contracts Invoices

  15. Assumption of cost by high cost fund • Must have received a high cost grant • Costs may only include those approved by TEA • Will need to provide detailed general ledger and supporting documentation

  16. MOE TEMplate & Forms http://www.tea.state.tx.us/index4.aspx?id=4073

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