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SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION

SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION. July 22, 2014 http:// www.education.ne.gov/FOS/SPED/SPED_Presentation_2014_7_22.pptx. AGENDA. Discuss Funding/Funding Options of Special Education Programs Accounting (Coding) for Special Education Expenditures

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SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION

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  1. SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION July 22, 2014 http://www.education.ne.gov/FOS/SPED/SPED_Presentation_2014_7_22.pptx

  2. AGENDA • Discuss Funding/Funding Options of Special Education Programs • Accounting (Coding) for Special Education Expenditures • School Age Final Financial Preparation & Review • Below Age Five Final Financial Report Preparation & Review • Transportation Final Financial Report Preparation & Review • IDEA GMS • Questions

  3. SPECIAL EDUCATION FUNDING Presenter: Greg Prochazka

  4. Funding Options of Special Education Programs

  5. SPECIAL EDUCATION ACCOUNTING

  6. SCHOOL AGE EXPENDITURES LOCAL / STATE FUNDING • 1200 SPECIAL EDUCATION INSTRUCTIONAL PROGRAMS* • Those Special Education programs funded through State and Local Sources only. Do not include transportation costs for Special Education purposes under this function. (Transportation costs for Special Education purposes should be reported under Function 2760 or 2765.) (Code IDEA Enrollment/Poverty disbursements as 4410.)

  7. BELOW AGE FIVE EXPENDITURES LOCAL FUNDING • (Below Age Five expenditures that exceed IDEA funded expenditures) • 1290 EARLY CHILDHOOD SPECIAL EDUCATION INSTRUCTIONAL PROGRAMS* • Special Education programs for early childhood age children funded through local sources only. (Not included in per pupil costs)

  8. BELOW AGE FIVE & SCHOOL AGE EXPENDITURESIDEA FEDERAL FUNDED • 4402 IDEA PART B (611) BASE ALLOCATION TRANSPORTATION * • Expenditures financed through IDEA Part B (611) Base Allocation funds received for special education transportation • 4403 IDEA PART B (611) BASE ALLOCATION – SCHOOL AGE* • Expenditures of Part B (611) Base LEA flow-through funds for special education services which are allowable and reimbursable special education expenditures for school age children. • 4404 IDEA PART B (611) BASE ALLOCATION - BIRTH THROUGH AGE FOUR * • Part B (611) Base LEA flow-through funds expended for special education services.

  9. BELOW AGE FIVE & SCHOOL AGE EXPENDITURESIDEA FEDERAL FUNDED (Cont’d) • 4406 IDEA PRESCHOOL (619) BASE ALLOCATION* • Expenditures related to special education services for children ages 3 and 4 only. • 4407 IDEA PRESCHOOL (619) BASE ALLOCATION TRANSPORTATION* • Expenditures financed through IDEA Part B Base Allocation funds received for special education transportation for children ages three and four only. • 4412 IDEA PART B PROPORTIONATE SHARE* • Expenditures funded through Part B LEA flow-through funds for special education services of parentally placed nonpublic school children with disabilities ages three to twenty-one.

  10. BELOW AGE FIVE & SCHOOL AGE EXPENDITURESIDEA FEDERAL FUNDED (Cont’d) • 4409 IDEA ENROLLMENT/POVERTY (619)* • Expenditures funded through Part B LEA flow-through for special education services for children ages three and four only. • 4410 IDEA ENROLLMENT/POVERTY (611)* • Expenditures funded through Part B LEA flow-through for special education services for children to age twenty-one. • 4411 IDEA PART B EARLY INTERVENING SERVICES** • Expenditures funded through Part B LEA flow-through funds received for coordinated early intervening services for students in kindergarten through grade 12, with particular emphasis on students in kindergarten through grade 3.

  11. SPECIAL EDUCATION TRANSPORTATION FUNDED • 2760 SCHOOL AGE SPECIAL EDUCATION PUPIL TRANSPORTATION* • Activities concerned with the conveyance of special education school age (K-12) children to and from school, as provided by statute and funded by state and local funds. Included are such activities as contracting, payment to parents, leasing, servicing vehicles, and appropriate costs associated with operating the vehicles. (Special Education transportation costs for children through age four should be recorded under the appropriate 2765, 4402, 4407 and/or 4410 functions.) • 2765 BELOW AGE FIVE SPECIAL EDUCATION PUPIL TRANSPORTATION* • Activities concerned with the conveyance of Below Age Five Special Education children funded with local sources. (Not included in per pupil costs.) *Accounts used in calculating MOE from Annual Finance Report (AFR) [General Fund, Special Building Fund, Qualified Capital Purpose Fund, Cooperative Fund]

  12. Other SPECIAL EDUCATION EXPENDITURES IDEA FEDERAL FUNDED • 4414 IDEA PART C** • Expenditures funded through Part C funds for special education services for infants and toddlers below age three (Not currently used) • 4415 IDEA SPECIAL PROJECTS** • Expenditures financed through IDEA funds received for special education discretionary projects for children through age twenty-one. ** Accounts NOT used in calculating MOE from Annual Finance Report (AFR)

  13. Accounting (Coding) forSpecial Education Expenditures

  14. Special Education School Age Final Financial Information

  15. General Guidelines to Determine Allowable Special Education Reimbursable Expenditures Allowable and reimbursable expenditures for special education equipment and supplies refer to expenditures for instructional equipment and supplies as required by Individual Education Plans (IEP's), for use in providing direct educational experiences which benefit students with disabilities. The eligibility of instructional equipment and supplies is determined by its use and its direct relationship to instruction and student performance. Expenditures for equipment and supplies used for clerical and administrative purposes are not allowable reimbursable expenditures. If the equipment is only occasionally used by students with disabilities, the NDE Special Education Office will reimburse for that prorated amount of expenditures.

  16. General Guidelines to Determine Allowable Special Education Reimbursable Expenditures (cont’d) • Examples of equipment and supplies not allowable for reimbursement include: file cabinets, computers for administration, medical supplies, storage units, teacher desks and chairs, non-adaptive student furniture and copiers. Payments for maintenance agreements of copiers, copier leases and copier supplies (i.e., toner) are not reimbursable.

  17. General Guidelines to Determine Allowable Special Education Reimbursable Expenditures (Cont’d) • Allowable and reimbursable costs shall include printing and publication costs that are necessary to carry out the provisions of 92NAC51. This shall not include equipment and supplies used by staff for administrative purposes. Other costs associated with printing and mailing IEP forms and other documents required by 92NAC51 are considered allowable reimbursable costs (e.g., expenditures for paper and charges for printing, copying, and mailing forms). School districts that print their own forms and make their own copies should maintain documentation supporting per page rate determinations.

  18. General Guidelines to Determine Allowable Special Education Reimbursable Expenditures (cont’d) • Clerical salaries are only allowable for reimbursement in the areas of Diagnostic/Prescription and Program Supervision. Clerical salaries are allowable only if they work under the direct supervision of Diagnostic or Program Supervision personnel and hired for that purpose.

  19. General Guidelines to Determine Allowable Special Education Reimbursable Expenditures (cont’d) • Special Education Nonpublic Expenditures that exceed the amount of IDEA Proportionate Share Funds available, that amount can be claimed in the SA Final Financial Report.

  20. General Guidelines to Determine Allowable Special Education Reimbursable Expenditures (cont’d) • If all or part of the costs of educating wards of the state are included in your total School Age Special Education program costs, the payments received from the Nebraska Department of Health and Human Services for special education should be reported on the Final Financial Report in the school year received (Line 01-3-0775).

  21. Special Education – Student FTE Calculation

  22. Special Education – Student FTE Calculation • Calculation guidance - http://www.education.ne.gov/FOS/SPED/FTE_Guidance.pdf • Report the sum of all student’s FTE that individually receive more than 3 hours of special education instruction per week. • Calculation documentation and methodologies supporting the student FTE reported shall be retained for review.

  23. CDC Consolidated Data Collection School Age Final Financial Report

  24. SPECIAL EDUCATION PROGRAMS (01-0-0000)OWNED AND OPERATED PROGRAMS (01-1-0000) Supervisory Services (01-1-1000)

  25. SPECIAL EDUCATION PROGRAMS (01-0-0000)OWNED AND OPERATED PROGRAMS (01-1-0000)Diagnostic Services (01-1-2000)

  26. SPECIAL EDUCATION PROGRAMS (01-0-0000)OWNED AND OPERATED PROGRAMS (01-1-0000)Consultative Services (01-1-3000)

  27. SPECIAL EDUCATION PROGRAMS (01-0-0000)OWNED AND OPERATED PROGRAMS (01-1-0000)Vocational Adjustment Counselor Services (01-1-4000)

  28. SPECIAL EDUCATION PROGRAMS (01-0-0000)OWNED AND OPERATED PROGRAMS (01-1-0000)Instructional/Therapy/Counseling Services (01-1-5000)

  29. SPECIAL EDUCATION PROGRAMS (01-0-0000)OWNED AND OPERATED PROGRAMS (01-1-0000)Health Protection/Medically Related Expenditures (01-1-6000)

  30. SPECIAL EDUCATION PROGRAMS (01-0-0000)CONTRACTED SPECIAL EDUCATION PROGRAMS (01-2-0000)

  31. SPECIAL EDUCATION PROGRAMS (01-0-0000)DEDUCTIONS (01-3-0000)

  32. SPECIAL EDUCATION PROGRAMS (01-0-0000)IDEA FUNDING (01-4-0000)

  33. GRANTS MANAGEMENT – IDEA PAYMENT SUMMARY

  34. SUPPORT SERVICES (02-0-0000)

  35. SUMMARY - ALLOWABLE EXCESS COSTS (03-0-0000)(Also includes Final Financial Report School Age SPED/Costs With Mobile Learning Units)

  36. CONTRACTED SERVICE AGENCIES AND INDIVIDUAL PROVIDERS (04-0-0000)

  37. SUPPLEMENTARY REPORT OF STAFF SALARIES

  38. TUITION RECEIVED FROM CONTRACTING DISTRICT (06-0-0000)

  39. CDC Consolidated Data Collection School Age Final Financial ReportDISTRICT SUBMISSION

  40. CDC Consolidated Data Collection School Age Final Financial ReportDISTRICT SUBMISSION

  41. CDC Consolidated Data Collection School Age Final Financial ReportDISTRICT APPROVE

  42. View Summary of Data Submitted

  43. Special Education Birth to Age Five Final Financial Information

  44. Special Education Transportation Final Financial Information

  45. Special Education Transportation Final Financial Information • All vehicles used must be reported on pages 2 & 3. • Vehicles from previous year not used in year claimed must have a disposal form (page 4) completed. • Vehicles taken out of services must have a documented disposal value • Bill of sale • Dealer estimate or valuation • Kelly Blue Book, Edmunds, Car.com, etc.

  46. Special Education Transportation Final Financial Information • IDEA Funded Vehicles • Less flexibility • Can only be used for SPED Transportation • Cannot be taken out of SPED services before FMV is less than $5,000 without payback • Cannot claim depreciation expense for State reimbursement (double reimbursed)

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