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Special Education Aid From Start to Finish

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Special Education Aid From Start to Finish 03/27/2008 Lori Ames, School Finance Consultant So much information .so little time. Where does it all start? – PowerPoint PPT presentation

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Title: Special Education Aid From Start to Finish


1
Special Education Aid From Start to Finish
  • 03/27/2008
  • Lori Ames, School Finance Consultant

2
  • So much information.so little time.

SO LETS GET STARTED!!!!!!!!!!!!
3
  • Where does it all start?
  • YOUR GENERAL LEDGER
  • You have an expense that needs to be coded and
    accounted for on your general ledger.

4
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.

5
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)

6
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

7
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.)

8
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.

9
Project 315 317
10
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.

11
Project 515 517
12
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.

13
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.

14
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

15
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.

16
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

17
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

18
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.

19
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.

20
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.

21
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

22
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.

23
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.

24
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!

25
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)

26
State Spec Ed Aid Eligibility
  • Eligible Expenses
  • Supplies
  • Only supplies for the special transportation
    vehicle

27
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.

28
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

29
State Spec Ed Aid Eligibility
  • Eligible Expenses
  • Dues Fees
  • Special Transportation - specifically any entry
    fees to activities for special education students
    on field trips

30
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

31
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.

32
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.

33
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.

34
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.

35
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.

36
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.

37
If you paid another entity using grant money, you
need to answer yes to this question!
38
If you paid another entity using grant funds,
then you need to identify the entity and how much
you paid them.
39
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.

40
If someone paid you for an expense that you
coded to project code 011, then you must answer
yes to this question.
41
Identify the deductible receipt amount in the
function the project code 011 expense was
initially charged.
42
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.
43
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.

44
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

45
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

46
You know you have the right amendment report
because it only shows you the account numbers
that have changed.
47
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

48
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.

49
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.

50
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.

51
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

52
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)

53
Aid Calculation Payments
  • Normal aid calculation involves

Gross Aidable Expense
- No Valid License
- Questioned Cost
/- Miscellaneous Adjustments
Net Aidable Cost
54
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)

55
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

56
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.

57
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

58
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

59
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
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