A State Department Perspective

 Headed by an elected State Superintendent ◦ No state board of education  425 School Districts  12 Cooperative Educational Service Agencies (CESAs)  17 Non-Instrumentality Charter Schools

 Special Education Team ◦ Currently includes 22 team members ◦ Grants Specialist ◦ Fiscal Monitoring Consultant  Federal Aids and Audits ◦ IDEA Grants Accountant ◦ IDEA ARRA Grants Accountant  School Financial Services ◦ State Special Education categorical aids consultant ◦ School Auditor consultants

 LEAs want to abide by federal rules  LEA staff have to master many different state and federal regulations  All stakeholders should understand federal grant and IDEA fiscal requirements: ◦ SEA & LEA staff ◦ Parents and Community Members  Simplify the Complex

 OSEP’s Critical Elements Analysis Guide (CrEAG) ◦ Used as a self-assessment tool ◦ Cross-Agency effort  Special Education Team  Federal Grants Accountants  State Finance Team

 Based on the CrEAG, began developing modules of technical assistance: ◦ Easy-to-read technical assistance papers ◦ Step-by-step instructions ◦ FAQs based on questions from LEAs ◦ Data tools ◦ Live and recorded scripted webinars ◦ IDEA Fiscal Updates Listserv 

 MOE Technical Assistance Document ◦ ◦ Explains IDEA MOE in plain language  IDEA web-based claim submission instructions ◦ process.pdf process.pdf ◦ Stand-alone, not buried in a manual ◦ Easy-to-follow, step-by-step directions

 Flow-through and Preschool Allowables Doc ◦ donts.pdf donts.pdf ◦ Lists costs associated with special education, identifying which costs are allowed, not allowed, or allowed under certain circumstances  Time & Effort Reporting Presentation ◦ ppt.pdf ppt.pdf ◦ Addresses a federal fiscal requirement ◦ Also available as a recorded webinar

 Individuals who need to know the information were not receiving the information  Began sending a weekly to IDEA fiscal contacts  Listserv messages are archived on DPI’s website  VERY positive feedback from the field

 Due dates  Buy American provision  Federal grant record retention requirements  Property management requirements  IDEA budget software updates  IDEA funds to support Title I schoolwide schools  Equitable service requirements  Allowable IDEA costs

 IDEA Flow-through and Preschool Budgets ◦ Web-based, user-friendly ◦ Pre-determined budget drop-down menus ensure only allowed costs are budgeted ◦ Designed to meet federal and state fiscal requirements

 Application in substantially approvable form  Allocation amounts  Obligation Period  Allowable Costs  Excess Cost  Capital Object Prior Approval  CEIS 15% and allowable expenditures  IDEA set-aside for Title I schoolwide schools  Web-based claims based on approved budgets

 Many fiscal requirements could not be addressed through the IDEA budget software.  These gaps became apparent when completing the CrEAG.  Staff met to discuss what is meant to ‘ensure’ that a fiscal requirement is being met, what processes we had in place, and what processes needed to be developed.

Increase Understanding Decrease Non-Compliance

 Lower risk if LEAs are using pre-populated data tools to determine certain calculations ◦ Equitable Services Calculator ◦ Maintenance of Effort Calculator ◦ Title I Schoolwide Set-Aside  Excel Calculators are pre-loaded with: ◦ Allocations ◦ Calculations ◦ Timelines  Easily replicable

 SEA’s Concerns: ◦ LEAs not setting aside federal funds ◦ LEAs not including ARRA funds in FFY 2009 ◦ LEAs not realizing the deadlines for expenditures  Calculator available for each active fiscal year ◦ Available at budgets.html#setasidewww.dpi.wi.gov/sped/lpp- budgets.html#setaside

 SEA’s Concerns: ◦ LEAs did not understand the interplay of CEIS expenditures and the 50% rule ◦ Misundertanding could lead to LEA non-compliance and a payback of funds  Calculator available for fiscal year ◦ Available at budgets.html#setasidewww.dpi.wi.gov/sped/lpp- budgets.html#setaside

 MOE Eligibility Report ◦ LEAs take ownership if they see their fiscal data and understand how it is being used  Pulls in fiscal data collected by different teams at DPI  MOE eligibility and compliance is verified at the SEA level using budgets LEAs submit for state special education aid  Utilizes a scenario calculator to assist in planning for compliance

Test #1 Difference in state/local costs to previous year Test #2 Difference in local only costs to previous year Test #3 Difference in state/local per pupil amount to previous year Test #4 Difference in local only per pupil amount to previous year

 When LEAs began seeing their own data and understanding its impact, ownership grew.  Instead of a compliance check that happens behind closed doors, LEAs are with DPI every step of the way.  LEAs begin to understand that all of the random pieces of data actually impact each other.

 The CrEAG revealed some fiscal elements which could not be addressed within our existing systems ◦ Equitable services expenditures ◦ IDEA funds – Title I schoowide expenditures ◦ CEIS expenditures (actually used at the LEA level for the purposes of CEIS) ◦ Charter school funding ◦ Property managment ◦ Time & Effort reporting

 Each of these components will be a stand- alone module that requires the LEA to provide information to determine if compliance has been met.  The sytem will be web-based. For property management, LEA site visits will be conducted.  Although the system is used as a compliance tool, it is designed as a means for LEAs to assess their fiscal compliance.

 Present at school auditor trainings  Draw connections between the A-133 single audit and DPI’s fiscal monitoring system  Provide auditors a list of LEAs using ARRA- IDEA funds for: ◦ Construction / remodeling ◦ Title I schoolwide activities ◦ Capital equipment

 Clearer communication internally and to the LEAs  Elimination of duplicative processes  Seamless collaboration of Federal funds with State funds  Knowledge and information is owned by many individuals rather than a few

 Our mission is to improve the lives of children.  The fiscal regulations are meant to ensure that students receive the services they are entitled to under the law.  It is our responsibility to help LEAs understand that the fiscal requirements are not hindrances, but a means to ensure the best outcomes for our children.