Connecticut State Department of Education IDEA Program/Fiscal Program Compliance Review

1. Connecticut State Department of EducationIDEA Program/Fiscal Program Compliance Review Brian J. Cunnane, IDEA Funds Manager Connecticut State Department of Education Bureau of Special Education Hartford, Connecticut Office: 860-713-6919 Fax: 860-713-7051 February 8, 2011

2. Reasons for concern Over the last few years, questions from local directors regarding fiscal and programmatic issues. The fiscal issues involved apparent misunderstandings regarding requirements for tracking equipment/property purchased with federal funds, PPPSS, Supplanting/MOE and Excess Costs calculations.

3. Other programmatic concerns: NIMAC/NIMAS C OORDINATED EARLY INTERVENING SERVICES (CEIS) CHARTER SCHOOLS STATE-WIDE/DISTRICT-WIDE ASSESSMENT POLICIES AND PROCEDURES.

4. IDEA Program/Fiscal Compliance Report • Property/Equipment/Supplies • Supplanting • PPPSS • NIMAC/NIMAS • Coordinated Early Intervening Services (CEIS) • Charter Schools • Excess Costs Calculations • Statewide and District-wide assessments

5. Schedule of Activities Desk Audit: beginning in October 2010; due by January 28, 2011; with possible follow-up onsite visits, February through May 2011 Year One: CREC and EASTCONN regions Year Two: ACES and Ed Connection regions Year Three: CES and LEARN regions

6. Components of Desk Audit District policy of tracking property and equipment bought with federal funds; Documentation indicating the non-supplanting of local special education costs with federal funds; District policy for the correct use and calculation of the proportionate share of IDEA funds for Parentally Placed Private School Students;

7. D. District policy that indicates how the LEA ensures its compliance with National Instructional Materials Access Center and the National Instructional Materials Accessibility Standard (NIMAC/NIMAS); E. District policy for ensuring the appropriate use of federal funds and an effective tracking system for students served under Coordinated Early Intervening Services (CEIS); F. If appropriate, the district’s procedures for the distribution of federal funds for students with disabilities attending charter schools;

8. G. Evidence of the correct calculations of district’s elementary and secondary PPEs for the establishment of excess costs under Section 300.16 of IDEA. H. Evidence of district policies/procedures that demonstrate how the LEA ensures compliance with state-wide and district-wide assessment policies/procedures.

9. QUESTIONS/COMMENTS?