1. BUREAU OF INDIAN EDUCATION
Appropriate use of part b funds = positive outcomes for students with disabilities
“STUDENTS WITH DISABILITIES ARE GENERAL EDUCATION STUDENTS FIRST”
SEPTEMBER 2011

2. BIE’s fiscal accountability responsibility
The Individuals with Disabilities Education Act (IDEA) 2004 and the Indian Student Equalization Program (ISEP):
15% of ISEP funds as base funds for special education
(25 CFR §39.12)
Timely obligate and liquidate Part B IDEA funds
Appropriate use of Part B IDEA funds
Accurately account for funds used for students receiving Coordinated, Early Intervening Services (CEIS)

3. Documents required for review
Part B application, posted by February 1, and submitted by schools annually by April 1,:
LEA Assurances
CEIS participation statement, if applicable
CAU section, if applicable
Due October 14, 2011
Fiscal Accountability Self Assessment (FASA), Spending Plan, CEIS plan, Acknowledgement of Allowable Costs Document

4. Lea assurances
Schools Part B application, reviewed and signed by the school board, includes the assurances that state:
“The LEA will use such *fiscal control and fund accounting procedures as will ensure proper disbursement of, and accounting for, Federal funds paid to the LEA under the IDEA 2004.”
*Described in FASA

5. Part B funds:
LEAs may use Part B funds for direct services and provision of special education and related services to children with disabilities and to enhance its capacity to make FAPE available to all children with disabilities, including services for children with disabilities who subsequently enroll or are identified during the school year, or for other permissible activities, such as child find activities, professional development, and coordinated early intervening services in accordance with §

6. COORDINATED EARLY INTERVENING SERVICES (CEIS)
An LEA may not use more than 15% of the amount the LEA receives in a given FY, if any, in combination with other funds, to develop and implement CEIS for children in K through grade 12 (with a particular emphasis on students in kindergarten through grade three) who are not currently identified as needing special education but who need additional academic and behavioral support to succeed in a general education environment. 34 C.F.R. §

7. Ceis Reporting requirements
NASIS Process Guide – directions on how to input those students receiving CEIS
Table 8 submitted to OSEP August 1
CEIS plan submitted to DPA with spending plan October 14

8. Two funding sources: 15 % ISEP – base funding
Obligate first, (usually for salaries to provide direct instruction)
Must be allocated before the need for Part B of IDEA funds can be demonstrated
May use for school wide, (see slide 10)
Part B - supplemental funding
To be used IF the 15% ISEP does not cover the special education budget for the current year; all Part B funds are obligated within 27 month timeline 20 U.S.C (b) & 34 CFR

9. 15% ISEP FUNDS: Base funds
CFR § : How must a school’s base funding provide for students with disabilities?
(a) Each school must provide for students with disabilities by:
(1) Reserving 15 percent of academic base funding to support special education programs; and
(2) Providing resources through residential base funding to meet the needs of students with disabilities under the National Criteria for Home-Living Situations.

10. ISEP continued:
b) A school may spend all or part of the 15 percent academic base funding reserved under paragraph (a)(1) of this section on school-wide programs to benefit all students (including those without disabilities) only if the school can document that it has met all needs of students with disabilities with such funds, and after having done so, there are unspent funds remaining from such funds.

11. Special education Spending plan
Schools are required to identify carry over amounts in their special education spending plan due October 14, 2011, based on:
1. carry over amount
2. 15% ISEP amount
3. current Part B amount
= total special education funds available
Remember to complete the FTE column for each position paid for with special education funds

12. Examples of misuse - Personnel
A special education teacher teaching a general education class (the class has general education students along with students with disabilities)
A special education paraprofessional working in a general education classroom where there are no students with disabilities (or just one or two)
Residential staff being paid, even part time, out of special education funds EXCEPT if it is in the student’s IEP under Supplemental Aids and Services, (i.e., 30 minutes, twice a day)

13. Supplies and materials
$10,000 is questionable (usually buying textbooks for the general education classroom because there are students with IEPs in that classroom)
General classroom supplies that are intended for every classroom should not be a special education cost
$1,500 is a recommended allocation for each special education teacher

14. Transportation
Parent Liaison for special education purposes is allowed
Vehicles leased specific to special education
Can be a shared cost if used for school wide students and/or purposes
Thorough documentation required – usage log, etc.

15. medical
Eye glasses – cannot be purchased with Part B funds (students can access family insurance, Medicaid)
Nurse’s salary – the time allotted to special education cost code must be IEP driven, (related services section of IEP). Day-to-day costs of nursing services provided to ALL students are not allowed.
Any medical service, such as ambulance, doctor’s fee is not allowed

16. fiscal Compliance = positive results
Appropriate use of Part B funds
The school is utilizing personnel effectively focusing on the students’ LRE
Contract services are provided based on actual need
Supplies, materials and equipment are aligned with the IEP
Shared costs with general education are evident
Successful Program Implementation
SWD are closing the achievement gap
100% compliance on monitoring results
No Parent Complaints filed
A133 Audits and/or Fiscal Audits are current and acceptable
% of SWD is near or meets the national average (10%)

17. fiscal Compliance = positive results
High school hires a transition specialist
Administers transition assessments to all 15 year olds an older
Begins to build their portfolios based on the SOP form
Involves students in the entire process
All students turning 16 during the life of their IEP complete a transition assessment
They update their assessment annually
Students become more aware of their future possibilities

18. fiscal Compliance = positive results
Teach students to understand their disability
Teach students to lead their IEP meetings
Teach students to explain their SOP at their senior exit meeting
Students learn Self-advocacy skills
Understand their strengths and weaknesses
Student is invested in his/her IEP
Student completes high school!!!

19. fiscal Compliance = positive results
Use of paraprofessionals according to the student’s IEP
Example: only during reading and/or math time if student is SLD – not during all classes that student is in general education
Least Restrictive Environment – to the maximum extent possible
General education is accountable for SWD in their classrooms

20. Words of caution Contracts for related service providers
The special education coordinator/teacher is responsible for outlining the specific duties of the provider – what does the contract require?
If you are new to the school, familiarize yourself with any existing contracts for related service providers
Terms of the contract
Responsibilities of the contractor
Documentation of services / service logs; required before….
Invoices are signed, and…
Contractor is paid

21. Importance of collaboration
Planning a budget is a team effort
Principal/Administrator is responsible for program implementation
Special Education coordinator/lead teacher is responsible for ensuring program needs are met
Business Manager is accountable for fiscal management

22. “STUDENTS WITH DISABILITIES ARE GENERAL EDUCATION STUDENTS FIRST”
Bottom line….
“STUDENTS WITH DISABILITIES ARE GENERAL EDUCATION STUDENTS FIRST”

23. biE WEBSITE www.bie.edu Programs link, Special Education, Funds
Fiscal Accountability
Allowable IDEA Costs OMB-87
(To be posted soon!!)

24. For further information, contact:
Laura N. Tsosie (505) , or Sally Hollow Horn (505) , Connie Albert (505) ,