SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION - PowerPoint Presentation

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SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION - PPT Presentation

July 22 2014 http wwweducationnegovFOSSPEDSPEDPresentation2014722pptx 7162014 1 AGENDA Discuss FundingFunding Options of Special Education Programs Accounting Coding for Special Education Expenditures ID: 646193

education 2014 idea special 2014 education special idea expenditures age sped programs 0000 services school final financial consolidated part grants transportation management

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SPECIAL EDUCATION (SPED) FINANCIAL INFORMATION

July 22, 2014http://www.education.ne.gov/FOS/SPED/SPED_Presentation_2014_7_22.pptx

7/16/2014

1Slide2

AGENDA

Discuss Funding/Funding Options of Special Education ProgramsAccounting (Coding) for Special Education ExpendituresSchool Age Final Financial Preparation & ReviewBelow Age Five Final Financial Report Preparation & Review

Transportation Final Financial Report Preparation & ReviewIDEA GMSQuestions

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2Slide3

SPECIAL EDUCATION FUNDING

Presenter: Greg Prochazka7/16/2014

3Slide4

Funding

Options of Special Education Programs

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4Slide5

SPECIAL EDUCATION ACCOUNTING

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5Slide6

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.)

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6Slide7

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)

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7Slide8

BELOW AGE FIVE & SCHOOL AGE EXPENDITURES

IDEA FEDERAL FUNDED4402 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.

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8Slide9

BELOW AGE FIVE & SCHOOL AGE EXPENDITURES

IDEA 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.

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9Slide10

BELOW AGE FIVE & SCHOOL AGE EXPENDITURES

IDEA 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

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10Slide11

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]

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11Slide12

Other SPECIAL EDUCATION EXPENDITURES IDEA FEDERAL

FUNDED4414 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

)

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12Slide13

Accounting (Coding)

for Special Education Expenditures

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13Slide14

Special Education School Age Final Financial Information

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14Slide15

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

General

Guidelines

Determine Allowable Special Education Reimbursable

xpenditures

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15Slide16

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.

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16Slide17

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.

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17Slide18

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.

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18Slide19

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

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19Slide20

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).

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20Slide21

Special Education – Student FTE Calculation

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21Slide22

Special Education

– Student FTE CalculationCalculation guidance - http://www.education.ne.gov/FOS/SPED/FTE_Guidance.pdfReport 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.

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22Slide23

CDC Consolidated Data Collection

School Age Final Financial Report

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23Slide24