Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013

 Fund 27 Is and Isn’t…  Medicaid School-Based Services  Maintenance of Effort 10/4/ Pieces: Fund 27

What’s the difference between Fund 27 and Fund 10? 10/4/ Pieces: Fund 27

 Complete the following: Fund 27 is used to account for the excess costs of serving… a)students with disabilities. b)students with IEPs. c)any community member with disabilities. 10/4/ Pieces: Fund 27

 A segregated subset of your General Fund  A method to account for the excess cost of special education  A place to keep separate the strings attached to special education money 10/4/ Pieces: Fund 27

10/4/ Pieces: Fund 27 Excess SPED Costs SPED Tuition Out IDEA Grant State Aids SPED Tuition In Fund 10 Transfer

An excess cost is a cost you would not otherwise have but for the need to provide FAPE to students with disabilities.  The IEP specifies how you will provide FAPE 10/4/ Pieces: Fund 27

 Salary and benefits of a special education aide for two students in a 3 rd grade classroom ◦ Must be there to support students with IEPs ◦ Aide must be properly licensed 10/4/ Pieces: Fund 27 Fund 10Fund 27Both

 Bus route with ten pupils, two of whom have IEPs ◦ Only 100%-SPED routes allowed in Fund 27 ◦ IEPs must specify need for special transportation  “Has an IEP” ≠ “Needs Special Transportation” 10/4/ Pieces: Fund 27 Fund 10Fund 27Both

 Salary and benefits of a social worker who spends 75% of his time on special education ◦ Only 59% eligible for categorical aid ◦ Next 16% can be IDEA-funded or local cost counting toward MOE 10/4/ Pieces: Fund 27 Fund 10Fund 27Both

 Would you incur this cost anyway without a special education program?  Would this position have a lower FTE without a special education program?  Does this cost also serve students without disabilities?  Does this child-specific cost serve her IEP? If the answer is “no,” then it probably isn’t an excess cost of special education. 10/4/ Pieces: Fund 27

Available but tricky to work with! 10/4/ Pieces: Fund 27

 Administered by DHS  Students age 3-21 and Medicaid-eligible  IEP documents medical necessity  Parental consent (separate from IDEA)  Services by approved provider, documented ◦ OT/PT ◦ Speech/Language/Hearing ◦ Nursing/Attendant Care ◦ Psychology/Counseling/Social Work ◦ Transportation to service provider 10/4/ Pieces: Fund 27

 Expenditures: Fund 27, project 019  Revenues ◦ SBS reimbursement: Fund 27, source 780 ◦ Medicaid Administrative Claiming (MAC)  Default: Fund 27, source 780  If properly documented between special education and general operations, can be split between Funds 10 and 27, both with source /4/ Pieces: Fund 27

 DHS Medicaid Greg DiMiceli  DPI Special Education Allison Markoski /4/ Pieces: Fund 27

The big string attached to IDEA funds 10/4/ Pieces: Fund 27

 LEAs must spend same local/state amount on special education from year to year ◦ “Supplement, Not Supplant”  Checked twice ◦ Eligibility: Compare this year’s budget (PI-1504-SE) with last year’s actuals (PI-1505-SE) ◦ Compliance: Compare last year’s actuals with the previous year’s (PI-1505-SE)  Documentation and calculators available at 10/4/ Pieces: Fund 27

MOE Tests Proj. 011/019 Costs Less Local Revenue Fund 10 to Fund 27 Transfer Total Amount Test 1Test 2 Per Student Test 3Test 4 10/4/ Pieces: Fund 27  Comparison between consecutive years  “Per Student” based on Oct. 1 Child Count  Only need to pass one

 Voluntary/just cause staff departure  Decreased enrollment ◦ Per-pupil cost maintained  Exceptionally costly student leaves district or needs fewer services due to IEP change ◦ Greater than open enrollment rate  Termination of long-term expenditure ◦ Unit cost ≥ $5,000  Assumption of student cost by High Cost Aid  Late Medicaid reimbursement 10/4/ Pieces: Fund 27

 MOE reduced by 50% of IDEA Flow-Through allocation increase  Local funds ‘freed up’ must be used for ESEA (Titles I/II/III) eligible activities  50% Rule amount decreased dollar-for-dollar by CEIS expenditures ◦ Unless 50% Rule amount exceeds maximum CEIS 10/4/ Pieces: Fund 27

1. Three wheelchair lifts totaling $12,000 were paid off after two years 2. A cross-categorical teacher retires and is replaced with a new hire paid $30,000 less 3. The IDEA allocation increased by $50, A physical therapist position is reduced to half-time at a $40,000 savings 5. A student with autism receiving $45,000 in services moves to another state 10/4/ Pieces: Fund 27 See for more information on exceptionshttp://sped.dpi.wi.gov/files/sped/pdf/exception-checklist.pdf