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SpEd Finance

SpEd Finance. A Deeper Dive. PRESENTERS. Bob Steponovich Business Services Director. Ginese Quann Charter SELPA Director. Take 30 seconds and think of one word that describes your program/business partnership. Win/Lose Struggle: winner gets what loser gives up.

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SpEd Finance

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  1. SpEd Finance A Deeper Dive

  2. PRESENTERS Bob Steponovich Business Services Director Ginese Quann Charter SELPA Director

  3. Take 30 seconds and think of one word that describes your program/business partnership.

  4. Win/Lose Struggle: winner gets what loser gives up. Work sucks, let’s go break something Hey, Beavis! I just thought of something. I’m at work, but, like, I wasn’t working. I just got paid to use the bathroom. What can an unproductive program/business partnership look like? • Program and business don’t share the same perspective. • There’s a seat at the table, but only one side is heard. • A free-for-all: no one is unscathed.

  5. What does an effective program/business partnership look like?

  6. Superpower-ful

  7. Review Last Year’s Key Concepts • Revenue: El Dorado Charter SELPA Allocation Plan • ERMHS Funding Determination Exercise • SpEd Expenditures • ERMHS Expenditure Exercise • Accounting & Reporting • Management of Federal Compliance Requirements • SpEd Leader as School Leader • SpEd Budget Building Exercise (time allowing) Topics for Today

  8. Provide knowledge of fiscal concepts that will help participants take a leadership role in improving the effectiveness of the program/business partnership at their schools. Goal for Today

  9. Revenue The Big Picture

  10. Review of Last Year Average Daily Attendance (ADA) • Commonly used terminology in school funding • P-1 December cut-off/file reports January • P-2 April cut-off/file reports May • Annual June cut-off/file report July • State certifies this information and revises funding • P-1 ADA CDE funding certification February P-1 Cert. • P-2 ADA CDE funding certification June P-2 Cert. • Annual CDE Funding certification of close of year is done in February of the following year.

  11. Review of Last Year Enrollment Enrollment vs ADA One (1) day student count All students actively enrolled and attending classes on that date Students’ actual attendance irrelevant CBEDS (California Basic Educational Data System) Official enrollment report submitted in October each year CBEDS-ORA is a web application used to report

  12. Review of Last Year

  13. Review of Last Year Local Control Funding Formula (LCFF) • Empowerment vs. Compliance Model • Old Revenue Limits System: Numerous categorical programs; tied to restrictions and compliance set at the state level. • New LCFF System: Built on flexibility and local control; tied to accountability and outcomes at the local level. • Swaps categorical funding for unrestricted funding tied to accountable outcomes.

  14. COMMUNITY INVOLVEMENT LOCAL BOARD SETS POLICY STATE PROVIDES FUNDING LOCAL BOARD EMPOWERS SCHOOLS RESULTS REPORTED TO PUBLIC BOARD REVIEWS POLICY Empowerment Model Review of Last Year FOCUS ON STUDENTS POLICY FUNDING PROGRAM RULES Old System New System LOCAL BOARD IMPLEMENTATION SCHOOL SITE PERFORMANCE AUDITS & COMPLIANCE REVIEWS Compliance Model Student Achievement

  15. The Local Control and Accountability Plan (LCAP) is a critical part of LCFF. It is a three-year, LEA-level plan that is updated annually. Describes the LEA’s key goals for students, the specific actions it will take to achieve the goals, and the metrics used to measure progress. Addresses the needs of all students, including specific student groups (English learners, foster youth, and low-income students). Must address the state of California's eight priority areas that include student academic achievement, school climate, student access to a broad curriculum, and parent engagement. LEAs may also identify their own local priorities. The LEA’s spending plan (multi-year budget) should alignto these academic priorities. Review of Last Year LCFF = LCAP

  16. Review of Last Year California's Eight LCAP Priority Areas

  17. Review of Last Year CA SpEd FUNDING

  18. Review of Last Year • State Special Education Funding (AB602 funding to SELPAs) • Unique SELPA rate times K-12 ADA • Distributed per SELPA Allocation Plan • Federal Funding (IDEA Part B Local Assistance) • Historical SELPA Base, Prior Year Enrollment, PY Free/Reduced Counts • Distributed per SELPA Allocation Plan • Mental Health (Educationally Related Mental Health Services) • State & Federal Dollars • Both based on ADA • Low Incidence (State) • Local Contribution (Non-SpEd revenue) CA SpEd FUNDING

  19. Review of Last Year Special Education Funding Statewide2018-19 data

  20. Revenue El Dorado Charter SELPA Allocation Plan

  21. Review of Last Year AB 602

  22. Review of Last Year Deficit Defined Yes, the formula said you should get $100. But, there is only $98 appropriated in the budget. Tell ya what. We’ll hit you back if we find some available cash down the road. K? https://lao.ca.gov/Publications/Report/3598

  23. Allocation Plan ERMHS BASE RATE STATE & FEDERAL Low Incidence

  24. Attorney costs associated with due process filing • 60% of eligible legal expenses • Up to $18,000 for eligible legal costs Legal Risk Pool

  25. Allocation Plan Element #11 • Vision, Hearing or Orthopedic Impairment • Reimbursement basis (per student) Minimum claim $600 • Minimum reimbursement level is State per pupil revenue = $430 • Maximum = End of year determination • 2017-18 = $2,300 • 2018-19 = $2,235 Low Incidence Pool

  26. One Charter in the Charter SELPA SINGLE CHARTER PARTNER Administrative fee based on date of Charter entry into the Charter SELPA YEAR 1 5.5% YEAR 2 4.5% Administrative Fee One vote YEAR 5 3% YEAR 3 3.5% More than one Charter School in the Charter SELPA ORGANIZATION PARTNER Administrative fee based on date of CMO/Non-profit entry into the Charter SELPA. One vote per charter

  27. Applies to each CDS code upon entry. One time payment Set-Aside Risk Pool PROTECTION AGAINST POTENTIAL INSTABILITY $5 per current year P-2 ADA in 1st year. Funds shared risk pool.

  28. Made up of State & Federal dollars Funding based on need “ERMHS” MENTAL HEALTH SERVICES TO STUDENTS Educationally Related Mental Health Services (ERMHS) Funding levels = Interactive process Level 2 Level 3

  29. ERMHS Funding (2018-19) Initial budget parameters established October 2019 for 2019-20.

  30. ERMHS Funding Timeline

  31. ERMHS Budget Exercise

  32. Assumptions for Exercise • # of SEIS Services = 43 • 95% of the lesser of: • $3,300 per SEIS service • Budget Request • .50 FTE Counselor • 1.0 FTE Instructional Aid • Minimal supplies purchases • Contract for Psych 4 hours/day ERMHS Level 2 Funding

  33. Review of Last Year Local Contribution

  34. Review of Last Year Local Contribution The Local contribution “balances” the costs of your program by transferring funds from your LCFF revenue

  35. Statewide – 60+% local contribution to SpEd expenses UnspentFunds often due to… Variance in student populations Building capacity >25% unspent state funds = following year: ineligible for federal funds, reimbursement funding Annual Review of SpEd Expenditures <25% unspent state funds = next year budget justification and program review for federal funds determination

  36. SpEd Expenditures

  37. What kind of staff do you need? Are you going to: • Hire your own staff? • Contract with NPA? • Contract with NPS? • Contract with your authorizer or another district? • All of the above? Staffing Plan

  38. 2019-20 Edition Posted Master Contract &ISA

  39. Books and supplies • Specific equipment • Technology needs • Facility needs • Direct support • Indirect rate Other Costs

  40. Time Accounting • Any staff funded (partially or completely) from a restricted source (e.g. SpEd revenue) needs to have time documentation on record • Substitute systems = sampling, schedule-based (CDE approval) • STATE = State Documented Method (Activity Worksheets) • Guidelines provided for federal funding OK to use for state funding • Info and samples from CSAM in Year End Resource Guide • See CSAM Procedure 905 for full details • Federal Requirements

  41. Review of Last Year • Direct Instruction & Administration of Special Ed • SpEd Administrators, Teachers, Admin Support, Aides (Salaries + Benefits), Contracted Services • Books, Supplies • Capital Outlay • Peripheral/Related to SpEd Instruction • Principal, Librarian, School Secretary, Nurse, Maintenance, Transportation • CSAM Guidelines: FTE, Classroom Units, Students Transported • Reasonable • Schoolwide General Management • Accounting, Payroll, HR, IT • Assigned Rate - Set by CDE • Ranges <2% to >10% • Statewide Avg. = 5.25%

  42. ERMHS Expenditure Classification Exercise

  43. Please locate the CASEMIS Codes handout in your Supplementary Packet. • With a green highlighter, please highlight all codes that you believe to correspond with the Base Rate of funding. • With a yellow highlighter, please highlight all codes that you believe correspond with ERMHS funding. • With a pink highlighter, please highlight all codes that you believe correspond with Low Incidence funding. Services CASEMIS Codes Activity

  44. Services CASEMIS Codes Activity ERMHS BASE RATE STATE & FEDERAL Low Incidence

  45. Services CASEMIS Codes Activity Specialized Academic Instruction- Provided by Education Specialist Mild/ Moderate Credential Speech and Language- Provided by a Speech and Language Pathologist Occupational Therapy- Provided by an Occupational Therapist College Awareness- Provided by Education Specialist Career Awareness- Provided by Education Specialist

  46. Services CASEMIS Codes Activity

  47. Services CASEMIS Codes Activity Specialized Deaf and Hard of Hearing Services- Provided by a Deaf/ Hard of Hearing Specialist Audiological Services- provided by an Audiologist Specialized Vision Services- Provided by a Vision Specialist Orientation and Mobility- provided by an Orientation and Mobility Specialist

  48. Accounting & Reporting

  49. Review of Last Year Basic Reporting Cycle for Schools/Charters

  50. Review of Last Year Standardized Account Code Structure (SACS) • A uniform chart of accounts that improves financial data collection, accuracy and comparability. • Allows stakeholders to determine where education funds come from and how they are used. • Provide actionable data for use by administrators, parents, board members, students, legislators, and others interested in analyzing education through a fiscal lens. • Charter schools are not required to use SACS or the SACS reporting software. There is an optional Charter Alternative Form for reporting (Object only). However, there are some minimum tracking requirements for special education reporting, and it is more effective and so much easier to manage what you measure.

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