1 / 21

Three Pieces of the Fiscal Puzzle: Fund 27

Three Pieces of the Fiscal Puzzle: Fund 27. Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013. Topics. Fund 27 Is and Isn’t… Medicaid School-Based Services Maintenance of Effort. Fund 27 Is and Isn’t…. What’s the difference between Fund 27 and Fund 10?.

joel-herman
Télécharger la présentation

Three Pieces of the Fiscal Puzzle: Fund 27

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Three Pieces of theFiscal Puzzle: Fund 27 Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013

  2. Topics • Fund 27 Is and Isn’t… • Medicaid School-Based Services • Maintenance of Effort 3 Pieces: Fund 27

  3. Fund 27 Is and Isn’t… What’s the difference between Fund 27 and Fund 10? 3 Pieces: Fund 27

  4. Quick Quiz • Complete the following:Fund 27 is used to account for the excess costs of serving… • students with disabilities. • students with IEPs. • any community member with disabilities. 3 Pieces: Fund 27

  5. Think of Fund 27 as… • A segregated subset of your General Fund • A method to account for the excess cost of special education • A place to keep separate the strings attached to special education money 3 Pieces: Fund 27

  6. Fund 27 Has Zero Fund Balance Excess SPEDCosts IDEA Grant State Aids SPED Tuition Out SPED Tuition In Fund 10 Transfer 3 Pieces: Fund 27

  7. “Excess Cost” Means Excess An excess cost isa cost you would not otherwise havebut for the need to provide FAPEto students with disabilities. • The IEP specifies how you will provide FAPE 3 Pieces: Fund 27

  8. Scenario 1 • Salary and benefits of a special education aide for two students in a 3rd grade classroom • Must be there to support students with IEPs • Aide must be properly licensed Fund 10 Fund 27 Both 3 Pieces: Fund 27

  9. Scenario 2 • Bus route with ten pupils,two of whom have IEPs • Only 100%-SPED routes allowed in Fund 27 • IEPs must specify need for special transportation • “Has an IEP” ≠ “Needs Special Transportation” Fund 10 Fund 27 Both 3 Pieces: Fund 27

  10. Scenario 3 • Salary and benefits of a social worker who spends 75% of his time on special education • Only 59% eligible for categorical aid • Next 16% can be IDEA-funded orlocal cost counting toward MOE Fund 10 Fund 27 Both 3 Pieces: Fund 27

  11. Excess Cost Rules of Thumb • Would you incur this cost anyway without a special education program? • Would this position have a lower FTE without a special education program? • Does this cost also serve students without disabilities? • Does this child-specific cost serve her IEP? If the answer is “no,” then it probably isn’tan excess cost of special education. 3 Pieces: Fund 27

  12. MedicaidSchool-Based Services Available but tricky to work with! 3 Pieces: Fund 27

  13. About SBS • Administered by DHS • Students age 3-21 and Medicaid-eligible • IEP documents medical necessity • Parental consent (separate from IDEA) • Services by approved provider, documented • OT/PT • Speech/Language/Hearing • Nursing/Attendant Care • Psychology/Counseling/Social Work • Transportation to service provider 3 Pieces: Fund 27

  14. Coding • Expenditures: Fund 27, project 019 • Revenues • SBS reimbursement: Fund 27, source 780 • Medicaid Administrative Claiming (MAC) • Default: Fund 27, source 780 • If properly documented between special education and general operations, can be split between Funds 10 and 27, both with source 780 3 Pieces: Fund 27

  15. Medicaid SBS Contacts • DHS MedicaidGreg DiMiceligregory.dimiceli@dhs.wisconsin.gov608-266-9815 • DPI Special EducationAllison Markoskiallison.markoski@dpi.wi.gov608-266-3126 3 Pieces: Fund 27

  16. Maintenance of Effort The big string attached toIDEA funds 3 Pieces: Fund 27

  17. Maintenance of Effort (MOE) • LEAs must spend same local/state amount on special education from year to year • “Supplement, Not Supplant” • Checked twice • Eligibility: Compare this year’s budget (PI-1504-SE) with last year’s actuals (PI-1505-SE) • Compliance: Compare last year’s actuals with the previous year’s (PI-1505-SE) • Documentation and calculators available athttp://sped.dpi.wi.gov/sped_grt-moe 3 Pieces: Fund 27

  18. The Four Tests • Comparison between consecutive years • “Per Student” based on Oct. 1 Child Count • Only need to pass one 3 Pieces: Fund 27

  19. Exceptions • Voluntary/just cause staff departure • Decreased enrollment • Per-pupil cost maintained • Exceptionally costly student leaves district or needs fewer services due to IEP change • Greater than open enrollment rate • Termination of long-term expenditure • Unit cost ≥ $5,000 • Assumption of student cost by High Cost Aid • Late Medicaid reimbursement 3 Pieces: Fund 27

  20. Exception: 50% Rule • MOE reduced by 50% of IDEA Flow-Through allocation increase • Local funds ‘freed up’ must be used forESEA (Titles I/II/III) eligible activities • 50% Rule amount decreased dollar-for-dollar by CEIS expenditures • Unless 50% Rule amount exceeds maximum CEIS 3 Pieces: Fund 27

  21. Find the Exceptions • Three wheelchair lifts totaling $12,000 were paid off after two years • A cross-categorical teacher retires and is replaced with a new hire paid $30,000 less • The IDEA allocation increased by $50,000 • A physical therapist position is reduced to half-time at a $40,000 savings • A student with autism receiving $45,000 in services moves to another state See http://sped.dpi.wi.gov/files/sped/pdf/exception-checklist.pdffor more information on exceptions 3 Pieces: Fund 27

More Related