1. Exceptional Children Division Special Programs and Data Section IDEA Part B Grant Fiscal Monitoring Presented by: Antonia Johnson, IDEA Part B Consultant Tracy Riddle, SPD Section Chief

3. NC State Board of Education will make allocations to the LEAs based upon the certified appropriation from the OSEP/USED. Local Education Agencies (LEAs) must complete an IDEA 611 grant application and have it approved before those funds can be used. Funds are for all children with disabilities, ages 3 through 21, who meet specific eligibility requirements under Public Law 108.446. http://ecgrants.dpi.state.nc.us/ecgrants.nsf/?Open\ IDEA 611 Grant PRC 060

4. The purposes of IDEA include: (a)ensuring that all children with disabilities have available to them a free appropriate public education (FAPE) that emphasizes special education and related services designed to meet their unique needs and prepare them for employment and independent living; (b)ensuring the rights of children with disabilities and their parents are protected; [300.1] Purposes of the IDEA Grant

5. The purposes of IDEA include: (c) assisting states, localities, educational service agencies, and Federal agencies in providing the education for all children with disabilities; and (d) assessing and ensuring the effectiveness of efforts to educate children with disabilities. [300.1] Purposes of the IDEA Grant

6. Applications, Procedures, and Instructions Available at: DPI’s EC website under Finance & Grants http://ec.ncpublicschools.gov/finance-grants/applications

7. Applications, Procedures, and Instructions Select “Applications” from the menu that appears on the next page

8. Applications, Procedures, and Instructions Next, a listing of the individual applications appears. A brief description for each funding area is also provided. Click on the funding area name to view, download and save documents or forms to complete.

9. What’s needed?  Application http://ecgrants.dpi.state.nc.us/ecgrants.nsf/?Open\  Maintenance of Fiscal Effort (MOE) MOE Calculation Form  Initial Allotment http://ecgrants.dpi.state.nc.us/ecgrants.nsf/?Open\  Amendments to Grant and BAAS http://ecgrants.dpi.state.nc.us/ecgrants.nsf/?Open\ When? Application opens April 1 and must be submitted electronically by May 30. o New Charters must submit the IDEA 611 Grant electronically by October 31 MOE must be submitted on or before September 30 (existing LEAs) Initial allotment must be entered into the IDEA 611 Grant by November 30 Amendments to IDEA 611 Grant and/or budget must be completed when adding new items to the grant or when changes to the budget are greater than 10%. IDEA 611 Grant PRC 060

10. Budget vs. Expenditures Exceeds 10% Desk Reviews Five year cycle Site Visits Risk-based criteria IDEA Fiscal Monitoring Tiers Tier I Tier III Tier II 10

11. Compliance with IDEA Five Fiscal Monitoring Components: –Time and Effort –Equipment –Contracted Services –Maintenance of Effort –Coordinating Early Intervening Services (CEIS)

12. Time and Effort The LEA must ensure requirements are met for all personnel paid with federal IDEA funds. −Policies/Procedures −December Payroll −Semi-Annual Certifications & Personnel Activity Reports 12

13. Time and Effort Documentation −All employees who are paid from federal funds or whose salaries are used to match federal funds must document their time and effort −Time and effort documentation serves as a “receipt” for payroll expenditures.

14. Time and Effort Reporting Single Cost Objective −100% of employee’s time is spent on specific activities allowed in the grant −Semi-Annual Certification (individual or blanket) −Completed semi-annually

15. Time and Effort Reporting Multiple Cost Objective −Employee works on more than one type of activity −Personnel Activity Report (PAR) −Reconciliation −Completed monthly

16. Assure Compliance with IDEA T ABLE E XERCISE O NE Semi- Annual PAR

17. Semi-Annual Certification or PAR? Question 1. An elementary special education teacher is paid 50% from federal PRC 60 and 50% from state PRC 36. (Semi-Annual because 1 cost objective - PRC 036 and PRC 060 allow activities for students with disabilities.) Would it make any difference if the special education teacher worked part of the day in an elementary school and part of the day in a middle school? No

18. Semi-Annual Certification or PAR? Question 2: An EC/Title I Coordinator is paid 60% with federal PRC 60 funds and 40% with federal Title I funds. (PAR because multiple cost objectives – 1 for students with disabilities (PRC 060) and 1 for students without disabilities (PRC 050).

19. Equipment The LEA must maintain records for equipment purchased with federal IDEA funds and conduct a physical inventory at least every two years. –Policies/Procedures –Expenditure Reports & Paid Invoices –Physical Inventory including Disposition 19

20. Equipment Internal Controls Compliance with policies/procedures “Computing Devices” are: – Non-consumable – Often inappropriately converted to personal use – Tagged and Tracked – Coded as Supplies/Materials (411)

21. Equipment Identification –Description – Serial number/other ID number – Source – Title holder – Cost – Percentage of federal cost participation – Location – Use, condition, disposition

22. Contracted Services Contracts should outline: −Who? −What? −When? −Where? −How Much? 22

23. Contracts and Invoices −Invoices for contracted services must be supported by a valid contract. −Expenditures from contract codes (i.e. 311, 317, 318, 331, 344) MUST have a contract. −Check the Debarment & Suspension list of vendors before contracting. −Review and approve all special education services contracts and invoices.

24. Assure Compliance with IDEA T ABLE E XERCISE T WO Review the sample Welcome Back Hurricane School District Contract. Find the following: −Who −What −Where −When −How Much

25. Maintenance of Effort (MOE) The LEA must not reduce the level of expenditures for the education of children with disabilities from state and/or local funds below the level of those expenditures for the preceding fiscal year without allowable justification. –Calculation Form & Justification Form –Matching Expenditure Reports 25

26. Four Methods to Meet Maintenance of Effort (MOE) −State & Local Total Expenditures −Local Expenditures Only −Per Child State & Local Total Expenditures −Per Child Local Expenditures Only

27. 27 MOE Exceptions §300.204 −Voluntary departure of special education and related service personnel; −Enrollment decrease of students with disabilities; −Termination of costly expenditures for long-term purchases, such as acquisition of equipment or construction of school facilities; −Termination of an exceptionally costly obligation to a particular student with a disability because the student has left jurisdiction, aged out, or no longer needs special education; and −Cost assumption by a state high cost fund ( PRC 114 ).

28. MOE Adjustment MOE Adjustments §300.205 −Increase in IDEA 611 funds since prior fiscal year; −”Meets Requirements” performance determination; −FAPE responsibility not taken away by the state; −Not identified w/significant disproportionality; and −Amount of funds intended for Coordinated Early Intervening Services (CEIS) Permissive Use is counted toward the maximum expenditure amount eligible for MOE reduction. 28

29. 29 Coordinated Early Intervening Services (CEIS) −Provision for students in grades K-12 (particularly K- 3) not identified as students with disabilities, but need academic and behavioral support to succeed in general education. −Mandatory Use if the state identifies significant disproportionality based on race and ethnicity of students with disabilities with respect to identification, including specific disability categories, placement in particular educational settings, and incidence, duration and type of disciplinary actions.

30. 30 Coordinated Early Intervening Services (CEIS) −Reporting requirement of the number of children who receive CEIS and the number of those children who subsequently receive special education and related services during the two years after receipt of CEIS.

31. 31 CEIS Funds −Permissive Use: up to 15% of total IDEA Part B funds (611+619) −Mandatory Use: 15% of total IDEA Part B funds (611+619) −Funds transfer from PRC 060 to PRC 070 −Allowable use of funds for targeted CEIS students include personnel, contracted services and equipment

32. Coordinated Early Intervening Services (CEIS) The LEA must track student participants and PRC 70 expenditures. –Tracking Process –Expenditure Report 32

33. 33 Resources http://ec.ncpublicschools.gov/finance-grants/fiscal- monitoring –IDEA Fiscal Monitoring information http://www.ncpublicschools.org/fbs/finance/ –Financial & Business Services http://ecgrants.dpi.state.nc.us/ecgrants.nsf –EC Grants Application Management System https://www.SAM.gov –Federal Debarment information http://www.pandc.nc.gov/actions.aspx –State Debarment List

34. Exceptional Children Division Special Projects and Data Grant and Fiscal Team Contact Information IDEA Consultant Districts 1, 6 & 7 Antonia Johnson Phone: 919-807-3966 Email: antonia.johnson@dpi.nc.gov IDEA Consultant Districts 3 & 5 Valencia Davis Phone: 252-537-9435 Email: valencia.davis@dpi.nc.gov IDEA Consultant Districts 2, 4 and 8 Valerie Herndon Phone: 919-807-3951 Email: valerie.herndon@dpi.nc.gov Section Chief Tracy Riddle Phone: 919-807-3948 Email: tracy.riddle@dpi.nc.gov Special Projects Consultant Lori Peterson Phone: 919-807-3932 Email: lori.peterson@dpi.nc.gov