1. Daniel Bush, DPI School Financial Services WASBO New School Administrator & Support Staff Conference August 14, 2013

2.  Funding ◦ Sources ◦ Eligibility  Reporting  Focus On… ◦ Open Enrollment ◦ Transportation  Resources 8/14/2013 2Intro. to Special Education Funding

3. What is available to help pay for special education? 8/14/2013 Intro. to Special Education Funding3

4.  State categorical aids ◦ Special Education and School-Age Parents ◦ High Cost Special Education ◦ Supplemental Special Education  Federal IDEA Part B grants ◦ Flow-Through ◦ Early Childhood  Federal IDEA supplement ◦ High Cost Special Education 8/14/2013 Intro. to Special Education Funding4

5. 8/14/2013 Intro. to Special Education Funding5 ProgramState Aid (actual)IDEA (estimated) SPED/SAP$368,939,100 Supplemental SPED$1,750,000 Flow-Through$170,590,000 Early Childhood$6,410,000 High Cost SPED$3,500,000$2,000,000 TOTAL $374,189,100$179,000,000 $553,189,100  Districts’ total Fund 27 special education costs in 2011-12 were $1.59 billion

6.  Districts, 2r charters, CESAs, CCDEBs  Prorated reimbursement of eligible costs ◦ Final 2012-13 rate: 27.47% ◦ Estimated 2013-14 rate: 26%  Paid in 6 installments: ◦ 15% each month November through March ◦ 25% in June 8/14/2013 Intro. to Special Education Funding6

7.  Districts only  Eligibility based on formula ◦ Below-average per-pupil revenue authority ◦ Special education more than 16% of total costs ◦ Membership less than 2,000  Proportional to eligible costs within $50k minimum and $150k maximum  Paid in June  Can’t receive both Supplemental & High Cost  Can be difficult to budget for 8/14/2013 Intro. to Special Education Funding7

8.  Districts and 2r charter schools  Eligibility contingent on meeting conditions ◦ Maintenance of Effort (MOE)  Allocations based on formula  Expenditures claimed and paid in current fiscal year Be sure to check out the Federal Funding Conference in March! 8/14/2013 Intro. to Special Education Funding8

9.  Districts, 2r charters, CESAs, CCDEBs  Eligible for individual pupil costs over $30,000 after state SPED/SAP aid deducted  Prorated based on total claims ◦ 55% in 2012-13  Paid in June  Can’t receive both Supplemental & High Cost 8/14/2013 Intro. to Special Education Funding9

10. What can you get help paying for with state special education aids? 8/14/2013 Intro. to Special Education Funding10

11. An excess cost is a cost you would not otherwise have but for the need to provide a FAPE to students with disabilities. 8/14/2013 Intro. to Special Education Funding11  State aid and IDEA grant funding are based upon excess cost

12.  Costs supported by another grant (e.g. IDEA) or categorical aid (e.g. Transportation Aid)  Non-transportation equipment and supplies  Summer school ◦ Different from Extended School Year (ESY)  Reimbursements for college credit, PD, license fee, physical exam  Certain retirement benefits 8/14/2013 Intro. to Special Education Funding12

13.  Salary and benefits of licensed special education teachers, aides, and some support staff ◦ Licensure + Assignment = Eligibility ◦ Benefits eligible only when tied to salary  Eligible staff ◦ Special education teachers and aides ◦ School-age parent instruction ◦ OT/PT, SPED supervision/coordination, SPED transportation ◦ “Act 221” pupil services… 8/14/2013 Intro. to Special Education Funding13

14.  Special ed FTE of four positions set by rule ◦ Social Workers: 59% ◦ Guidance Counselors: 10% ◦ School Nurses: 29% ◦ Psychologists: 84%  No supporting documentation required  May seek grant funding for remaining FTE  All other positions must have FTE supported by appropriate documentation if < 1.0 8/14/2013 Intro. to Special Education Funding14

15.  When required by IEP  District-operated or contracted  Must be 100% IEP-required  Cannot count pupils for transportation aid  Vehicle purchases ◦ Pre-approval by DPI Special Education required ◦ May not be used for regular transportation 8/14/2013 Intro. to Special Education Funding15

16.  Contracted OT/PT  “Act 105” contracting from private vendors ◦ Audiology ◦ Interpreter ◦ Orientation/Mobility ◦ Speech/Language ◦ Transition  Homebound instruction travel  Unemployment up to 1 year  Other specific services requiring DPI approval 8/14/2013 Intro. to Special Education Funding16

17.  Contractor/fiscal agent is eligible LEA (CESA, CCDEB, another district)  Cost is eligible for categorical aid  Contractor/fiscal agent receives aid, responsible for transiting it back per agreement  Three basic types ◦ Direct Contract ◦ Cooperative (66.0301) Agreement ◦ Package Program 8/14/2013 Intro. to Special Education Funding17

18. 8/14/2013 Intro. to Special Education Funding18 Payment YOU CESA DPI Salary Services Claim This Year Next Year Aid

19. 8/14/2013 Intro. to Special Education Funding19 YOU DPI Salary Services Claim This Year Next Year FISCAL AGENT Aid Payment Aid

20. YOU Services 8/14/2013 Intro. to Special Education Funding20 CESA DPI Aid Claim This Year Next Year Payment for Services Payment for Salary Salary Aid

21.  Put It On The Grant! ◦ More costs allowed for IDEA (see http://sped.dpi.wi.gov/files/sped/pdf/idea- allowables.pdf)http://sped.dpi.wi.gov/files/sped/pdf/idea- allowables.pdf  Make Sure Staff Are Licensed! ◦ Checkoff/tracking system for SPED staff and new hires can be helpful  If In Doubt, Ask! ◦ Better to find out in advance if a cost is eligible than after it’s paid for 8/14/2013 Intro. to Special Education Funding21

22. How do you give DPI the information we need to provide your aid? 8/14/2013 Intro. to Special Education Funding22

23.  Hierarchical accounting system required for DPI reporting  Built around “funds” ◦ Fund 10: General Fund ◦ Fund 27: Special Education Fund  Revenue, expenditure, balance sheet accounts http://sfs.dpi.wi.gov/sfs_wufar 8/14/2013 Intro. to Special Education Funding23

24.  Fund/Type  Function  Object/Source  Project Example: ------ “Special education cross-categorical teacher’s salary, eligible for aid” 8/14/2013 Intro. to Special Education Funding24 27E158000100011

25.  Used with PI-1505-SE, not full PI-1505  Describe costs by funding source and aid eligibility  Common projects ◦ 011: Local cost, eligible for categorical aid ◦ 019: Local cost, not eligible ◦ 340: IDEA grant-funded cost, direct to district ◦ 317: Federal grant-funded cost via other district ◦ 517: Federal grant-funded cost via CESA/CCDEB ◦ 599: Cost funded by other grant Full list at http://sfs.dpi.wi.gov/sfs_se_expendhttp://sfs.dpi.wi.gov/sfs_se_expend 8/14/2013 Intro. to Special Education Funding25

26.  IDEA claims only  Submit budgets  Track MOE https://www2.dpi.state.wi.us/seportal 8/14/2013 Intro. to Special Education Funding26

27.  Collects a variety of data for reporting requirements & state aid programs: ◦ Membership ◦ Summer school ◦ Transportation ◦ Special education ◦ and others http://sfs.dpi.wi.gov/sfs_safrlinks 8/14/2013 Intro. to Special Education Funding27

28. 8/14/2013 Intro. to Special Education Funding28

29. 8/14/2013 Intro. to Special Education Funding29 PI-1504-SE Special Ed Budget PI-1505-SE Special Ed Annual

30. 8/14/2013 Intro. to Special Education Funding30

31. Open Enrollment 8/14/2013 Intro. to Special Education Funding31

32.  118.51(16): Non-SPED pupils paid at flat rate via DPI year-end aid reconciliation  118.51(17): SPED pupils paid with direct tuition payment between districts ◦ Two methods to determine payment:  Daily rate (see http://sfs.dpi.wi.gov/sfs_tuitdsi)http://sfs.dpi.wi.gov/sfs_tuitdsi  Exact cost  Voluntary SPED placement by district treated the same as SPED open enrollment 8/14/2013 Intro. to Special Education Funding32

33.  Exact cost based on additional cost of pupil, not a share of the overall program ◦ Can prorate a specific cost among multiple OE pupils if they incur it collectively  PI-2092 SPED tuition agreement required ◦ See http://sms.dpi.wi.gov/sms_oeformzhttp://sms.dpi.wi.gov/sms_oeformz  Payment divided between Fund 10 OE flat- rate and Fund 27 excess cost 8/14/2013 Intro. to Special Education Funding33

34.  Not required or enforced by DPI  Must be agreed by both districts  Usually set up as reimbursement for last year’s pupils (same as categorical aid)  Not recommended for use as credit against tuition bill—separate invoice and check ensures clarity 8/14/2013 Intro. to Special Education Funding34

35. Transportation 8/14/2013 Intro. to Special Education Funding35

36.  “Regular transportation” aids ◦ Pupil Transportation Aid ◦ High Cost Transportation Aid  Special Education Aid  Cannot receive both types on the same pupil  Best Practice: Manage and account for regular and special transportation separately 8/14/2013 Intro. to Special Education Funding36

37.  All transported pupils have need documented in their IEPs  Vehicles purchased with IDEA or aid-eligible funds only used for special transportation  Other vehicles may split between regular and special transportation with proper documentation  Auditor will check transportation documentation against IEPs 8/14/2013 Intro. to Special Education Funding37

38.  Parent-paid, non-required transportation  District-operated or private  Use of aided/grant-funded vehicle or route could jeopardize funding  Contact DPI with questions 8/14/2013 Intro. to Special Education Funding38 NEW SLIDE

39. Where can I find more information about special education funding? 8/14/2013 Intro. to Special Education Funding39

40.  Special Education Aid: http://sfs.dpi.wi.gov/sfs_speced http://sfs.dpi.wi.gov/sfs_speced  School Finance Reporting Portal: http://sfs.dpi.wi.gov/sfs_safrlinks http://sfs.dpi.wi.gov/sfs_safrlinks  WUFAR: http://sfs.dpi.wi.gov/sfs_wufar http://sfs.dpi.wi.gov/sfs_wufar  IDEA Technical Assistance: http://sped.dpi.wi.gov/sped_lpp-budgets http://sped.dpi.wi.gov/sped_lpp-budgets  IDEA Special Education Web Portal: https://www2.dpi.state.wi.us/seportal https://www2.dpi.state.wi.us/seportal 8/14/2013 Intro. to Special Education Funding40

41.  State special education aid and reporting: Daniel Bush, School Financial Services daniel.bush@dpi.wi.gov, 608-267-9212 daniel.bush@dpi.wi.gov  IDEA eligibility and reporting, High Cost Aid: Rachel Zellmer, Special Education rachel.zellmer@dpi.wi.gov, 608-266-1787 rachel.zellmer@dpi.wi.gov  Other special education questions Special Education Team general contact dpisped@dpi.wi.gov, 608-266-1781 All districts have an assigned consultant dpisped@dpi.wi.gov 8/14/2013 Intro. to Special Education Funding41