NDE Financial Services Update

1. NDE Financial Services Update NDE Monitoring Meeting August 29, 2013

2. Overview • IDEA – GMS Reimbursement Requests • SPED School Age FFRs • SPED Transportation Final Reports

3. IDEA – GMS Reimbursement Requests • Complete Actual Expenditures YTD column on all requests

5. IDEA – GMS Reimbursement Requests • Complete Actual Expenditures YTD column on all requests • Complete the Current Expenditures Section for all non-final requests

7. IDEA – GMS Reimbursement Requests • Complete Actual Expenditures YTD column on all requests • Complete the Current Expenditures Section for all non-final requests • Amounts should agree to (Overpaid)/Underpaid column

8. IDEA – GMS Reimbursement Requests • Service Provider tab should be completed if Purchased Services (Line 300) claimed

9. IDEA – GMS Reimbursement Requests • Service Provider tab should be completed if Purchased Services (Line 300) claimed • Service Provider tab not needed for billings from other school districts, etc.

11. IDEA – GMS Reimbursement Requests • Service Provider tab should be completed if Purchased Services (Line 300) claimed • Service Provider tab not needed for billings from other school districts, etc. • Separate entries for each provider and each service provided (not necessarily each bill)

13. IDEA – GMS Reimbursement Requests • Service Provider tab should be completed if Purchased Services (Line 300) claimed • Service Provider tab not needed for billings from other school districts, etc. • Separate entries for each provider and each service provided (not necessarily each bill) • Cannot claim more than approved rate

14. IDEA – GMS Reimbursement Requests • Service Provider tab should be completed if Purchased Services (Line 300) claimed • Service Provider tab not needed for billings from other school districts, etc. • Separate entries for each provider and each service provided (not necessarily each bill) • Cannot claim more than approved rate • Invoices should be submitted for Service Providers claimed

15. IDEA – GMS Reimbursement Requests • Claims for construction costs or special equipped vehicles need approval letter from Lilly Blase, NDE ATP

16. IDEA – GMS Reimbursement Requests • Claims for construction costs or special equipped vehicles need approval letter from Lilly Blase, NDE ATP • Non-Public claims should have detailed support for amounts claimed

17. SPED School Age FFRs • IDEA Excess Costs no longer allowed on Line 0910

19. SPED School Age FFRs • IDEA Excess Costs no longer allowed on Line 0910 • Report all School Age costs, including IDEA School Age costs and then deduct IDEA School Age reimbursed amounts on IDEA funding section

21. SPED School Age FFRs • IDEA Excess Costs no longer allowed on Line 0910 • Report all School Age costs, including IDEA School Age costs and then deduct IDEA School Age reimbursed amounts on IDEA funding section • Do not include non-public costs, not reimbursable with State funds

22. SPED School Age FFRs • Flex Funding (Acct Code 1125) claimed should have accounting records submitted to support the amount claimed on the FFR

23. SPED School Age FFRs • Flex Funding (Acct Code 1125) claimed should have accounting records submitted to support the amount claimed on the FFR • Copies of billings/invoices are required for contracted services claimed

24. SPED School Age FFRs • Flex Funding (Acct Code 1125) claimed should have accounting records submitted to support the amount claimed on the FFR • Copies of billings/invoices are required for contracted services claimed • Report contracted services at actual/approved rate only

25. SPED Transportation Final Reports • All vehicles used must be reported on pages 2 & 3

26. SPED Transportation Final Reports • 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

27. SPED Transportation Final Reports • Vehicles taken out of service must have a documented disposal value

28. SPED Transportation Final Reports • Vehicles taken out of service must have a documented disposal value • Bill of sale

29. SPED Transportation Final Reports • Vehicles taken out of service must have a documented disposal value • Bill of sale • Dealer estimate or valuation

30. SPED Transportation Final Reports • Vehicles taken out of service must have a documented disposal value • Bill of sale • Dealer estimate or valuation • Kelly Blue Book, Edmunds, Cars.com, etc.

31. SPED Transportation Final Reports • IDEA funded vehicles

32. SPED Transportation Final Reports • IDEA funded vehicles • Less flexibility

33. SPED Transportation Final Reports • IDEA funded vehicles • Less flexibility • Can only be used for SPED transportation

34. SPED Transportation Final Reports • IDEA funded vehicles • Less flexibility • Can only be used for SPED transportation • Payback is required if IDEA funded vehicle is taken out of SPED service before FMV is less than $5,000

35. SPED Transportation Final Reports • IDEA funded vehicles • Less flexibility • Can only be used for SPED transportation • Cannot be taken out of SPED service before FMV is less than $5,000 without payback required • Cannot claim depreciation expense for State reimbursement (double reimbursed)

36. Contact Information • Shane Rhian 402-471-4313 • Greg Prochazka 402-471-4314 • Lori Adams 402-471-2637 • Ron Theasmeyer 402-471-3570 • Barbara Von Kampen 402-471-4343 • Missy Jochum 402-471-3571

37. Questions?