Introduction to Special Education Funding

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

2. Topics • Funding • Sources • Eligibility • Reporting • Focus On… • Open Enrollment • Transportation • Resources Intro. to Special Education Funding

3. Funding Sources What is available to help pay for special education? Intro. to Special Education Funding

4. Funding Sources • 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 Intro. to Special Education Funding

5. Funding Amounts 2013-14 • Districts’ total Fund 27 special education costs in 2011-12 were $1.59 billion Intro. to Special Education Funding

6. Special Ed/School-Age Parents Aid • 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 Intro. to Special Education Funding

7. Supplemental Special Ed Aid • 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 Intro. to Special Education Funding

8. IDEA Part B • 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 theFederal Funding Conference in March! Intro. to Special Education Funding

9. High Cost Special Ed Aid • 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 Intro. to Special Education Funding

10. Funding Eligibility What can you get helppaying for with state special education aids? Intro. to Special Education Funding

11. “Excess Cost” Means Excess An excess cost isa cost you would not otherwise havebut for the need to provide a FAPEto students with disabilities. • State aid and IDEA grant funding arebased upon excess cost Intro. to Special Education Funding

12. Never Eligible for SPED/SAP Aid • 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 Intro. to Special Education Funding

13. Eligible Salary and Benefits • 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… Intro. to Special Education Funding

14. “Act 221” Positions • 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 Intro. to Special Education Funding

15. Eligible Transportation • 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 Intro. to Special Education Funding

16. Other Eligible Costs • 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 Intro. to Special Education Funding

17. Contracting w/ Eligible LEAs • 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 Intro. to Special Education Funding

18. Direct Contract Payment Claim Aid Aid Services Salary • This Year • Next Year CESA DPI YOU Intro. to Special Education Funding

19. Cooperative (66.0301) Agreement Payment Claim FISCALAGENT Aid Aid Services Salary • This Year • Next Year DPI YOU Intro. to Special Education Funding

20. Package Program Payment for Services Claim Payment for Salary Aid Aid Services Salary • This Year • Next Year CESA DPI YOU Intro. to Special Education Funding

21. Maximizing Your Revenue • Put It On The Grant! • More costs allowed for IDEA(see http://sped.dpi.wi.gov/files/sped/pdf/idea-allowables.pdf) • Make Sure Staff Are Licensed! • Checkoff/tracking system for SPED staff andnew hires can be helpful • If In Doubt, Ask! • Better to find out in advance if a cost is eligiblethan after it’s paid for Intro. to Special Education Funding

22. Reporting How do you give DPI the information we need to provide your aid? Intro. to Special Education Funding

23. WUFAR • 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 Intro. to Special Education Funding

24. Coding for SFS Reports • Fund/Type • Function • Object/Source • Project Example: - - - “Special education cross-categoricalteacher’s salary, eligible for aid” 27E 158000 100 011 Intro. to Special Education Funding

25. Project Codes • 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_expend Intro. to Special Education Funding

26. Special Education Web Portal • IDEA claims only • Submit budgets • Track MOE https://www2.dpi.state.wi.us/seportal Intro. to Special Education Funding

27. School Finance Reporting Portal • Collects a variety of data forreporting requirements &state aid programs: • Membership • Summer school • Transportation • Special education • and others http://sfs.dpi.wi.gov/sfs_safrlinks Intro. to Special Education Funding

28. Intro. to Special Education Funding

29. PI-1504-SE Special Ed Budget PI-1505-SE Special Ed Annual Intro. to Special Education Funding

30. Intro. to Special Education Funding

31. Focus On… Open Enrollment Intro. to Special Education Funding

32. Open Enrollment • 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) • Exact cost • Voluntary SPED placement by districttreated the same as SPED open enrollment Intro. to Special Education Funding

33. Exact Cost OE Tuition • 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_oeformz • Payment divided between Fund 10 OE flat-rate and Fund 27 excess cost Intro. to Special Education Funding

34. Categorical Aid Transits • 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 Intro. to Special Education Funding

35. Focus On… Transportation Intro. to Special Education Funding

36. Separate Sources of Aid • “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 Intro. to Special Education Funding

37. SPED/SAP Aid Eligibility • 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 Intro. to Special Education Funding

38. Direct Parent Contracting • Parent-paid, non-required transportation • District-operated or private • Use of aided/grant-funded vehicle or route could jeopardize funding • Contact DPI with questions NEW SLIDE Intro. to Special Education Funding

39. Resources Where can I find more information about special education funding? Intro. to Special Education Funding

40. DPI Website Links • Special Education Aid:http://sfs.dpi.wi.gov/sfs_speced • School Finance Reporting Portal:http://sfs.dpi.wi.gov/sfs_safrlinks • WUFAR:http://sfs.dpi.wi.gov/sfs_wufar • IDEA Technical Assistance:http://sped.dpi.wi.gov/sped_lpp-budgets • IDEA Special Education Web Portal:https://www2.dpi.state.wi.us/seportal Intro. to Special Education Funding

41. DPI Contacts • State special education aid and reporting:Daniel Bush, School Financial Servicesdaniel.bush@dpi.wi.gov, 608-267-9212 • IDEA eligibility and reporting, High Cost Aid:Rachel Zellmer, Special Educationrachel.zellmer@dpi.wi.gov, 608-266-1787 • Other special education questionsSpecial Education Team general contactdpisped@dpi.wi.gov, 608-266-1781All districts have an assigned consultant Intro. to Special Education Funding