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Three Pieces of the Fiscal Puzzle: Fund 27

Three Pieces of the Fiscal Puzzle: Fund 27. Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013. Topics. Fund 27 Is and Isn’t… Medicaid School-Based Services Maintenance of Effort. Fund 27 Is and Isn’t…. What’s the difference between Fund 27 and Fund 10?.

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Three Pieces of the Fiscal Puzzle: Fund 27

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  1. Three Pieces of theFiscal Puzzle: Fund 27 Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013

  2. Topics • Fund 27 Is and Isn’t… • Medicaid School-Based Services • Maintenance of Effort 3 Pieces: Fund 27

  3. Fund 27 Is and Isn’t… What’s the difference between Fund 27 and Fund 10? 3 Pieces: Fund 27

  4. Quick Quiz • Complete the following:Fund 27 is used to account for the excess costs of serving… • students with disabilities. • students with IEPs. • any community member with disabilities. 3 Pieces: Fund 27

  5. Think of Fund 27 as… • A segregated subset of your General Fund • A method to account for the excess cost of special education • A place to keep separate the strings attached to special education money 3 Pieces: Fund 27

  6. Fund 27 Has Zero Fund Balance Excess SPEDCosts IDEA Grant State Aids SPED Tuition Out SPED Tuition In Fund 10 Transfer 3 Pieces: Fund 27

  7. “Excess Cost” Means Excess An excess cost isa cost you would not otherwise havebut for the need to provide FAPEto students with disabilities. • The IEP specifies how you will provide FAPE 3 Pieces: Fund 27

  8. Scenario 1 • Salary and benefits of a special education aide for two students in a 3rd grade classroom • Must be there to support students with IEPs • Aide must be properly licensed Fund 10 Fund 27 Both 3 Pieces: Fund 27

  9. Scenario 2 • Bus route with ten pupils,two of whom have IEPs • Only 100%-SPED routes allowed in Fund 27 • IEPs must specify need for special transportation • “Has an IEP” ≠ “Needs Special Transportation” Fund 10 Fund 27 Both 3 Pieces: Fund 27

  10. Scenario 3 • Salary and benefits of a social worker who spends 75% of his time on special education • Only 59% eligible for categorical aid • Next 16% can be IDEA-funded orlocal cost counting toward MOE Fund 10 Fund 27 Both 3 Pieces: Fund 27

  11. Excess Cost Rules of Thumb • Would you incur this cost anyway without a special education program? • Would this position have a lower FTE without a special education program? • Does this cost also serve students without disabilities? • Does this child-specific cost serve her IEP? If the answer is “no,” then it probably isn’tan excess cost of special education. 3 Pieces: Fund 27

  12. MedicaidSchool-Based Services Available but tricky to work with! 3 Pieces: Fund 27

  13. About SBS • Administered by DHS • Students age 3-21 and Medicaid-eligible • IEP documents medical necessity • Parental consent (separate from IDEA) • Services by approved provider, documented • OT/PT • Speech/Language/Hearing • Nursing/Attendant Care • Psychology/Counseling/Social Work • Transportation to service provider 3 Pieces: Fund 27

  14. Coding • Expenditures: Fund 27, project 019 • Revenues • SBS reimbursement: Fund 27, source 780 • Medicaid Administrative Claiming (MAC) • Default: Fund 27, source 780 • If properly documented between special education and general operations, can be split between Funds 10 and 27, both with source 780 3 Pieces: Fund 27

  15. Medicaid SBS Contacts • DHS MedicaidGreg DiMiceligregory.dimiceli@dhs.wisconsin.gov608-266-9815 • DPI Special EducationAllison Markoskiallison.markoski@dpi.wi.gov608-266-3126 3 Pieces: Fund 27

  16. Maintenance of Effort The big string attached toIDEA funds 3 Pieces: Fund 27

  17. Maintenance of Effort (MOE) • LEAs must spend same local/state amount on special education from year to year • “Supplement, Not Supplant” • Checked twice • Eligibility: Compare this year’s budget (PI-1504-SE) with last year’s actuals (PI-1505-SE) • Compliance: Compare last year’s actuals with the previous year’s (PI-1505-SE) • Documentation and calculators available athttp://sped.dpi.wi.gov/sped_grt-moe 3 Pieces: Fund 27

  18. The Four Tests • Comparison between consecutive years • “Per Student” based on Oct. 1 Child Count • Only need to pass one 3 Pieces: Fund 27

  19. Exceptions • Voluntary/just cause staff departure • Decreased enrollment • Per-pupil cost maintained • Exceptionally costly student leaves district or needs fewer services due to IEP change • Greater than open enrollment rate • Termination of long-term expenditure • Unit cost ≥ $5,000 • Assumption of student cost by High Cost Aid • Late Medicaid reimbursement 3 Pieces: Fund 27

  20. Exception: 50% Rule • MOE reduced by 50% of IDEA Flow-Through allocation increase • Local funds ‘freed up’ must be used forESEA (Titles I/II/III) eligible activities • 50% Rule amount decreased dollar-for-dollar by CEIS expenditures • Unless 50% Rule amount exceeds maximum CEIS 3 Pieces: Fund 27

  21. Find the Exceptions • Three wheelchair lifts totaling $12,000 were paid off after two years • A cross-categorical teacher retires and is replaced with a new hire paid $30,000 less • The IDEA allocation increased by $50,000 • A physical therapist position is reduced to half-time at a $40,000 savings • A student with autism receiving $45,000 in services moves to another state See http://sped.dpi.wi.gov/files/sped/pdf/exception-checklist.pdffor more information on exceptions 3 Pieces: Fund 27

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