3 IDEA Entitlement Funding Section 611(school age) and 619 (preschool)To provide students with disabilities aged 3-21, including students who have been suspended or expelled from school, a free appropriate public education, which includes special education and related services, to meet their unique educational needs and to meet other requirements under the act.FAPE must include special education and related services designed to meet a student’s unique needs and prepare him or her for further education, employment, and independent living.
4 PROGRAM OBJECTIVES IDEA 2004 Special Education Section 611, Part B Section 619, PreschoolStudents Students 3-5School Age PreschoolCFDA: CFDA:children with disabilities have available to them a free appropriate education (FAPE)protect rightsassist agencies, districts with the education of students with disabilities (SWDs)assess and ensure effectiveness of efforts to educate children with disabilitiesThe purposes of the Individuals with Disabilities Education Act are to:Ensure that all children with disabilities have available to them a free appropriate public education which emphasizes special education and related services designed to meet their unique needs;Ensure that the rights of children with disabilities and their parents or guardians are protected;Assist States, localities, educational service agencies and Federal agencies to provide for the education of all children with disabilities; andAssess and ensure the effectiveness of efforts to educational children with disabilities.
5 LOGISTICS – Flow Through October – Public School Enrollment Count and Low SES Count completedPrevious May – Private School Enrollment Count RequestedMarch/April – Allocations received from OSEPMarch 31 - Out-of-state DHHR student count completedMarch/April - State and federal allocations releasedInstructions for completion of on-line plan and funding amounts for the upcoming year are distributed to LEAs
6 LOGISTICS – Flow Through April-LEAs complete District Self-Assessment as part of needs assessment for strategic plans/LEA applicationApril/May – LEA Budget Completed include LEA state/local expenditures for MOEMay 1 – Online plan rolls over to next fiscal yearJune 1-- LEA online plans due to OSP for review.June-July - Submitted applications are reviewed & upon approval grants are issued.NOTE: SEA receives federal awards in July and October. LEA may obligate up to 25% of total award prior to October 1.
7 LEA Entitlement - “Flow Through” Entitlement Amount = Base + Population + PovertyBase Allocation (students with disabilities 1998/1996)Population/Poverty Amount = Entitlement – BasePopulation Amount = 85% [Entitlement – Base](allocated to LEAs based on most recent public and private school enrollment – all students )Poverty Amount =15% [Entitlement – Base](allocated to LEAs based on most recent count of “low SES” students eligible for free/reduced lunch)
10 USE OF FUNDS Allowable Cost RTI and Coordinated Early Intervening ServicesHigh cost fundExcess CostMaintenance of EffortPrivate Schools
11 IDEA Part B and OMB Circular A-87 OSEP Clarifications Allowable CostsIDEA Part B andOMB Circular A-87
12 U.S. Dept. of Ed Requirements EDGAR – Education Department General Administrative RegulationsGives authority to OMB circularsGeneral Education Provisions Act - GEPAOffice of Management and Budget (OMB)OMB Circular A-133 – Single AuditCompliance Supplement Part 4OMB Circular A-87
13 Allowable Cost § 300.202 Use of amounts. Must be expended in accordance with the applicable provisions of this part.Must be used only to pay the excess costs of providing special education and related services to children with disabilities.Must be used to supplement State, local, and other Federal funds and not to supplant those funds.
14 IDEA Permissive Use of Funds §(1) Services and aids that also benefitnondisabled children.(2) Coordinated Early intervening servicesHigh cost special education/ related services.(b) Administrative case management.Purchase appropriate technology for recordkeeping, data collection, and related case management activities
15 Basic Guidelines of Cost Principles All costs must be:NecessaryReasonableAllocable
16 Helpful Questions to Ask to Determine if a Cost is Allowable Is the proposed cost consistent with federal cost principles?Is the proposed cost allowable under the relevant program?Is the proposed cost consistent with an approved program plan and budget?Is the proposed cost consistent with program specific fiscal rules?Is the proposed cost consistent with EDGAR?
17 OMB Circular A-87 Allowable Costs Establishes principles and standards for determining allowable costsYou have to read A-87 in conjunction with the IDEA to understand how it appliesTo the degree there is any conflict, IDEA requirements take precedence
18 Do I need to spend these funds to meet the purposes and needs of the program? Costs must be necessary and reasonable for proper and efficient performanceCosts are necessary and reasonable if, in nature and amount, they do not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost
19 Basic Guidelines: Reasonable Practical aspects of “reasonable”Is the expense targeted to a valid programmatic or administrative consideration?Do I have the capacity to use what I am purchasing?Did I pay a fair rate? Can I prove it?Would I be comfortable defending this purchase?
20 Basic Guidelines: Allocable Practical aspects of “allocable”Can I prove the program benefited?Can I prove other programs are not benefiting?Ensuring only authorized useIncidental benefit
21 Basic Guidelines: Allocable Can only charge in proportion to the value received by the programExample: LEA purchases a computer to use 50% in federal program and 50% in a state programCan only charge half of the cost to the federal program
22 OMB Circular A-87 Allowable Costs Appendix B of A-87 lists 43 selected items of cost – examplesAlcoholic beverages are unallowableConference/meeting costs are allowable if primary purpose is dissemination of technical information (meals, transportation, rental of facilities, speakers’ fees, etc.) but see Appendix B, item 14 regarding Entertainment CostsCosts of professional organizations and subscriptions are allowableMemberships in civic, community or social organizations are allowable with the approval of the Federal awarding agencyCosts of membership in organizations whose primary purpose is lobbying are unallowable
23 Selected Items of Cost (examples) Advertising & Public Relations CostsGenerally not allowable, except as specified inOMB Circular A-87, Attachment BEntertainmentAmusement, field trip or social activities (tickets to shows or sporting events, meals, lodging, etc.) are generally not allowable
24 Selected Items of Cost (examples) Salaries and WagesAllowable if proper time distribution recordsTravel CostsTransportation, lodging, subsistence, and related items, when traveling on business are allowable with certain restrictionsTrainingTraining for employee development is allowable; for IDEA, professional development for special education personnel or for general education teachers regarding how to teach students with disabilities
25 NCRTI/OSEP Clarification IDEA Part B specific examples of use of funds:FAPESpecial education teachers and administratorsRelated services providersMaterials and supplies for students with disabilitiesProfessional development for special education personnel or to assist general education personnel in teaching special education students
26 NCRTI/OSEP Clarification Specialized equipment or devices to assist children with disabilitiesTwo exceptions:Title I/IDEA schoolwide programsCoordinated early intervening services for students without disabilities needing academic or behavioral support to succeed in general education
27 Coordinated Early Intervening Services Purpose from Congressional Committee Report:…and early intervening services to reduce the need to label children as disabled in order to address the learning and behavioral needs of such childrenU.S. Department of EducationOffice of SpecialEducation ProgramsBuilding the Legacy 2004
28 CEISWith an approved plan, the LEA may (or in some cases is required to) use up to 15% of IDEA funds for:Professional developmentProviding educational and behavioral evaluations, services, and supports, including scientifically-based literacy instructionProviding educational and behavioral evaluations, services, and supports including scientifically based literacy instructionU.S. Department of EducationOffice of SpecialEducation ProgramsBuilding the Legacy 2004
29 Core Instruction A Conceptual Framework for RTI High NeedIncreasingly Intensive Instructional InterventionsLevel of need for student to be successful in core instructionServices for Students with IEPsCore InstructionWe have reviewed the components of RTI used in this presentation. Now let’s look at a visual representation that illustrates a possible RTI framework and focuses on the services provided to students. This illustration is a triangle. The base of the triangle, which is red, comprises the largest section and is labeled “core instruction.” The top section is blue and is labeled “increasingly intensive instructional interventions.” Within the larger triangle, there is a narrow green triangle that runs from the base of the triangle to the tip and is labeled “Services for Students with IEPs.” The arrow to the right of the triangle illustrates the increasing level of student need and intervention.In this conceptual framework for RTI, the large triangle represents a continuum of services that a student may receive. It is important to note that this framework illustrates the type of instruction and interventions that are provided. One student could receive instruction and interventions in both levels. All students must have access to core instruction, denoted in red at the base of the triangle. As previously noted, core instruction includes whole-group and small-group instruction (such as reading groups). Most students require little more than high-quality core instruction to be academically successful; however, a small number of students will require more supports.As we move up the triangle, two events are occurring:First, the interventions are becoming increasingly intensive.Second, as the interventions become increasingly intensive, there is a corresponding decrease in the number of students who need to be served.In the top of the triangle, denoted in blue, are various interventions that are provided to a subset of students who are identified as needing additional supports in order to meet State academic achievement standards. These interventions may vary in intensity, meaning that they may vary in terms of the teacher-student ratio, length of session, frequency, and duration of the intervention. Children with disabilities may receive services in all areas of the triangle as evidenced by the narrow green triangle. LEP students may also receive services in all areas of the triangle.Low NeedStudents may receive services in all areas of the pyramid at any one point in time
30 RTI and CEIS CEIS (and IDEA) funds may not be used for Tier 1 CEIS (and IDEA) funds may not be used for universal screeningCEIS funds may be used for Tier 2 and Tier 3, but special education students should not be includedCEIS may be used for RTI training
31 CEIS and Supplement Not Supplant CEIS funds may be used to supplement but not to supplant services provided with funds available under the ESEA (e.g. after school tutoring, school improvement activities)Violations include:Funding services otherwise required by state, federal or local lawFunding services paid in prior year, e.g. previously paid by Title IThis may be rebutted if the services would not have been funded from other sources if CEIS were not available
32 Progress MonitoringProgress monitoring is a scientifically based practice that is used to assess students’ academic performance and evaluate the effectiveness of instruction and instructional interventions.Generally, Title I, Title III, and CEIS funds may be used to fund progress monitoring (but not universal screening) if the progress monitoring is used to determine the response to an intervention that is supportable with Title I, Title III, or CEIS funds.As defined for this presentation, progress monitoring is the fourth component of RTI and is used to make instructional decisions based on a student’s response to research-based interventions. Progress monitoring is a critical component of RTI because it allows a comparison between a student’s performance and his or her learning goals. Progress is measured by comparing expected and actual rates of learning. Progress monitoring occurs frequently during the course of an intervention to determine if the student is responding to the intervention.Progress monitoring is an allowable use of Title I, Title III and CEIS funds when it is used to determine the response to an intervention that is supportable with these funds.
33 RTI and IDEA Funding (not CEIS) A special education teacher fully funded by IDEA (non-CEIS) funds who is providing special education to students with disabilities may include one or more “at-risk” students in this group.E.g. – if a replacement reading program, such as Wilson, is being taught to special education students in a pull-out period, Tier 3 RTI students could participate for a limited period of time, provided this arrangement does not exceed the Policy 2419 per period caseload and does not displace any special education student from IEP services
34 RTI and IDEA Funding (not CEIS) The special education teacher or related services personnel fully-funded by IDEA cannot be scheduled to provide special education services part of the day and other duties (e.g., interventions for students without disabilities) during another part of the day.IDEA funds may not be used for universal screening (conducted for all students) for RTI
36 Division of Instructional & Student Services High Cost FundFor the purpose of assisting districts in addressing the needs of high need students with disabilities, each State has the option to reserve for each fiscal year 10% of the amount it reserves for State-level activities.Each State must:develop and make available a high cost planconsult with districtsdevelop a funding mechanism and schedule for fund distributionWV includes state high acuity funds in this planAnother option that has been provided to States is the opportunity to use a maximum amount of its discretionary monies to establish a fund to support counties with “high need students”.In accordance with this requirement, States choosing to exercise this optionmust develop a plan, that includes a definition of a high need student based upon input from LEAsand develop a funding mechanismand schedule of distribution.,WV has developed such a plan, has disseminated it across the state and the memo and corresponding application are on the OSE websiteDivision of Instructional & Student Services
37 High Cost Fund Stakeholder involvement Definition: Individual application for an eligible SWD who:is 3-21 years of agehas a current IEPlives within the LEA requesting funds or receives special education and related services within the LEAcost is equal to or greater than $45,000 per year
39 Excess CostThe excess cost requirement prevents an LEA from using funds provided under Part B of the Act to pay for all of the costs directly attributable to the education of a child with a disability, subject to paragraph (b)(1)(ii) of this section.Excess costs are those costs for the education of an elementary school or secondary school student with a disability that are in excess of the average annual per student expenditure in an LEA during the preceding school year for an elementary or secondary student.
40 Excess Cost – Elementary vs. Secondary Section 602(8) of the Act and § require the LEA to compute the minimum average amount separately for children with disabilities in its elementary schools and for children with disabilities in secondary schools. The formula for these calculations are provided in 34 CFR, Appendix A to Part 300.The form and calculations to meet this requirement are in Section VIII of the LEAs on-line strategic plan.
41 Excess Cost – Elementary vs. Secondary Data on the form is primarily self-filling and calculating and is pulled from the LEA’s general ledger information stored in WVEIS. To calculate the amounts required for elementary vs. secondary, as required by law, total expenditures for the provision of special education services are pro-rated and entered in the form from a table that was developed in conjunction with the Office of Technology and the Office of School Finance.
42 Excess Cost – Elementary vs. Secondary This table was established based upon the following premises:Sums the salary expense of teachers by location within the general ledger.Pre-kindergarten through grade six was defined as elementaryGrades seven through 12 were defined as secondary.Using the above definitions to segregate total salary expense, a prorated percentage to total expenses was assigned to each elementary and secondary.The total expense pulled from WVEIS in each of the fund categories was then multiplied by the resulting factor which provides the amounts to be used in each of the calculations for elementary or secondary results.The child counts used in the calculations were divided based on the assumption of ages 3-12 as elementary and as secondary.
44 IDEA’s MOE Requirements SEA – IDEA prohibits a state from reducing state financial support for special education below the amount of that support for the preceding fiscal year. (34 CFR § )LEAs – IDEA requires that LEAs must budget the same amount of local funding for special education as it expended in the previous fiscal year. (34 CFR § )
45 MOE – Two Comparisons Eligibility Compliance Determining whether an LEA is “eligible” to receive the IDEA Part B FundsBudget to Actual Expenditure ComparisonEstimate based on most recent year reviewed in June 1 submissionReviewed and revised after year is closedComplianceDetermine if the LEA met the requirements of IDEA’s maintenance of effortActual to Actual Expenditure Comparison
46 SO IMPORTANT TO UNDERSTAND This is the eligibility test based on expenditures pulled from the WVEIS financial management system from the most recent year compared to the LEA-provided budget amount.COMPLIANCE is met through actual to actual expenditure comparison. If compliance is not met, the LEA must pay back the difference in non-federal funds.REPAYMENT
47 Part B LEA MOE Requirement: Supplement/Not Supplant Funds under Part B must be used to supplement State, local and other Federal funds and not to supplant them See 34 CFR § (a)(3) If an LEA maintains its fiscal effort, it will only be using Part B funds to supplement local, or State and local, funds, and not to supplant them IDEA does not require a “particular cost” test – This is contrary to Title I and confusing to many WV LEAs4747
48 Four Tests to Meet MOEAn LEA needs to only meet ONE of the following comparison tests:Local & State expenditures in total for SWDLocal Only expenditures for SWDThe per student capita amount of Local & State expenditures for SWDThe per student capita amount of Local Only expenditures for SWDLEAs can meet this eligibility requirement by passing one of four tests of funding.Test #1 is a comparison of State and Local actual expenditures from last year compared to what is budgeted for state and local expenditures this year.Test #2 is a comparison of the amount that was transferred from Fund 10 to Fund 27 last year compared to what is budgeted as a transfer this year.Test #3 is a comparison of state and local costs broken out per pupil, based on last year’s Child Count, compared to that same test using this year’s budgeted amounts.Test #4 is a comparison of the Fund 10 transfer costs broken out per pupil, based on last year’s Child Count, compared to that same test using this year’s budgeted amounts.The LEA only needs to meet one of the four tests to have made eligibility. The LEA could fail tests 1, 3, or 4, but if the LEA meets test 2, then MOE eligibility and eventually compliance, have been met.
49 Medicaid and MOE§ (g)(2) Methods of ensuring services If a public agency spends reimbursements from Federal funds (e.g., Medicaid) for services under this part, those funds will not be considered ‘‘State or local’’ funds for purposes of the maintenance of effort provisions Medicaid revenues and expenditures must be specifically coded in WVEIS accounting
50 Other Post Employment Benefits – OPEB Beginning with FY10, LEAs are required to account for future post employment benefits for employeesExpenditures are recorded; should be attributed to 2xxxx as applicableWhen OPEB expenditures are recorded, they are pulled when WVDE calculates MOEProcedures for recording expenditures must be consistent year to year to avoid complications with MOE calculation
52 Private SchoolsThe LEA is responsible for child find and services to children with disabilities enrolled by their parents in private schools within the school districtAmount to be expended by the LEA for the provision of those services shall be equal to a proportionate amount of Federal funds made available under this part.In calculating the proportionate amount, the LEA shall consult with the private schools and conduct a thorough and complete child find process.
53 Preschools And what about “parentally placed” preschoolers? Children aged 3-5 are considered to be parentally-placed private school children with disabilities enrolled by their parents in private, including religious, elementary schools, if they are enrolled in a private school that meets the definition of elementary school in 34 CFR §300.1334 CFR § (a)(2)(ii)
54 ConsultationTo ensure timely and meaningful consultation, an LEA (or SEA) must consult with private school representatives and representatives of parents of parentally-placed private school children with disabilities during the design and development of special education and related services . . .34 CFR §
55 Consultation What must the consultation process involve? Child find processDetermining the proportionate share of IDEA funds availableDetermining the consultation process to be usedHow, where, and by whom services will be providedDisagreement process for LEA
56 Child Find Requirements If private schools are located within the district, conduct child find for children in private schools.Records must be maintained on:1) the number of children evaluated;2) the number found eligible as part of child find, and3) the number of children served.
57 Expenditures Number of eligible children with disabilities $152,500 320In public schools300In private schools+ 20320$ a studentFederal Part B Flow-Through $$LEA receivesx 20 students$152,500$9, for proportionate share
58 Expenditures/ Proportionate Share State and local funds may supplement but not supplant federal funds for this population34 CFR § (d)Cost of child find may not be considered in proportionate share obligation34 CFR § (d)Amount is calculated within the Five-Year Online Strategic Plan when district enters child count numbersBudget and services are included in plan; funds coded in WVEIS under program/function code 51510
59 Use of Carry-Over Funds If the LEA has not spent all the funds within the initial year of the grant award, it must obligate those funds for special education and related services for students parentally placed in private school during the one-year carry-over periodIf all requirements are met, and funds remain at the end of the carry-over period, the LEA may request approval to transfer the funds to other allowable expenditures under IDEA
60 Budget Revision Request for Private School Expiring Funds Includes: A list of private schools within the district;A brief description of the child find process,The district’s count on December 1, 2008 and December 1, 2009 of: 1) private school students evaluated, 2) students found eligible and 3) students receiving services through a Services Plan;Copies of the completed and signed Documentation of Consultation forms for the andDocumentation of attempts to consult with private schools that have not signed the affirmation, if any;A brief explanation of reasons why the funds could not be expended; andBudget revision request forms and journal entry
61 Questions OSP Fiscal Resources Web Page Sandra McQuain, Ed. D.Office of Special Programs(304)Janice HayOffice of Internal Operations(304) , ext
62 Significant Disproportionality and CEIS Special Education Directors’ MeetingSeptember 2010 and April 2011Dr. Lanai JenningsCoordinator, Office of Special Programs
63 What is Significant Disproportionality States must annually collect and examine data to determine if Significant Disproportionality is occurring based on race or ethnicity.Authority: Section 618(d) of the IDEA and the implementing regulations in 34 CFR §
64 What is Significant Disproportionality Data analyses by race/ethnicity must include the following:identification of children as children with disabilities;identification of children as children with a particular disability;placement of children with disabilities in particular educational settings; andthe incidence, duration, and type of disciplinary actions, including suspensions and expulsions.
65 What is Significant Disproportionality Statistical results stand aloneA review to determine whether the significant disproportionality is the result of inappropriate identification is not applicableSEA must require any LEA identified as having significant disproportionality in any of the four above-mentioned analysis categories to reserve the maximum amount of funds for comprehensive Coordinated Early Intervening Services (CEIS).15% of IDEA funds
66 Defining “Significant Disproportionality” States have the authority to define for LEAsState determines criteriafor what level of disproportionality is significant
67 How does WV define Significant Disproportionality Cell size = 20Relative Risk Ratios (RRR) must be greater than or equal to 3.0Placement and identification are examinedDiscipline: type, duration, and incidenceConsecutive year provisionRevised proceduresdefined inDirector’s Memoissued on 12/11/2009
68 Additional OSP Business Rules No rounding occurs for the resultant RRR.a RRR of does not trigger consequences for the districtWhen fewer than 20 students in a single minority group are identified as having a disability, placement in an LRE, or assigned OSS, ISS, or total removals, the RRR is not required to be calculatedHowever, OSP may choose to do so to report to districts for tracking purposes.
69 Significant Disproportionality is not SPP/APR Indicators 4B, 9, or 10
70 Side-by-Side Comparison Significant DisproportionalityIndicator 4BRelative Risk Ratio calculation is used for ISS, OSS, and total removals and must equal or exceed 3.0Relative difference calculation addresses long term OSS onlySignificant disproportionality triggered by just a numerical examination of dataMore than just an examination of numerical information is necessary.Use monitoring data, review of policies, procedures, and practices etc. to determine if significant discrepancy results from inappropriate identificationTwo consecutive years of data are consideredOne year of data is considered15% set aside is requiredFiscal set aside is not required
71 Side-by-Side Comparison Significant DisproportionalityIndicators 9 and 10Data source and RRR calculation is the same for Indicators 9 and 10However, RRR Criterion is higher = 3.0RRR Criterion = 2.0Includes an additional test of statistical significance criterionSignificant disproportionality triggered by just a numerical examination of dataMore than just an examination of numerical information is necessaryUse monitoring data, review of policies, procedures, and practices etc. to determine if significant discrepancy results from inappropriate identificationTwo consecutive years of data are consideredOne year of data is considered15% set aside is requiredFiscal set aside is not requiredConsiders only disproportionality of minority categoriesRRR of 3.0 or higher are not considered for white subgroupWhite subgroup is includedAnalysis based on just overidentificationAll SWDs and six categories are includedAnalysis includes both over- and under-identification of the
72 Has Significant Disproportionality been identified in your district? OSPSignificant DisproportionalityandCEIS Resources
73 What happens when significant disproportionality is identified?
74 For Determinations of Significant Disproportionality States must:Require LEAs touse 15% of Part B fundsfor CoordinatedEarly Intervening Services(CEIS)…particularly, but not exclusively, for children in those groups significantly over identified.
75 For Determinations of Significant Disproportionality LEA must:Publicly reporton the revision ofpolicies,practices,and procedures
76 What are Coordinated Early Intervening Services (CEIS)?
77 CEISServices provided through IDEA funding for at-risk students who do not receive special education servicesK-12 onlyDirect academic or behavioral interventionsProfessional development
78 Mandatory or Voluntary CEIS Mandatory Use of CEIS: LEA is identified with Significant Disproportionality by race/ethnicity in LRE, identification or disciplineLEA must reserve the maximum amount (i.e., 15% IDEA funds)Funds are used to address the Significant DisproportionalityNo option to reallocate fundsVoluntary Use of CEIS: LEA opts to set aside IDEA funds for the provision of services to students without disabilities (SWODs)LEA may use up to the maximum amountFunds address district determined needLEA may also reallocate any unspent funds while funds are available for obligation
79 How does a district set aside CEIS funds? CEIS funds must be specified in a district’s special education plan and proposed budget.Go to: Compliances/ LEA Special Education / LEA Early Intervening
80 Coordinated Early Intervening Services Narrative Need for programEntrance criteriaDescription of services and targeted grades, subjects, etc.Method of monitoring progressExit criteriaHow funds will be spent
81 Related Areas on Plan 1) LEA Allocation Screen CEIS set aside should be updated2) CEIS portion of budget should reflect services to students without disabilities and be aligned with CEIS narrative5 digit program function code should begin with 13) When applicable, professional development plan and goals / objectives / actions should also align.
82 Reporting Requirements CEIS is a new 618 reportTwo required reporting mechanisms:LEA ApplicationCEIS program descriptionTotal number of students who received CEIS during the school yearTotal number of students who received CEIS in prior school years and who later qualified for special education and/or related servicesWVEISweb Intervention ScreensIdentifies students by WVEIS numberSpecify only students who received CEIS during the prior school year
83 Special Education Plan Report Required at the time of LEA application submission
84 WVEISweb trackingRequired by June 15 each school year after CEIS are providedClick Yes here(Default setting is No)
85 Why is Significant Disproportionality Important? Minority studentsMore likely to be assigned to segregated classrooms or placementsMore likely to be assigned long term suspensionsHave limited access to inclusive and general educational environmentsExperience higher dropout rates and low academic performanceOften exposed to substandard and less rigorous curriculaMay be missclassified or inappropriately labeled
86 Why is Significant Disproportionality Important? Minority studentsMay receive services that do not meet their needs; andAre less likely than their white counterparts to return to general education classrooms.
87 Why is Significant Disproportionality Important? Minority studentsAre more likely to become dropouts or receive a certificate of attendance and/or experienceHigh unemployment ratesLack of preparation for the workforceDifficulty in gaining access to postsecondary education
88 Other factors that may contribute to Significant Disproportionality: LanguageIntrinsic deficitsChild poverty & associatedrisk factorsAssumptions about intelligenceWait-to-fail modelResearch to practice gap
89 Federal Program Requirements Office of Special ProgramsApril 13, 2011
90 AGENDA Federal Grants Management Federal Programs Compliance OMB Circulars and EDGARAuditsTime and EffortObligation and LiquidationInventory Management
91 FEDERAL PROGRAMS COMPLIANCE Common federal grants management rules apply to all federal education fundsGEPA (General Education Provisions Act)EDGAR (Education Department General Administrative Regulations)OMB Circulars (Primarily A-133 and A-87)Specific program (e.g. IDEA) rules applyDistrict and state financial procedures applyPolicy 8200-PurchasingCapital Assets Manual (inventory)Chart of Accounts (budget codes)Federal and state monitoring may review compliance with all of the aboveSpecial attention paid to procedures used when ARRA funds are involved
92 Education Department General Administrative Regulations (EDGAR) Contains specific rules governing systems:Financial Management§ 80.20§ 74.21Procurement§ 80.36§Inventory§ 80.32§ 74.34Gives authority to OMB circulars
93 OMB Circular A-133 What is it? Who uses it? Why is it important? Auditors use it to determine which programs they auditWhat - Audits of States, Local Governments, and Non-Profit OrganizationsWho – auditorsWhy – Stipulates an auditee’s responsibilities and what federal programs are audited. Not all programs are audited.
94 Single Audit Act and A-133 Requires annual audit Type A programs ($500,000)At-risk Type B programs ($100,000)Completed audit reports to Federal Audit Clearinghouse which distributes to Federal agenciesAgencies have 6 months from issue date of report to resolve audit findings
95 What do auditors look at? Depends on the programThis is covered in the A-133 compliance supplementMatrix of Compliance Requirements
96 Types of Compliance Requirements CFDATypes of Compliance RequirementsA.Activities Allowed or UnallowedB.Allowable Costs/Cost PrinciplesC.Cash ManagementD.Davis-BaconActE.EligibilityF.EquipmentandReal PropertyManagementG.Matching, Level of Effort, EarmarkingH.Period of Availability of Federal FundsI.ProcurementSuspensionDebarmentJ.Program IncomeK.Real Property Acquisition/Relocation AssistanceL.ReportingM.Subrecipient MonitoringN.Special TestsAnd Provisions66 – Environmental Protection Agency (EPA)66.458Y66.46881 – Department of Energy (DOE)81.04284 – Department of Education (ED)84.00284.01084.011GL84.04184.04884.12684.18184.18684.282This is what the auditors use to formulate their audit plan. Their audit plan are the steps they will perform to conduct their audit. They are not program experts so they have to use this supplement in order to conduct audits of federal programs.
97 OMB A-133 Compliance Requirements IDEA-Related RequirementsActivities Allowed or UnallowedAllowable Costs/Cost PrinciplesCash ManagementDavis-Bacon Act (Not Applicable)Eligibility (Not Applicable)Equipment and Real Property ManagementMatching, Level of Effort, EarmarkingPeriod of Availability of Federal FundsProcurement and Suspension and DebarmentProgram Income (Not Applicable)Real Property Acquisition/Relocation Assistance (Not Applicable)ReportingSubrecipient MonitoringSpecial Tests and ProvisionsActivities Allowed or Unallowed - Most of guidance will come from Circular A-87 and IDEA regulations. Also may be limited by purpose stated on grant agreement (grants issued to district by WVDE for substitutes, professional development, etc.)Allowable Costs/Cost Principles - Includes time and effort record.Cash Management –Cash Management Improvement Act of 1990– will hear referred to as the three-day rule. Provides for the efficient transfer of federal financial assistance between the federal government and the states and establishes procedures to minimize the time elapsing between the transfer of funds from the one entity to another. US Treasury to State – State to District – District to Vendor. Requires remittance of interest earned in excess of $100 per year, and must be remitted on a quarterly basis.Davis-Bacon Act – Deals with prevailing wage rates to laborers and mechanics-generally not applicable to IDEA CFDA’sEligibility – Specifies the criteria for determining whether subrecipients can participate – generally not applicable to IDEA CFDA’sEquipment and Real Property Management – Must use, manage, and dispose of equipment acquired under a Federal grant in accordance with State laws and procedures and applicable federal regulations.Matching, Level of Effort, Earmarking – includes maintenance of effort, high cost fund, CEIS fundsPeriod of Availability of Federal FundsProcurement and Suspension and Debarment-All purchases with federal funds must follow established policies and procedures which must include any clauses required by governing federal regulations. Further, non-federal entitles are prohibited from contracting with or making subawards to parties that are suspended or debarred.Program Income – not applicableReal Property Acquisition – not applicableReporting – applies to financial and child count reportingSubrecipient Monitoring – State responsible for monitoring the district’s use of awards through reporting, site visits, regular contact, or other means to provide reasonable assurance that the district administers the award in compliance with laws and regulations.Special Tests/Provisions – Participation of Private School Children, Charter Schools, School wide Programs9797
98 Federal Grants Management and Compliance Considerations Time and EffortTimely Obligation and Liquidation/Cash ManagementInventory ManagementBudget Transfers
99 TIME AND EFFORT (A Common Audit Finding) Largest expenditure category in special education budgets : PersonnelAudit Standard: Must be able to document amount of time under each grantPolicies/procedures to determine percentages of time devoted to individual Federal programs and awardsTime and effort certification or personnel activity report (PAR)
100 Time and EffortIf federal funds are used for salaries “time distribution records” must be keptMust demonstrate that employees paid with federal funds actually worked on the specific federal programType of documentation depends on the number of “cost objectives” the employee worked onThese cost objectives must be connected to the employee’s salary source
101 Time and Effort If an employee works on a single cost objective: What is a cost objective?A specific grant award, or other category of costs, that requires the grantee to track specific cost informationIf an employee works on a single cost objective:Semi-Annual CertificationSigned by employee and supervisor every six monthsExample: “I hereby certify that for the period January 1, 2011 through June 30, 2011 one-hundred percent (100%) of my time and effort was spent on IDEA, Part B Administration.”
102 Time and EffortIf an employee works on multiple cost objectives then a Personnel Activity Report (PAR) must be maintained:After-the-fact-recordCompleted at least monthlyMust include total activity for which the employee is compensatedSigned and dated by employee (supervisor may also sign)
103 Time and EffortQuarterly comparisons of actual costs to budgeted distributionsIf a variance of 10% or greater existsAdjust expenditures to reflect costs of the actual time reported.In order to minimize future differences, adjust estimated distributions for future payrolls to activity performed in the previous quarter. This should help minimize the difference in actual wages paid to time recorded.If difference is less than 10%, may make adjustment annually.Employees salaries and wages may be assigned to federal grants initially based on budgets or other estimated distribution percentages and should produce reasonable approximations of the actual employee time distributions that are subsequently reported. When estimates are used, districts must compare actual costs based on monthly time and effort reported to the estimates used for coding payroll expenditures. This much occur at least quarterly.If the comparison shows that the difference of the time reported and actual payroll expenditures is greater than 10 percent, then the district must do two (2) things.First, the county must adjust the accounting records/expenditures to reflect costs of the actual time reported.Second, in order to minimize future differences, the estimated distributions used to charge payroll for the following quarter must be changed to reflect the reported actual distributions of the previous quarter.
104 OBLIGATION AND LIQUIDATION Definitions Obligation – EDGAR §76.707Liquidation-The issuance of payment for an obligation.If the obligation is for--The obligation is made--(a) Acquisition of real or personal propertyOn the date on which a binding written commitment to acquire the property.(b) Personal services by an employeeWhen the services are performed.(c) Personal services by a contractor who is not an employeeOn the date on which a binding written commitment is made to obtain the services.(d) Performance of work other than personal servicesOn the date on which a binding written commitment is made to obtain the work.(e) Public utility servicesWhen the services are received.(f) TravelWhen the travel is taken.(g) Rental of real or personal propertyWhen the property is used.
105 Obligation and Liquidation Cash Management Improvement ActLEAs must draw down cash from grant awards to pay expenses only as they are incurred. Interest earned on federal cash draws held in excess of three days require the remission to the SEA of interest earned on that excess.Exhaust FY 11 funding before using FY 12 funding.Check balances of FY 10 funding – Ending obligation date is September 30, 2011 and ending liquidation date is December 31, 2011.
106 Obligation and Liquidation-Timelines Availability of IDEA FundsFY 10 (IDEA regular and ARRA)Obligation periodJuly 1, 2009 – September 30, 2011Ending liquidation dateDecember 31, 2011FY 11July 1, 2010 – September 30, 2011December 31, 2012FY 12July 1, 2011 – September 30, 2013December 31, 2013
107 Obligation and Liquidation-Use of Budget Revision Process When are budget revisions required?What is the process?WVDE forms andGNL 520 (please print entry with object text description)Who do you contact?OSP Budget Revisions Memo – February 2010(Copy of memo recently ed to the Special Education Director’s ListServ on 2/18/2011).Be sure to monitor budget and expenditures and submit a request for a revision, if required, in order to make changes and have time to obligate funds before end of obligation period. Will distribute memo/policy and discuss later if time allows.
108 Project Financial Reports Good tool to assist in monitoring budget/expenditures Select countySelect project02 – state special education43 – IDEA fundsSelect fiscal yearMay select specific monthsA good source available to Director’s to review financial records. Contains budget for the IDEA grants as well as expenditures.
111 INVENTORY MANAGEMENT EDGAR §80.32(c)-(e) EquipmentFederal definition of Equipment (OMB Circular A-122)Tangible personal propertyUseful life of more than one yearAcquisition cost of $5,000 or moreFor purposes of maintaining IDEA InventoryAs above, exceptUseful life of more than one year, regardless of acquisition costExample: PDAs, Computers, Cell phones, Copiers, Projectors, Digital Cameras, Etc.See also WVDE Capital Assets Manual
112 Inventory Management - Equipment Must have adequate controls in place to account for:Location of equipmentCustody of equipmentSecurity of equipmentLEA should have procedures in place and documentation to track and account for the location and assignment of equipment at all timesA tracking system must be implemented for requesting and signing out equipment to be used off-site
113 Inventory Management-Equipment Must protect against unauthorized useMay use for other projects as long as use is incidental and does not interfere with authorized useWhen property is no longer needed, must follow disposition rulesTransfer to another federal programOver $5,000 – Keep or sell, but must pay a share based on the percentage of federal ED participation at initial acquisitionUnder $5,000 – May keep, sell, or dispose of it with no obligation to EDWhen property is lost, damaged or stolenFollow procedures in the WVDE Procedures Manual Capital Asset System (Send copy of documentation to SEA)
114 Monitoring and Compliance Section 618 DeterminationsFiscal management a monitoring focus of OSEP for states and districtsTimely and accurate submission of data and LEA applicationTimely liquidationTime and effort documentationAudit findings
115 Report On The ARRA Grant Funds Report FTE jobs funded with ARRA IDEA fundsReport project status (activities)Report quarterly on the expenditure of ARRA IDEA fundsEnter in Five Year Online Strategic Plan –ARRA Reporting by end of each quarterReport vendors receiving payments $25,000 and over, including name, product description
116 Where to Find Federal Education Grants Management Requirements Office of Management & Budget (OMB) Circulars : A -87; ACircular A-133 Compliance Supplement (2009):
117 Where to Find Federal Education Grants Management Requirements Program Rules:StatutesRegulationsGuidanceGeneral Education Provisions Act (GEPA):Education Department General Administrative Regulations (EDGAR):
123 State PlanEach state determines its State Plan within the general guidelines of the federal CMS.
124 Medicaid and Education Timeline 198919902000Medicaid State Plan AmendedIDEAU.S. CongressWV Code bThe Medicare Catastrophic Coverage Act changed the section of the Soc. Sec. Act to provide that Medicaid would pay for services provided by the education system to children with IEPs.Each county school district was enrolled by WV Medicaid as a group provider and individual treatment providers for Audiology, Speech, PT, OT, Private Duty Nursing, and Psychology were enrolled if they met Medicaid qualifications.Each county school district was given a second group provider for a group of services that are “cost-based” for treatment planning, care coordination, personal care aide, and transportation (aide and vehicle).…for children with IEPsAddedIEPs, Care Coor, Sp. Trans. Personal AidesOnly Therapies
125 WV Code b(a) The state board shall become a Medicaid provider and seek out Medicaid eligible students for the purpose of providing Medicaid and related services to students eligible under the Medicaid program and to maximize federal reimbursement for all services available under the Omnibus Budget Reconciliation Act of one thousand nine hundred eighty-nine, as it relates to Medicaid expansion…
126 IDEAA noneducational public agency described in paragraph (b)(1)(i) of this section may not disqualify an eligible service for Medicaid reimbursement because that service is provided in a school context…Reinforced that Medicaid would reimburse covered services provided by the school.
127 IDEAA public agency may use the Medicaid or other public benefits or insurance programs in which a child participates to provide or pay for services required under this part, as permitted under the public benefits or insurance program…
128 IDEAIf a public agency spends reimbursements from Federal funds (e.g., Medicaid) for services under this part, those funds will not be considered "State or local" funds for purposes of the maintenance of effort provisions in Sec. Sec and
129 IDEAReduction of Other Benefits.--Nothing in this part shall be construed to permit the State to reduce medical or other assistance available or to alter eligibility under title V of the Social Security Act… or title XIX of the Social Security Act (relating to Medicaid for infants or toddlers with disabilities) within the State.
130 Therapy Provider # 0 00XXXXXXXX 19902000Each School District – 1st #Therapy Provider # XXXXXXXXAudiology #OT #PT #SLP #RN #Psychology #Each School District – 2nd #Cost-Based Provider #15XXXXXXXX - NewInitial/Triennial IEPAnnual IEPPersonal Care (full)Personal Care (part)Sp. Trans. VehicleSp. Trans. AideCare Coordination
131 RESA WVDHHR - Molina Processing Agency; LEA Bureau of Medical Services Billing Form or WVEIS EntryWVDHHR -MolinaProcessingAgency;Bureau ofMedicalServicesBMSElectronicclaimLEARESARemittance AdviceDenial/pendingPayment – Direct DepositSupporting Documentation:IEPProgress NotesAttendance RecordsCare Coordination form
132 Documentation Student Related Documentation Included in IEP services – the IEP formTherapy notes/log: Notes/outcome re: studentprogress and prognosisThe Care Coordination formPersonal Care formSpecialized Transportation form – number of special education students riding specialized transportationBilling Documentation - WVEISMaintain documentation in the student’s individual cumulative file in a centralized location.
135 Freedom of Choice Freedom to choose services from providers outside the school systemMedicaid cannot cover duplicate servicesEstablish in writing that the School Systemis not to seek reimbursement for servicesthat are provided by an outside agency.(Consent form)
136 Frequently Asked Questions Personal care : Services must be providedon a full-time basis. Theaide must not beresponsible for any otherstudent.Not specific to the aideFull-time / Full Day = $150.94/day ($3,018.80/month – 20 days)Full-time/ Partial Day = $75.47/day ($ /month – 20 days)
137 Frequently Asked Questions Care Coordination : Coordinate delivery of servicesrelated to IEP.Check all activities completedduring that month, but maybill even if only one activitywas checked.1 billing per month/per student = $77.09/mo.
152 IDEADiscussion: In order for a public agency to use the Medicaid or other public benefits or insurance program in which a child participates to provide or pay for services required under the Act, the public agency must provide the benefits or insurance program with information from the child's education records (e.g., services provided, length of the services).
153 IDEAInformation from a child's education records is protected under the Family Educational Rights and Privacy Act of 1974, (FERPA)… Under FERPA and section 617(c) of the Act, a child's education records cannot be released to a State Medicaid agency without parental consent, except for a few specified exceptions that do not include the release of education records for insurance billing purposes.
156 ASSISTIVE TECHNOLOGY FUNDING Kathy KnightonOffice of Special ProgramsWest Virginia Department of Education
157 What is Assistive Technology? “Any item, piece of equipment, or product system, whether acquired commercially or off the shelf, modified, or customized, that is used to maintain, or improve functional capabilities of individuals with disabilities” Individuals with Disabilities Education Act (IDEA).Tremendous potential to promote equity for students with disabilities……independentself-confidentproductiveintegrated into school and society.THIS IS THE FEDERAL DEFINITION OF ASSISTIVE TECHNOLOGY ACCORDING TO THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT –IT IS THE RESPONSIBILITY OF THE IEP COMMITTEE TO DETERMINE THE ASSISTIVE TECHNOLOGY DEVICES OR SERVICES THAT MAY BE NECESSARY FOR A STUDENT WITYH A DISABILITY TO RECEIVE FAPE….IF THE IEP TEAM DETERMINES THAT ASSISTIVE TECHNOLOGY IS NEEDED - IT IS THE RESPONSIBILITY OF THE SCHOOL DISTRICT TO PROVIDE IT.OUR PURPOSE TODAY IS NOT TO DELVE IN TO THE LEGAL ASPECTS OF TECHNOLOGY, BUT TO GIVE YOU A BRIEF OVERFVEW OF ASSISTIVE TECHNOLOGY AND HOW IT CAN BE USED IN THE CLASSROOM WITH ALL STUDENTS.
158 Legal Aspects……School districts are mandated to make assistive technology available to all students with disabilities if appropriate to receive a free, appropriate public education (FAPE).IEP Team DecisionHome UseFunded by districtProvide devices/servicesConsideration of special factors.Assistive technology must be considered for ALL students in the special education process.IDEA is very clear about the responsibility of the school districtHome use – big issueAT must be considered for ALL children going through special ed process and checked on the IEP
159 Challenges of Delivering Assistive Technology Lack of InformationCurrent/accurate informationLack of ExpertiseSkills/KnowledgeHigh Rate of Abandonment1/3 abandoned after first yearLack of FundingSignificant barrierInclusion and Lack of Assistive Technology
160 Implications for Schools PLANNINGSchool district’s long range technology and special education plans, procedures, services, and budget include assistive technology.TRAININGAll staff are able to appropriately “consider” students for assistive technology services and/or devices.Staff are trained to integrate technology in teaching to help students with disabilities gain skills and achieve higher standards.INCLUSIONAssistive technology is used to support the inclusion of students with disabilities in regular education placements and access to the general curriculum.As a result of legislation and the districts obligation – there are several implication for school districts.
161 FUNDING QUESTIONSARE SCHOOL DISTRICTS REQUIRED TO PAY FOR ASSISTIVE TECHNOLOGY DEVICES AND SERVICES?Yes. District must provide the equipment, services or programs recommended in the IEP.Use federal, state, or local fundsAccess other sources such as Medicaid, Vocational Rehabilitation, and/or private health insurance policies to pay for the devices and services.CAN SCHOOL DISTRICTS REQUIRE PARENTS TO USE THEIR PRIVATE INSURANCE TO PAY FOR NECESSARY ASSIS5IVE TECHNOLOGY DEVICES AND SERVICES? No. “Free” in FAPE is extremely significant regarding children with disabilities who may require assistive technology devices or services.As stated in IDEA and its regulations, all aspects of special education and related services must be provided "at no cost to the parents."If family agrees to allow the district to access private insuranceDecision must be strictly voluntary.
162 Funding……..CAN FAMILIES BE ASKED TO PURCHASE THE DEVICES OR AUGMENT THE IDENTIFIED ASSISTIVE TECHNOLOGY NEEDS OF THEIR CHILD?Shared responsibility between school, families, employers, and communityParents must agree to Joint fundingIf family does purchase the AT device, schools cannot mandate that the device be brought to school.Families can insist that another device be provided for school use.ARE THERE OTHER OPTIONS FOR SCHOOLS TO CONSIDER IN LIEU OF PURCHASING THE ASSISTIVE TECHNOLOGY DEVICE?Yes. Purchase of equipment or devices is not always necessary or even advisableTemporary condition or expected to improve or deteriorateNeed to try-out equipment before purchase for a studentConsider rental or long-term lease - purchase optionsLong-term leasing or lease/ purchase agreements benefitsno obligation on behalf of the school to purchase device;reduction of obsolete inventoryuse of equipment without a lump sum purchase; flexible leasing terms;upgrading equipment as more improved technology becomes available; and, upgrading equipment as the student's needs change.
163 Funding……CAN SCHOOL DISTRICTS SHARE THE FUNDING RESPONSIBILITIES OF PROVIDING ASSISTIVE TECHNOLOGY DEVICES AND SERVICES?YES. Transitioning from WV Birth to Three programs to public school preschool programsTransitioning from public school to adult services through Rehabilitation ServicesOwnership of the device is an important issue to consider by IEP TeamsDO SCHOOL DISTRICTS HAVE THE RESPONSIBILITY TO PAY FOR AN INDEPENDENT EDUCATION EVALUATION (IEE) REGARDING ASSISTIVE TECHNOLOGY?YES. Parent has right to an IEE at public expense if the parent disagrees with an evaluation obtained by the public agency.Requirements in WV Policy 2419: Regulations for the Education of Exceptional Students.ARE SCHOOL DISTRICTS RESPONSIBLE FOR CUSTOMIZATION, MAINTENANCE, REPAIR AND REPLACEMENT OF ASSISTIVE TECHNOLOGY DEVICES?YES. If family owned AT is used by the school, on the IEP, and is necessary for providing Free Appropriate Public Education (FAPE)District responsible for maintenance, repair, and re-placement
164 ASSISTIVE TECHNOLOGY SUPPLEMENTAL FUNDING GRANT PURPOSE OF SUPPLEMENTAL FUNDING GRANTResource when unanticipated costly assistive technology device and/or service for a specific student with a disability and other funding sources are not available.Reimbursement for assistive technology devices and/or services is contingent upon an approved application with corresponding required documentation and funding availability.Responsibility of district to purchase AT immediately after identified.Districts required to ensure that AT is provided regardless of any funding opportunities from the Office of Special Programs.PRIORITIES OF SUPPLEMENTAL FUNDING GRANTNewly identified students with costly assistive technology needs as determined by an IEP team.Not students who have previously been identified and should have been receiving assistive technology devices and/or services.
165 GRANT REQUIREMENTS APPLICATION FOR INDIVIDUAL STUDENT MUST: Provide student specific informationIdentify student’s specific assistive technology need(s)Include a copy of the student’s IEP that documents the need for the assistive technology services and/or devicesInclude an invoice(s) for the assistive technology device(s) or service(s)Include specific Assurance Statements signed by the county superintendent and the special. education directorPlease Note:Requests from districts who have expired state and/or federal grant awards with unencumbered amounts and/or who have been required to return unencumbered special education funds are not eligible to apply for these supplemental funds. Applications should be mailed to:Kathy Knighton, Office of Special Programs1900 Kanawha Boulevard EastBuilding 6, Room 304Charleston, West Virginia 2530.
166 CAMP GIZMO 2011 Assistive Technology Summer Camp Parents, professionals and students learn how assistive technology can help young children (0-8) with significant and multiple developmental needsWV Schools for the Deaf and Blind CampusRomney, WV – July 9-14Lodging/meals providedRegistration (website)Professional Development Opportunities
167 WV FUNDING RESOURCESWV DEPARTMENT OF EDUCATION (WVDE) OFFICE OF SPECIAL PROGRAMSKathy KnightonAnnette CareyRuth Ann KingValerie WilsonWV Birth to Three Program (WVDHHR)Contact: Pam Roush, (304) ,WV Early Childhood Resource Lending Library (ECRLL)West Virginia Assistive Technology System (WVATS) (888)West Virginia Division of Rehabilitation Services (304)
169 Five-Year Online Strategic Plan Special Education Component Annual Applicationfor IDEA, Part B and Preschooland State Aid for Exceptional Children
170 State Performance Plan Annual Performance Report SPP/APR – Evaluates the state’s efforts to implement the requirements and purposes of IDEA 2004 and describes how the state will improve implementationFive Year Online Strategic Plan – Special Education Component/Annual Desk Audit – Evaluates the LEA’s efforts to implement the requirements/purposes and describes how the LEA will improve implementation
171 Results Indicators Targets Set by State GraduationDropoutAssessment participation and proficiencySuspensionEducational Environments – Ages 6-21Educational Environments – Ages 3-5Early Childhood OutcomesParent InvolvementPostsecondary outcomes within one year
172 Compliance Indicators Targets Set by OSEP Disproportionality by race/ethnicity – all disabilitiesDisproportionality by disabilityInitial evaluations within timelinesC to B transition at age 3IEPs with transition requirementsGeneral supervision – noncompliances
173 Leverage Point Place in the system where force can be applied Leverage Ratio of change in input to change in outputLeverage Point Place in the system where force can be applied“The bottom line of systems thinking is leverage – seeing where actions and changes in structures can lead to significant, enduring improvements…” Peter Senge
174 An appropriate goal for the system 14 – Percent of youth who had IEPs, are no longer in secondary school, and who have been competitively employed, enrolled in post secondary school, or both, within one year of leaving high school14 - Post-School OutcomesAn appropriate goal for the system13 - IEP with adequate goals and transition services
175 RTI and PBIS Access to the gen. Ed. curriculum Instructional Models 14 - Post-School Outcomes13 - IEP with adequate transition services1 - Graduation RatesInstructional Models3C - Proficiency on assessmentsRTI and PBIS8 – Parent Involvement5 - LRE
176 Timeline June 1, 2011 – Applications and County Budgets due County budget populates plan after submissionJuly 1, 2011 – Begin issuing grant awardsFailure to respond to needed corrections may result in monitoring issues
177 When to use…Funds may not be obligated prior to July 1 or the date a substantially approvable application is submitted, whichever is last.50% of grant award amount is available July 1 for obligation; 50% available in October (comes as one grant award).All funds must be obligated by September 30, 2012Spend IDEA FY 10 carry over, including IDEA ARRA, and FY 11 IDEA first
178 Five Year Online Plan – Special Education Component A plan within the County Mission and Core PlanAnnually updated and submitted June 1Data analysis disaggregated and supplemented for students with exceptionalitiesTypically one goal for students with exceptionalities.Objectives can target the specific areas for improvementProfessional development, actions and expenditures implement goal/objectivesMust meet compliance requirements to receive state and IDEA funding
179 Priority Strategic Issues What are your priority strategic issues (e.g. areas of leverage you will target to improve outcomes)?How did you determine your priority strategic issues?How does logic modeling/root cause analysis contribute to this process?
180 Five Year Online Strategic Plan Plan Committee –Special Ed Director is memberData AnalysisAchievement on previous WESTEST2 and APTADropout, graduationCSADA/ADA findings and needsOther monitoring report corrective actionsGoals/Objectives/Actions
181 Special Education Components Goals/Objectives/ActivitiesEnter a special education goal or attach Action Step to an existing plan goalA separate special education goal clearly communicates the special education section of the plan and facilitates OSP review.Objectives: Write a measurable objective for priority strategic issues for SWD.Should link to measurements within Data Analysis section
182 Professional Development Plan Professional Development Plan activities are no longer goal-specificUse the screen provided to enter all PD activitiesCheck the Special Education boxProvide all information:Date (month/year at minimum)TopicTarget audience (special educators; general educators learning to work with special ed students or implement special ed policy)Mode of deliveryFunding source (include use of funds here or in subtasks; e.g. stipends, substitutes, trainers)
183 Action Steps WRITE or SELECT an ACTION STEP FOR GOAL Subtasks clarify specific activities within the Action StepCheck boxes indicate the applicable plan components for the Action Step. Step may serve more than one purpose (e.g. IDEA, Title I), but must clearly describe how funds will be used to benefit students with disabilities (or gifted)
184 Action Step/SubtasksSpecify the activity being funded and source of funds (IDEA B, IDEA Preschool, State aid); specify it is for students with disabilities, if it isn’t obviousPersonnel – FTE and type of position (e.g. multicategorical sp. ed teacher, speech language pathologist, teacher of autism, instructional aide)WVEIS budget includes FTE and program/function code for the specific type of teacher
185 Action Step/SubtasksServices – Describe the contracted services to be provided (e.g. physical therapy/occupational therapy; speech)Includes tuition for students placed out of state by DHHR/Courts (state aid)Budget program/function codes specific to the type of service will identify it in the WVEIS budget
186 Action Step/Subtasks Materials/supplies/equipment Be specific; describe what will be purchased and for whomBreak down large amounts into specific types,Examples:Supplemental materials – Wilson ReadingTechnology hardware- computers for SWDGeneral supplies – for special ed classrooms
187 Action Step/SubtasksItemize Equipment $5,000 or over in Compliances – Equipment sectionBudget object codes, specify supplemental materials, software, hardware, general suppliesFor IDEA preschool funds, program/function should be specific to preschool (e.g )For IDEA school ages funds used for general supplies and materials, multicategorical code is permitted (21210)
188 Action Step/SubtasksCoordinated Early Intervening Services – include Action Step/Subtask, then describe in full in the Early Intervening Section under CompliancesBudget program function codes will begin with 1xxxx to indicate this is a general education expenditure
189 Action Step/SubtasksServices to Students Parentally Placed in Private Schools – Required for Proportionate ShareSubtasks specify the services provided to implement service plansMay include expenditures for professional development for teachers to work with private school students with disabilitiesMay include materials/supplies/equipment to implement service plansAll items remain in control of the public schools and are returned to public schools when no longer needed to provide services to SWDBudget program/function code 5xxxx allows tracking of required expenditures
190 Action Step/Subtasks Facilities Other If funds are spent on facilities/construction, must include detailed plan under the Compliances sectionOtherExpenditures not included in other steps (e.g., indirect, travel, CSADA teams)Indirect amount is provided by OSEP (Budget code 7xxxx)
191 Five Year Online Strategic Plan Compliances – LEA - Special EducationGuidanceAllocationsPrivate SchoolsExcess costsMaintenance of Effort (MOE)Early Intervening (CEIS)EquipmentConstruction
192 Compliances Allocations – Must update Private Schools – Calculation of proportionate amount for students parentally placed in private schools – must check NO box if district has no students or enter number; must enter updated child count numbersExcess Costs – Review and provide assuranceMOE – Maintenance of effort – currently compares two most recently available prior years’ expenditures; Complete local only calculation, if needed to show MOE.MOE – Line 13 – Must enter FY12 state/local budgetCoordinated Early Intervening Services as applicableEquipment ($5000 or more requires permission)Construction (requires permission)
193 AllocationsPress the SELECT button to select all the FY12 allocations.If Coordinated Early Intervening Services will be budgeted, enter amount in the box provided and UPDATE.
194 Private SchoolsDistricts must annually update the plan for spending a proportionate share of IDEA funds on students parentally placed in private schools through consultation with representatives of private schools to address use of ARRA funds.IDEA funds must be expendedCan provide services and equipment/materials for implementing students’ service plansCan’t give funds or property to private schoolsAfter a carry-over period of one year, LEA may apply to transfer unexpended funds
195 Private SchoolsDistrict maintains the count of eligible students (not just those receiving services)District enters count into the boxes in the Compliances - LEA-Private Schools screen and Updates to calculate the FY12 required amountThese amounts (school age and preschool) must be included in the budget under program/function code 5xxxx.
196 Other DocumentationUpdate consultation with representatives of private schools and representatives of parents of students parentally placed in private schoolsMaintain documentation of consultation (no need to submit to OSP for FY12).Will be submitted if transfer of funds is requested at end of carry-over year
197 Excess CostExcess costs are those costs for the education of an elementary school or secondary school student with a disability that are in excess of the average annual per student expenditure in an LEA during the preceding school year for an elementary or secondary school student.CSBO reviews information in Excess Cost screen pulled from WVEIS for accuracy in calculating the district’s excess cost
198 Supplement, Not Supplant, No “Particular Cost” Test If the LEA maintains (or exceeds) its level of local, or state and local, expenditures for special education and related services from year to year, either in total or per capita, then the Part B funds are supplementing those local, or state and local, expenditures and the LEA has met its MOE and supplement/not supplant requirements.
199 Maintenance of Effort Alert Many districts are failing to maintain effortTo be eligible for plan approval and to receive a grant award for FY 12, the LEA must submit a FY12 LEA budget that assures MOE will be metMedicaid funds spent for students with disabilities are not counted as local funds for MOE (CFO reports to WVDE and codes Medicaid revenues and expenditures in WVEIS for FY11)Use of Medicaid funds for special education provides flexibility year to year without affecting MOE
200 Special Ed Director and CSBO and Superintendent Ensure MOE This is the eligibility test based on expenditures pulled from the WVEIS financial management system from the most recent year compared to the LEA-provided budget amount.COMPLIANCE is met through actual to actual expenditure comparison. If compliance is not met, the LEA must pay back the difference in non-federal funds.REPAYMENT
201 Four Tests to Meet MOEAn LEA needs to only meet ONE of the following comparison tests:Local & State expenditures in total for SWDLocal Only expenditures for SWDThe per student capita amount of Local & State expenditures) for SWDThe per student capita amount of Local Only expenditures for SWDFirst must budget adequate amount; then must spendLEAs can meet this eligibility requirement by passing one of four tests of funding.Test #1 is a comparison of State and Local actual expenditures from last year compared to what is budgeted for state and local expenditures this year.Test #2 is a comparison of the amount that was transferred from Fund 10 to Fund 27 last year compared to what is budgeted as a transfer this year.Test #3 is a comparison of state and local costs broken out per pupil, based on last year’s Child Count, compared to that same test using this year’s budgeted amounts.Test #4 is a comparison of the Fund 10 transfer costs broken out per pupil, based on last year’s Child Count, compared to that same test using this year’s budgeted amounts.The LEA only needs to meet one of the four tests to have made eligibility. The LEA could fail tests 1, 3, or 4, but if the LEA meets test 2, then MOE eligibility and eventually compliance, have been met.
202 Reduction in Maintenance of Effort (MOE) Reporting for FY10 If the LEA was approved for Reduction in MOE based on increase in federal funds for FY10, expenditure of the “freed-up” funds will be verified through the online Project Financial Reports (00087).Amount of reduction will equal the amount expended for expenditures allowable under ESEA, up to the maximum allowable amount.The required amount to meet MOE for FY12 will be calculated by subtracting funds and Medicaid expended for SWD (00083) from the FY10 expenditures.Amount is reported to OSEP in a new Section 618 report
203 MOE – Allowable Reasons to Reduce MOE The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel (paid with state funds and replaced with less costly personnel or not replaced)A decrease in the enrollment of children with disabilities (for the years in question)The termination of the obligation of the agency, consistent with Part B, to provide a program of special education to a particular child with a disability that is an exceptionally costly program
204 MOE – Explanation of Reduction The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR § (c).
205 Coordinated Early Intervening Services (CEIS) Services for students in K-12 who are not identified as students with disabilities and who need additional academic and behavior supports to remain in the general education environmentMust define and identify which students are the recipients of CEIS and track them for two years to document non-eligible or eligible status. WVDE will provide tracking protocol.
206 CEIS May Include:professional development in research-based academic and behavioral interventions including literacy instruction and adaptive/instructional softwareevaluation, services and supports including literacy instruction – the WVDE defines literacy as reading, math and writing
207 CEISCEIS amount is calculated on IDEA, Part B (School Age and Preschool) allocationFunds expended may come from IDEA, Part B only or include PreschoolAmount and number of students served and identified is reported to OSEP in a new Section 618 report
208 Coordinated Early Intervening Services Report Add a Column to Report 2010-11 Also Reported in WVEIS Number of students without disabilities who received coordinated EISNumber of students without disabilities reported above who were Initially referred and found eligible as students with disabilities (within two years).
209 CEIS Plan Section Need for program Entrance criteria – definition of student needing additional academic and/or behavior supportDescribe program, interventions, professional development, curriculum/materials, targeted subject, schools, gradesProgress monitoring and exit criteriaHow funds will be spent
210 Budget SpreadsheetExcel spreadsheet updated for FY12 – to Sandra McQuain to assist in review of WVEIS budget, or send alternative if availableWVEIS budget FTEs, program/function and object codes must be specific and match activities described in the subtasksUse WVDE Chart of Accounts for codes
211 BudgetSubmitted budget from WVEIS will populate the Budgets – LEA Special Education tab in the planWork with your Chief School Business Official to get it right the first timeGrant awards will not be forwarded until WVEIS budget is accurateChart of AccountsRevisions needed must be made after July 1 through the budget revision processGrant awards will not be forwarded until the needed changes are approved by OSP.
212 Sections/Program Codes Across IDEA, ARRA and State Aid Chart of Accounts – July 1, 2009 Program/function codes:2xxxx- Special Education Services (Public)1xxxx - Coordinated Early Intervening Services5xxxx - Services for Students with Disabilities Parentally Placed in Private SchoolsProject Codes - (43) will identify IDEA funds00Y87 – MOE reduction funds00Y83 – Medicaid funds
213 Printing and Submission When you are finished, go to Printing/Submission – Special EducationClick the pdf, review it.SubmitPlan sends to Sandra McQuainWhen plan is evaluated, a checklist is posted in the plan and an to you is generated. Go to this screen to see the required revisions.Plan maintains copies of the pdfs.
215 Budget RevisionsExpenditure of IDEA funds should align with the special education online plan that is submitted to the SEA and approved for use of funding and subsequent approved budget revisions.A cumulative deviation from the purpose as outlined in the online plan in excess of 10% of the total award amount must be supported by an approved budget revision request.IDEA funds are not overly restrictive and essentially must be spent on activities that relate to the provision of a free and appropriate education for children with disabilities. Usually these expenses include salaries for special education teachers, salaries or contracted amounts for the provision of psychological services, occupational and physical therapy, specialized transportation, materials and supplies, and other expenditures that relate to the unique needs of educating children with disabilities.However, it’s important to note that the expenditure of the funds must align with the activities that are specified in the LEAs online plan that is submitted and approved for the use of the funding.Any deviation from the plan in excess of 10% of the total award amount should be supported by an approved budget revision request.
216 Budget Revisions Follow process outlined in OSP budget revision memo Must submit both required WVDE formsSpecial education director signs WVDE formCSBO attaches budget journal entry and submits via ed pdfSend toOSP reviews and CSBO will receive an with approval or required corrections.
217 Questions OSP Fiscal Resources Web Page Sandra McQuain, Ed. D.Office of Special Programs(304)Janice HayOffice of Internal Operations(304) , ext