IDEA Fiscal Management

1. IDEA Fiscal Management Reports/Forms

2. Consolidated Application • Contained in ePlan • Due in Spring (dates to be determined) • Become familiar with pages in FY ‘14 submittal IDEA New Supervisors Institute

3. General Purpose Special Education Budget • Uploaded to ePlan each year (as a part of the consolidated application • Used as one method to determine if LEA will meet maintenance of effort requirements • Check expenditures at least quarterly—best if monthly to make sure LEA is on track IDEA New Supervisors Institute

4. Revision to Application • Formerly known as amendments/addenda • Any program or budget changes to application must be made through a revision • Need to coordinate with ESEA and submit all as one revision if possible • New budget line items/additional staff/etc. must be approved prior to obligation of funds IDEA New Supervisors Institute

5. Full Educational Contracts • See sample on special education website (forms are being moved to ePlan) • Sample forms include all necessary State/Federal requirements. LEA may use own form but should assure that all necessary items are included • Original signed contract due either prior to service or within 30 days of placement—first signed by LEA & private agency, then signed by commissioner of education • LEA responsible for monitoring contracts IDEA Supervisors Institute

6. Reimbursement Requests for High Cost Students • Mail original with back up documentation to IDEA fiscal director—due no later than June 30 • Must maintain documentation on file at LEA • Services must be expended from GP SPED funds to be reimbursed IDEA Supervisors Institute

7. State Special Education Expenditure Report • Includes expenditures from prior year from State/local funds • Used as one method to determine if LEA met maintenance of effort requirements (§ 300.203) • Become familiar with MOE exceptions in the Law (§ 300.204 ) • Must be uploaded to ePlan each year by Sept. 1 (unless waiver is requested)

8. Private Schools Services Evaluation • Due each year on Sept. 1 – IDEA Part B (6-21) to IDEA fiscal director; IDEA Preschool (3-5) to preschool accountant • Submit electronically after signed by director of schools • Each LEA must submit whether private schools are located within area or not • Includes services to both parentally placed private school students and home schooled students IDEA Supervisors Institute

9. Private Schools Proportionate Amount Calculation • Due electronically by Dec. 22 each year • Two separate reports: 3-21 and 3-5 • Must be based on a Dec. 1 count • SEA will determine amounts that must be reserved by LEA to be expended on services to parentally placed private school students IDEA Supervisors Institute

10. Excess Cost Calculations • Submit electronically to IDEA fiscal director after review by CORE fiscal consultants • Due Dec. 31 • Must compare expenditures from FY ‘13 to amounts determined in FY ‘12 to assure compliance with excess cost requirements • Must be consistent in reporting funds from one year to the next IDEA Supervisors Institute

11. Completion Reports • FY ‘14 and going forward will be included in the ePlan • If completion reports have not been submitted for IDEA 13-01 or 12-21 budgets, those are still required. • Due within 90 days of project completion IDEA Supervisors Institute

12. Contacts • Kathi Rowe, Director of IDEA Fiscal Management • Terry Wallis, Fiscal Consultant working with grants/contracts • Brett Printz, Preschool Accountant IDEA Supervisors Institute