arkansas department of education special education budget ... 2012-13 finance budget workshop...the...
TRANSCRIPT
Presenters:
Donald Watkins, Administrator Patricia Izquierdo, Finance Manager
Robert Coates, Budget Analyst Clara Knox, Technology Manager
August 7, 2012
Arkansas Department of Education
Special Education
Budget Application Workshop
FY 2012-13
1
IMPORTANT DUE DATE
SPECIAL EDUCATION
BUDGET APPLICATIONS
FY 2012-13
DUE OCTOBER 1, 2012
2
BUDGET & ANNUAL FINANCIAL REPORT
FY 2012-13 Budget Data will be pulled from 9-30-12
CYCLE 1 SUBMISSION TO APSCN
FY 2011-12 Annual Financial Report (AFR) Data will be pulled
from 8-31-12 CYCLE 9 SUBMISSION TO APSCN
3
REVIEW APSCN/COGNOS REPORTS
Prior to August 31, review all SPED budgets in COGNOS under special
reports and pull the Budget and Expenditure Comparison Report to ensure
that no Function/Object expenditure exceeds the total budget amount by
more than 10% of the TOTAL budgeted amount.
*BUDGET PORTION OF COGNOS BUDGET & EXPENDITURE COMPARISON
REPORT MUST MATCH BUDGET IN MYSPED!
IDEA Title VI-B, Section 611 grants have a 27 month window of time to
obligate funds and three additional months to liquidate funds; therefore,
COH and FY 2011-12 Reserve funds should be spent by June 30, 2013.
4
REVIEW COGNOS REPORTS Review the COGNOS Budget Reports before September 30 Cycle 1 Submission to APSCN and Review
the COGNOS Financial Reports before the August 31 Cycle 9 Submission to APSCN .
Review State & Local Budget
Did you meet Maintenance of Effort?
If No, are you claiming any federal exemptions to local Maintenance of Effort as allowed by 34CFR 300.204 or 34CFR 300.205, the 50% MOE Flexibility Reduction? (See School-Age Budget Checklist Q1A & B)
If the 50% Flexibility Reduction was used, did you budget the required MOE set-aside from district operating funds for non-special education ESEA activities as program code 250?
If not claiming any exemptions or the 50% MOE Flexibility Reduction, the State/Local budget must be increased.
Review State & Local AFR
Did you meet Maintenance of Effort?
If No, did you claim any federal exemptions to local Maintenance of Effort as allowed by 34CFR 300.204 or 34CFR 300.205, the 50% MOE Flexibility Reduction? (See School-Age AFR Checklist Q1A & B)
If the 50% Flexibility Reduction was used, did you spend the required MOE set-aside from district operating funds for non-special education ESEA activities as program code 250?
If not claiming any exemptions or the 50% MOE Flexibility Reduction, eligible expenditures must be moved to State/Local for the amount that does not meet MOE or the difference in the amount spent and the amount required to meet MOE must be submitted to ADE from non-special education operating funds.
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HOW TO PULL COGNOS REPORTS FOR SPECIAL ED GRANTS 1. GO TO THIS LINK: http://www.apscn.org/ 2. CLICK [COGNOS: Reporting for ARRA/EPMS/FMS/SMS 3. LOG IN: Username Password 4. CLICK [State Reporting] *Located under Public Folder 5. CLICK [ADE APSCN – Special Ed] 6. CLICK [District Reports] 7. CLICK [Special Ed Budgets & AFR] 8. a. CLICK [SPED – Budget & AFR Comparison Report] b. CLICK [SPED – Annual Financial Reports] or c. CLICK [SPED – Budget Reports]
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HOW TO PULL COGNOS REPORTS FOR SPECIAL ED GRANTS
9. CLICK [Options: AREA SERVICES, SPECIAL GRANTS, ETC.] 10. CLICK [Fiscal Year- Ex. Current FY “12] 11. CLICK [Period or Year-to Date]
Should you have any more questions or need additional information, please contact our
office at 501-682-4223.
Complete Budget Signature Sheets
Statement of Intent
Assurances & Agreements
ED 80-0013- Certification of Lobbying
Special Education Budget Checklist (FY 2012-13)
Special Education Annual Financial Report Checklist (Reporting FY 2011-12)
Due October 15, 2012
Excess Cost (Reporting FY 2011-12)
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Submit by October 1, 2012
FORMS BELOW ARE REQUIRED FOR EACH SPECIAL EDUCATION PROGRAM BUDGET
(Example: State/Local, VI-B, Medicaid, and ARMAC)
FY 2012-13 REQUEST TO PURCHASE EQUIPMENT/TECHNOLOGY FORM
Prior approval from Grants & Data for the purchase of equipment items requested on the form MUST be for students with disabilities (SWD), cost at least $1,000 or more per unit, and included in budget under object code 67000 thru 67999.
Function and Total Amounts on form(s) MUST match back to Function/Object code and totals included in Budget(s).
FY 2012-13 REQUEST TO PURCHASE BUS TO PROVIDE SPECIALIZED TRANSPORTATION FOR SWD
Prior approval for the purchase of buses with special education funds must be obtained from Grants & Data. This form requires the Superintendent and the Special Education Supervisor to certify that the bus is needed to provide specialized transportation for SWD with an IEP requiring specialized transportation. Districts are also required to provide the number of students with an IEP requiring specialized transportation that are being transported and the number of students without an IEP that are going to be transported. Districts must prorate any cost to a non-special education fund source for non-IEP students. Bus specifications for the bus must also be provided by the district. Function and Total Amounts on form(s) MUST match back to Function/Object code and totals included in the budget.
FY 2012-13 REQUESTS FOR CONSTRUCTION, RENOVATION, OR REPAIRS FORM
Prior approval for the construction or renovation of facilities to provide or improve services for SWD with special education funds
must be obtained from Grants & Data. This form requires a description of the project, why the project is needed, how it will
benefit SWD , and source(s) of funding. A copy of the building specifications and schematic design must also be provided. The
Superintendent and the Special Education Supervisor must certify that the project will not restrict any SWD’s opportunity to
receive services in the least restrictive environment (LRE). Districts must prorate any cost for non-disabled students to a non-
special education fund source. Function and Total Amounts on form(s) MUST match back to Function/Object code and totals
included in the budget. Generally, these projects should be included in Function 4610, 4620, 4710, or 4720.
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SPECIAL ED FORMS DUE OCTOBER 1, 2012
SPECIAL ED FORMS DUE OCTOBER 1, 2012
(Continued)
FORMS BELOW ARE REQUIRED FOR EACH SPECIAL EDUCATION PROGRAM AFR
(Example: State/Local, VI-B, Medicaid, ARMAC, and ARRA - IDEA)
FY 2012-13 REPORT OF EQUIPMENT & TECHNOLOGY OR BUSES PURCHASED FORM (AFR FY 2011-12)
Function and Total Amounts on form(s) MUST match back to Function/Object code and totals included in the Annual Financial Report(s). This equipment/bus purchased form should be similar to the Request to Purchase form that was submitted in FY 2011-12 for prior approval by Grants & Data --except the Report of Purchased form will have exact cost of equipment purchased. A copy of the REQUEST for EQUIPMENT/TECHNOLOGY form that was submitted with the FY 2011-12 budget and approved.by ADE should be part of each district’s files for audit.
FY 2012-13 REPORT OF CONSTRUCTION, REPAIRS, OR RENOVATION FORM (AFR: FY 2011-12)
Function and Total Amounts on form(s) MUST match back to Function/Object code and totals included in the Annual Financial Report(s) and the form submitted for prior approval in FY 2011-12 to REQUEST FOR APPROVAL OF FACILITY CONSTRUCTION, REPAIRS, OR RENOVATION FORM for SWD. Form(s) must have been submitted with the FY 2011-12 budget and approved by Grants & Data. A copy of the REQUEST for CONSTRUCTION/RENOVATION form that was submitted with the FY 2011-12 budget and approved.by ADE should be part of each district’s files for audit and review.
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EQUIPMENT Purchases of equipment or technology require prior ADE approval.
11
Submit forms before or by October 1, 2012
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EQUIPMENT & TECHNOLOGY REQUEST
Items MUST be included in Budget and MUST be $1,000 or more
per unit (Prior Approval is required)
SCHOOL BUS REQUEST
Attach Specifications (Prior Approval is required)
FACILITIES REQUEST—CONSTRUCTION, REPAIRS, MODERNIZATION, OR
RENOVATION
Attach Brief Description, Building Specifications to Division of
Facilities & Transportation and MUST be included in Budget.
(Prior Approval is required)
MAINTENANCE OF EFFORT
(34 CFR 300.203)
Maintenance of Effort (MOE) means the LEA budgets/expends, for the education of children
with disabilities, at least the same total or per capita amount from either of the following
sources as the LEA spent for that purpose the previous year from the same source:
(i) Local funds only.
(ii) The combination of State and local funds.
Districts that choose to use local funds only to meet MOE must provide a description of the
method that will be used to indicate account codes that show eligible budget and
expenditure amounts for the education of children with disabilities,
The combination of State and Local funds will be used as the sources for meeting MOE for
all other districts.
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STATE/LOCAL FUNDS
State/Local Budget/AFR-----Pulled from APSCN Fund/Source (F/S) codes between:
F/S 1000 and 1399 and Program codes between 200 and 260 (EXCLUDE 250)
F/S 2000 and 2399 and Program codes between 200 and 260 (EXCLUDE 250)
Excludes Transfers (Function 5200).
Generally referred to as MOE—Maintenance of Effort means to maintain the same
level of expenditures as the previous year from State/Local funds.
State/Local expenditures—Must be for Students With Disabilities (SWD). CEIS, Section
504, Pre-referral, Post dismissal, etc. are NOT expenditures for SWD; therefore, cannot
count toward MOE and should NOT be coded to State/Local funds.
Note: MOE includes all expenditures for Students With Disabilities (SWD) from
State/Local funds coded to program codes 200 through 260 (EXCULDE 250).
State/Local funds must be spent by the end of the current fiscal year.
NEW: This includes LEA Special Education Supervisor, ESY, Residential (Disabled Only),
Sp Ed Preschool, Catastrophic, etc.
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MySped & COGNOS
State/Local budget should equal or exceed the state and local expenditures for previous year. The amount at the top left of the State/Local Budget report in MySped and COGNOS will confirm whether the district has met this requirement. A positive number will confirm that the district has met this requirement while a negative number indicates that the district does NOT meet this requirement. Districts that fail to meet the MOE requirement will be required to:
A. indicate in the Checklist if District will claim one or more of the federal exemptions to reduce MOE as allowed by 34CFR 300.204 for one of the following reasons:
1) Departure of personnel,
2) Decrease in enrollment of children with disabilities,
3) Departure of an exceptionally costly child,
4) Termination of costly expenditures. or
B. indicate in the Checklist that the district plans to utilize the MOE 50% Flexibility Reduction allowed by 34CFR 300.205 (Generally, could not be used for FY 2011-12.) or
C. indicate in the Checklist that the district plans to utilize the per capita method of determining MOE allowed by 34CFR 300.203 (Generally, B.2 above is a better option) OR
D. increase the amount budgeted for current state and local fiscal year,.
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MySped State & Local Budget
Districts that have been identified as “trigger districts” for significant disproportionality and districts that have been identified as not meeting SPP compliance indicator requirements
1) can reduce their MOE as allowed by 34CFR 300.204 for one or more of the federal exemptions (Departure of personnel, Decrease in enrollment of children with disabilities, Departure of an exceptionally costly child, or Termination of costly expenditures)
but
2) cannot reduce their MOE as allowed by 34CFR 300.205 (the 50% flexibility reduction).
17
MOE RESTRICTIONS
State & Local Budget
SUPPLEMENT NOT SUPPLANT
If the district maintains (or exceeds) its level of State/Local expenditures
for special education and related services from year to year, then the Part
B funds are supplementing state and local expenditures and the district
has met its MOE and supplement/not supplant requirements.
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BUDGET & AFR CHECKLIST
HANDOUT
To complete the Budget Checklist, go to the School Age Budget Checklist
under the Finance dropdowns of MySPED.
To complete the AFR Checklist, go to the School Age AFR Checklist under the
Finance dropdowns of MySPED.
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EXCESS COST CALCULATION
What is the Excess Calculation?
Problems with current process
New automated Excess Cost Report (New!)
What is the Excess Cost Calculation?
Excess Cost Calculations--Part B funds may be used only to pay the
excess costs of providing special education and related services to
children with disabilities.
An LEA must spend at least the average annual per student expenditure
on the education of an elementary school or secondary school child
with a disability before Part B funds are used to pay the excess costs of
providing special education and related services.
LEA’s are required to compute the minimum average amount separately
for elementary students and secondary students
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What is the Excess Cost Calculation?
Final Question:
Is the Total State and Local Special Education Expenditure
for elementary and secondary above the total minimum
amount that must be spent before using Part B funds for
1) elementary students and 2)secondary students?
Problems with Current Process
Different Interpretations of code
Invalid entries
Time consuming to collect
Special Ed Supervisor lack access to
district-wide files
Automated Excess Cost Report
Sources
AFR, cycle 9 data collection from APSCN, Due August 31st
December 1st Child Count
October 1st Enrollment count
NEW Excess Cost Calculation Report
To complete the Excess Cost Calculation Report, go to the Excess Cost Calculation Report (immediately under the School Age AFR Checklist) under the Finance dropdowns of MySPED.
NEW!
NEW!
Execution of Report
Entry Parameters: 1) Elementary locations codes 2) Secondary locations codes 3) Locations with Elementary and Secondary students or district- wide programs. (Include the Elem/secondary percentages for each district-wide location)
Automated Excess Cost Report
Automated Excess Cost Report NEW!
School District 9999 has location codes (in budget unit) 000, 020, 021, 022
at Prompt:
Enter Elementary Locations: 020
Enter Secondary Locations: 022
Enter Shared Locations: 000, 021
Percentage Elementary: .50
Percentage Secondary: .50
Automated Excess Cost Report NEW!
Excess Cost Report
Excess Cost Report
Excess Cost Report
TITLE VI-B FUNDING FOR ARKANSAS IN 2012-13
SECTION 611
2012-13 IDEA (SCHOOL AGE) $ 111,979,248
2011-12 IDEA (SCHOOL AGE) $ 111,164,792
INCREASE $ 814,456
SECTION 619
2012-13 IDEA PRESCHOOL $ 5,261,053
2011-12 IDEA PRESCHOOL $ 5,269,918
INCREASE (DECREASE) ($ 8,835)
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TITLE VI-B PERMANENT FORMULA (34CFR 300.705)
Base Allocation – 1999 Base Year
Population –Prior year October 1 enrollment plus
private school enrollment (85% after base allocation)
Poverty –F/R lunch eligibility of all school age students
(15% after base allocation)
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TITLE VI-B FUNDS AVAILABLE = BUDGET AMOUNT
(+) COH (Cash-on-Hand) from FY 2011-12*
*See APSCN Board Report at the end of the Fiscal Year (2011-12) to determine the COH, will be $0 for most districts)
(+) FY 2011-12 RESERVE (Remaining funds from FY 2011-12 Allocation )
(+) Allocation for FY 2012-13
___________________________________________________________________
= Total Funds Available (amount to budget for FY 2012-13)
Prior to October 1, review APSCN/COGNOS Budgets to ensure that 100% of current allocation plus any cash-on-hand and carryover (unspent fund allocation) from the previous year are included in the budget. Also, check to ensure that appropriate account codes are used.
33
Accrued revenue that districts are required to use for Title VI-B federal funds since ADE has gone to the “REIMBURSEMENT” method for sending federal funds for this program.
If the district had a negative balance of $100,000 for Title VI-B funds (F/S 6702) on the board report on June 30 (end of Period 12 or 13 of FY 2012), the correct entry would be:
Debit 6702-01410 (Intergovernmental Receivables) $100,000
Credit 6702-45613 (Title VI-B Revenue) $100,000*
On or after July 1, 2011 (during Period 1 of FY 2012), the correct entry is:
Debit 6702-45613 (Title VI-B Revenue) $100,000
Credit 6702-01410 (Intergovernmental Receivables) $100,000
Then when the money is received, it is receipted as normal with a CR to revenue and a DR to cash. This is the preferred method by ADE and Audit.
Debit 6702-01010 (CASH) $100,000
Credit 6702-45613 (Title VI-B Revenue) $100,000
*NOTE: This amount of revenue CANNOT cause the Year-to-Date (YTD) revenue for the district to exceed the total funds available. If this occurs, expenditures MUST be moved from F/S 6702 to other sources.
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HOW TO CODE VI-B REVENUE FOR JUNE EXPENDITURES
OTHER USES OF TITLE VI-B
SCHOOL-WIDE PROGRAMS UNDER ESEA TITLE 1 ALLLOWED BY 34CFR 300.206 (LIMITED
BY THE % OF STUDENTS PARTICIPATING)
PERMISSIVE USE OF FUNDS ALLOWED BY 34CFR 300.208
LEAs may use 15% of Title VI-B funds for CEIS activities. “Trigger” districts are required to
spend 15% of Title VI-B funds while other districts may voluntarily use up to the maximum
amount of 15% of Title VI-B funds for CEIS activities. (CEIS ACTIVITIES INCLUDE SERVICES
AND AIDS THAT BENEFIT NONDISABLED STUDENTS—THESE STUDENTS MUST BE TRACKED
BY THE DISTRICT)
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COORDINATED EARLY INTERVENING SERVICES
Additional academic and behavioral supports (Required or Voluntary) that are provided to
students in kindergarten through grade 12 with a particular emphasis on students in
kindergarten through grade three, who are not currently identified as needing special
education or related services, to enable the students to succeed in a general education
environment.
Required CEIS
Any LEA that is found to have significant disproportionality based on race or ethnicity is required to use 15 % of its IDEA funds for comprehensive CEIS. These funds must be used during the 27 month period of their availability for obligation and must be used for comprehensive CEIS regardless of whether the significant disproportionality is resolved during the time that the funds are available.
Must be included in district ACSIP plan.
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Important Budget Codes for Required CEIS
Title VI-B Regular Funds---Fund/Source 6702 and Program Code 269 must be used for current year required
CEIS funds while Program Code 267 must be used for carryover funds for required CEIS.
Example:
Fund -- Function - Subject -Program Code - Location -Object Code
6702 -- 1297 -XXX -269 -XX -6XXXX Current year required CEIS set-aside
6702 -- 1297 -XXX -267 -XX -6XXXX Required CEIS set-aside not spent in
prior FY (Carryover)
FUNCTION CODE 1297 used for Direct CEIS Instruction
FUNCTION CODE 2213 used for all Professional Development, including CEIS
FUNCTION CODE 1297 or Program codes 264, 265, 267, or 269 should NOT be budgeted or expended from
State/Local, Medicaid, or ARMAC funds.
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Important Budget Codes for Voluntary CEIS An LEA may voluntarily use up to the maximum amount (15% of 611 and 619 funds)
the LEA may reallocate any unspent Voluntary CEIS funds during the time that the funds are available for obligation
Title VI-B Regular Funds—Fund/Source 6702 and Program Code 265 must be used for current year voluntary CEIS funds while Program Code 264 must be used for carryover funds for voluntary CEIS.
Example:
Fund -- Function - Subject -Program Code - Location -Object Code
6702 -- 1297 -XXX -265 -XX -6XXXX Current year Voluntary CEIS set-
aside
6702 -- 1297 -XXX -264 -XX -6XXXX Voluntary CEIS set-aside not spent
in prior FY (Carryover)
FUNCTION CODE 1297 used for Direct CEIS Instruction
FUNCTION CODE 2213 used for all Professional Development, including CEIS
FUNCTION CODE 1297 or Program codes 264, 265, 267, or 269 should NOT be budgeted or expended
from State/Local, Medicaid, or ARMAC funds.
Must be included in district ACSIP plan.
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PRIVATE SCHOOL PROPORTIONATE SHARE
Section 14.04.01 of the Arkansas Department of Education Special Education and Related Services Procedural Requirements and Program Standards requires each LEA to spend on providing special education and related services (including direct services) to parentally-placed private school children with disabilities and home-schooled children with disabilities an amount that is the same proportion of the LEA’s total subgrant under section 611(g) of the IDEA.
If an LEA has not expended for equitable services all of these funds by the end of the fiscal year, the LEA must obligate the remaining funds for special education and related services (including direct services) to parentally-placed private school children with disabilities during a carry over period of one additional year.
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PRIVATE SCHOOL PROPORTIONATE SHARE
BUDGET CODES
Title VI-B Regular Funds---Fund/Source 6702 and Program Code 268 must be used for current
year Private School Proportionate Share funds and Program Code 266 must be used for carryover
funds for Private School Proportionate Share.
Example:
Fund -- Function - Subject -Program Code - Location -Object Code
6702 -- 1218 -XXX -268 -XX -6XXXX Current year PSPS set-aside
6702 -- 1218 -XXX -266 -XX -6XXXX Carryover PSPS set-aside not spent
in prior Fiscal Year
Function Codes 1218, 1228, 2158, and 2168 should be used for Private School Proportionate Share funds.
40
SPECIAL EDUCATION PRESCHOOL SERVICES
IDEA (Individuals with Disabilities Education Act) requires school districts to provide all eligible children with disabilities with a free appropriate public education, from ages 3 through 21 years.
Districts have the option providing special education services to eligible preschool children themselves or working with one or more other districts or with an education service cooperative (ESC) to provide the required services.
Eighteen districts provide preschool services with their own staff using State Preschool Grant funds, Title VI-B, Section 619 federal grant funds, and other state, local, and federal funds that the district receives.
41
SPECIAL EDUCATION PRESCHOOL SERVICES
The remaining districts have their ESC provide preschool services for the eligible preschool children of their district.
Preschool funds from State Preschool Grant funds and Title VI-B, Section 619 federal grant funds that these districts would receive if they operated their own preschool special education program are sent to the ESC,
These sources do not provide adequate funds to operate the preschool program, so the ESC invoices the school for services provided.
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Charges to Districts for Preschool Services
In recent years, ESCs have charged $452 for the preschool children that were being served on December 1, and $660 for the preschool children that were being served in Head Start centers on December 1 each year. Since the number of preschool children served in head start centers are included as part of the total number of preschool children served, the method of billing will change for 2012-13.
The amount each district will be invoiced by the co-op will be $610 per child for their children served by the co-op on December 1, 2011. Children served in Head Start, ABC, day care programs, etc. are included in the preschool child count; therefore, the districts will no longer be charged an additional amount for children served in Head Start centers.
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Charges to Districts for Preschool Services
School districts receive NO Title VI-B, Section 611 funds for their preschool children that receive services through ESCs, but Title VI-B, Section 611 funds CAN be used by districts to provide special education preschool services.
The account code that should be used if Title VI-B funds are used is to pay the ESC:
6702-1290-698-200-00-65910
ESCs will provide a list of each districts’ children that received preschool services and are included in the invoice if requested to do so.
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MEDICAID
WWW.ARMITS.ORG
In 2012-13, Budgets are required for Medicaid and ARMAC (Arkansas Medicaid Administrative Claiming). Budgets & AFR for both programs will be included in MySPED in FY 2013.
Budget Cash-on Hand and Projected Funds for Medicaid and ARMAC
Funds can be carried over into subsequent years
Medicaid and ARMAC funds can be used for non-special education activities:
Special education activities coded to Program 200
Non-Special education activities coded to Program 000 or some program code other than 200-269.
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MEDICAID MATCH
District’s Medicaid match must be paid from State/Local funds.
The account code for payment of a district’s Medicaid match should be
2000-2990-000-200-00-65900
MEDICAID/ARMAC Questions??
Contact: Tony Boaz at 1-501-375-6487
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Time Certification
Time certification forms are required for all Federal employees:
Full-time federal employees require certification forms to be completed two
times per year.
Employees who work in more than one federal program or work part-time in a
federal program and part in state, local or other programs require time
certification forms to be completed each month the employee works.
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LEA SPECIAL EDUCATION SUPERVISOR FUNDING
48
Funding for partial support for LEA Special Education Supervisor salaries & benefits will likely continue to be provided at a reduced amount for FY 2012-13 due to statewide financial conditions.
Supervisor funds must be coded to Fund/Source 2240 and Revenue 32310.
LEA Supervisor funds can be used for salaries & benefits of special education supervisors (or the purchase of the services of special education supervisors).
Expenditures from current or carryover funds should be coded F/S 1240 or F/S 2240.
State/Local, Title VI-B, Medicaid, or ARMAC funds can be used to support LEA Special Education Supervisor Salaries & Benefits.
EXTENDED SCHOOL YEAR SERVICES
One payment be made in September, 2012, for ESY services from the end of the 2011-12 School Year through the start of the 2012-13 School Year.
Funding will be $74 per day per child served.
ESY revenue must be coded to Fund/Source 2244 and revenue code 32314.
ESY expenditures, up to the amount of revenue the District/ESC will receive plus F/S 2244 carryover, should be coded to F/S 1244 or 2244 and Program code 200
ESY expenditures that exceed the revenue that will be received plus F/S 2244 carryover MUST be coded to some other fund.
Extended School Year (ESY) services may be provided during June, but the revenue will not be received until September
Anticipated revenue for ESY services in June must be recorded as accrued revenue.
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HOW TO CODE ACCRUED EXTENDED SCHOOL YEAR REVENUE FOR JUNE
The correct entry that ESCs/Districts may be required to use to record accrued revenue for Extended School Year services (F/SoF 2244) provided in June is shown below:
If the ESC/District had provided ESY services that would have generated $10,000 for ESY revenue in June ($74 per day times the number of days served by
June 30 for all students served), during period 12 or 13 of FY 12, the correct entry would be:
Debit 2244-01410 (Intergovernmental Receivable) $10,000
Credit 2244-32314 (ESY Revenue) $10,000*
On or after July 1, 2012 (or after the start of period 1 of FY ‘13), the correct entry is:
Debit 2244-32314 (ESY Revenue) $10,000
Credit 2244-01410 (Intergovernmental Receivable) $10,000
When funds are received, they should be recorded as a normal deposit with a CR to revenue and a DR to cash.
Debit 2244-01010 (CASH) $10,000 Credit 2244-32314 (ESY Revenue) $10,000 *NOTE: This amount CANNOT exceed the amount of ESY revenue that will be received. If a negative fund balance exists for F/S 2244 after anticipated revenue has been accrued, expenditures must be moved to another funding source.
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RESIDENTIAL REIMBURSEMENT
STUDENTS IN APPROVED ARKANSAS RESIDENTIAL TREATMENT FACILITIES
ONLY DISTRICTS WHERE FACILITIES ARE LOCATED WILL BE ABLE TO LOG INTO THE RPA
SYSTEM
CATEGORIES: 1) DISABLED
2) NONDISABLED
OUT-OF-STATE REIMBURSEMENT IDENTIFIED STUDENTS WITH DISABILITIES ONLY
TIMELY WEBSITE SUBMISSION
$60 PER DAY
Due to increased Foundation Funding and the number of beds approved at facilities, this amount might be adjusted for the fourth quarter
of FY 2012-13.
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CODING FOR RESIDENTIAL FUNDING DISABLED STUDENTS
FY 2012 FUNDING - $60 PER DAY
Due to increased Foundation Funding and the number of beds approved at facilities, this amount might be adjusted for the fourth quarter of FY 2012-13.
RESIDENTIAL FUNDING – DISABLED STUDENTS
REVENUE MUST BE CODED AS FUND/SOURCE 2255 REVENUE CODE 32340.
EXPENDITURES FOR RESIDENTIAL FUNDING--DISABLED STUDENTS
MUST BE RECORDED AS FUND/SOURCE 2255 AND PROGRAM CODE 200. THESE EXPENDITURES SHOULD EQUAL BUT NOT EXCEED RESIDENTIAL FUNDING FOR DISABLED STUDENTS THAT IS RECEIVED FROM THE STATE.
52
CODING FOR RESIDENTIAL FUNDING NON-DISABLED STUDENTS
FY 2012 FUNDING - $60 PER DAY
Due to increased Foundation Funding and the number of beds approved at facilities, this amount might be decreased for FY 2012-13.
RESIDENTIAL FUNDING – NON-DISABLED STUDENTS
REVENUE MUST BE CODED AS FUND/SOURCE 2250 REVENUE CODE 32330.
EXPENDITURES FOR RESIDENTIAL FUNDING—NON-DISABLED STUDENTS
MUST BE RECORDED AS FUND/SOURCE 2250 AND PROGRAM CODE 000. THESE EXPENDITURES SHOULD EQUAL BUT NOT EXCEED RESIDENTIAL FUNDING FOR NON-DISABLED STUDENTS THAT IS RECEIVED FROM THE STATE. THE NEW FUNCTION CODE FOR RESIDENTIAL EXPENDITURES FOR NON-DISABLED STUDENTS IS 1197.
53
CATASTROPHIC OCCURRENCE PROGRAM
As defined at A.C.A. 6-20-2303(20), the Catastrophic Occurrence program is to address only those individual cases where special education and related services required by the individualized education program (IEP) of a particular student with disabilities that are provided by a school district are:
STUDENT SPECIFIC Examples would include a 1:1 teacher needed specifically for the student, specific assistive technology, and specialized medical care
and treatment. Costs must be justified and documented on the basis of valid IEP. DO NOT PRORATE OR INCLUDE THE FULL SALARY OF SPECIAL ED TEACHER S UNLESS THE TEACHER ‘S PRIMARY RESPONSIBILITY IS
1:1 INSTRUCTION FOR THE STUDENT.
UNDULY EXPENSIVE
EXTRAORDINARY
BEYOND ROUTINE NORMAL COSTS associated with special education and related services.
(NEW DATES)
All Special Education Catastrophic Occurrences students must be registered by November 1, 2012. Estimated Catastrophic Occurrences costs for the year for each student must be included as part of the student registry information by November 1, 2012. Final Catastrophic cost must be submitted by April 15, 2013, via the MySPED web site and confirmed by the Superintendent’s certification form that can be mailed or faxed on or by April 15, 2013.
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CATASTROPHIC OCCURRENCE PROGRAM
Must equal or exceed $15,000, after Medicaid, ESY, Insurance, and Other offsets
After offsets, funding calculated at 100% of $15,000, then prorated at 80% of next $35,000 and 50% of next $50,000. If total state requests exceed appropriation, funding for each eligible student will be prorated to meet state appropriation.
The appropriate 21-digit APSCN account code must be provided as part of the claim for any expenditure to be included.
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CATASTROPHIC OCCURRENCE PROGRAM
Title VI-B expenditures CANNOT be included as part of claims and the Title VI-B per student amount will NOT be counted as an offset.
Pro-rated salaries and benefits for Speech Therapists can be included as part of claims but a description of how the cost is determined must be included.
Other salary fund expenditures CANNOT be included---exceptions may be allowed if 1:1 instruction is required fulltime and the comment section includes an explanation telling why the service/expenditure is required.
If F/S 1244 or F/S 2244 ESY expenditures are claimed, the ESY revenue must be included as an offset.
Medicaid and ARMAC expenditures can be included as part of the claim, but Medicaid received must be counted as an offset.
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Individual occurrence amount: DO NOT prorate Special
Ed teachers. Do NOT prorate aides, drivers, bus aides,
etc. unless specific to student
DO NOT use Title VI-B Federal Funds
See Line Item
A) Special Education Teacher
APSCN Account String
1000-1220-001-200-00-61110
Salary $6,358
Benefits $635
This will not be funded.
B) Special Education Aide
APSCN Account String
2000-1220-001-200-00-61120
Salary $12,848.58
Benefits $593.00
This may be funded.
Is this in the Child’s IEP?
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CATASTROPHIC REGISTRY
CODING FOR CATASTROPHIC OCCURRENCE PROGRAM
Revenue received from approved Catastrophic Occurrences must be coded as:
Fund Source of Fund 2265
Revenue Code 32355.
Expenditures from Catastrophic Occurrence fund must be coded as:
Fund Source of Fund 1265 or 2265
Program Code 200
NOTE: THESE EXPENDITURES FROM THE CATASTROPHIC FUND COULD EQUAL BUT CANNOT EXCEED STATE FUNDING RECEIVED FOR THE CATASTROPHIC OCCURRENCES PROGRAM PLUS F/S 2265 CARRYOVER FUNDS.
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AUDITS
Some of the most common audit exceptions for districts in 2010-12
included:
Failure to provide time certification forms as required for all Federal
employees
Failure to spend within 10% of the budgeted function & object
amount for federal programs
Failure to follow Davis-Bacon Act, Buy American Made, or Certified List
of Debarred or Suspended Vendor for federal expenditures
Failure to include the narrative for Special Education program (Title VI-
B and Title VI-B Preschool) expenditures in FFATA (Federal Financial
Accountability & Transparency ACT)
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FFATA
“The Federal Funding Accountability and Transparency Act
(FFATA), signed on September 26, 2006, requires districts to
provide a short, simple narrative that accurately summarizes
the district’s plans for using Title I, Title II-A, Title III, & Title VI-B
funds .” Both school age (Section 611) and preschool
(Section 619) special education programs are required to
provide the narrative for 2012-13. See Commissioner’s
Memo FIN 12-029 for instruction for completing this
requirement.
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FFATA SAMPLE NARRATIVE
“The 2012-13 Title VI-B allocation is budgeted and utilized for
services in meeting the needs of students with disabilities as
identified under IDEA. Funds are used to pay Salaries & Benefits,
Speech Therapy Services, Occupational & Physical Therapy,
Materials & Supplies, Equipment, Early Childhood costs, Special
Education Supervisor costs, Psychological Assessments,
Professional Development, Software for Due Process paperwork,
travel and other incidentals.”
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TIMELY & ACCURATE REPORTS
Submit timely & accurate reports:
Annual Financial Report to APSCN by August 31
Budget Information to APSCN by September 30
Budget application requirements by October 1
Provide FFATA (Federal Funding Accountability & Transparency Act) narrative
December 1 Child Count
Prompt responses to emails requesting additional information, if needed
Catastrophic Occurrences Student Registry Info including Demographic and Preliminary Student Costs by November 1, 2012
Catastrophic Occurrences Final Student Costs by April 15, 2013
Superintendents Certification Reports
Cycle Reports to APSCN—ADE Auditors WILL ask to see Cycle 4 Report of Child Count and Other Data for selected districts
ESY and Residential Reimbursement Claim Certification Forms
Catastrophic Reimbursement Claims Certification Form
Other
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Data & Research http://arksped.k12.ar.us/sections/dataandres
earch.html
2012/13 APSCN User Guides with Data Dictionaries
Contact Carrie Anderson, Research/Data Analyst
501-683-7219
or Dr. Jody A. Fields, Director
501-683-7219
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WWW.APSCN.ORG
Click [FMS]
Click [Financial Management Guide]
Username: apscn
Password: docs
Click [Arkansas Financial Accounting Handbook]
1-800-435-7989
1-501-682-4357
Provides a basic guideline for the accounting of
a school district’s revenue, expenditures,
balances, etc.
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APSCN FINANCIAL MANUAL SPECIAL EDUCATION CODES:
FEDERAL FUND/SOURCE & REVENUE CODES
F/SoF 6702 = Title VI-B, Section 611 (School Age) Revenue Code: 45613 ***ESCs DO NOT USE 6702!!!!!
F/SoF 6710 = Title VI-B, Section 619 (Federal Preschool) Revenue Code: 45630
F/SoF 6749 = Medicaid for Preschool Revenue Code: 45679
F/SoF 6750 = Medicaid for School District School Age Revenue Code: 45910
F/SoF 6752 = ARMAC Revenue Code: 45913
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APSCN FINANCIAL MANUAL SPECIAL EDUCATION CODES:
STATE FUND/SOURCE & REVENUE CODES
F/S REV DESCRIPTION
2240 32310 = LEA Sp Ed Supervisor
2244 32314 = Extended School Year
2250 32330 = Residential, Non-Disabled
2255 32340 = Residential, Disabled
2260 32350 = State Sp Ed Preschool Grant
2261 32351 = Youth Shelters
2265 32355 = Catastrophic Loss Funding
2277 32372 = Juvenile Detention Centers
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APSCN FINANCIAL MANUAL
SPECIAL EDUCATION CODES: COMMON FUNCTION CODES USED
FUNCTION CODES
1210-1299 Special Education Instruction codes--for students with a disability who receive special education instruction.
1290 Preschool - Special Education. A preschool student with a disability who receives special education instruction in a public or private preschool program.
2140 Psychological Services. Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests and behavioral evaluation; and planning and managing a program of psychological services, including psychological counseling for students and staff.
2150 Speech Pathology and Audiology Services. Activities that identify, assess, and treat children with speech, hearing and language impairments.
2160 Physical and Occupational Therapy. Services provided by a qualified physical therapist directed toward improving, developing or restoring function impaired or loss through illness, injury or deprivation. Speech Pathology and Audiology Services. Activities that identify, assess, and treat children with speech, hearing and language impairments.
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SPECIAL EDUCATION CODES:
COMMON FUNCTION CODES USED
FUNCTION CODES
2292 Special Education Director
5500 Indirect Costs
2213 Instructional Staff Training/Professional Development. Activities associated with the professional
development and training of instructional personnel. These include such activities as in-service training
(including mentor teachers), workshops, conferences, demonstrations, and courses for college credit
(tuition reimbursement), and other activities related to the ongoing growth and development of Instructional
personnel. Training that supports the use of technology for instruction should be included in this code (states
may establish a sub-object code for specific tracking of technology-related training costs). The incremental costs
associated with providing substitute teachers in the classroom (while regular teachers attend training) should
be captured in this function code. All costs should be charged to this code regardless of whether training
services are provided internally or purchased from external vendors. This also includes charging substitute pay
for teachers participating in development.
Other codes may be acceptable, but possibly will result in questions. Some general education codes such as
2120-2129 (Guidance Services), 2130-2139 (Health Services), 2180 (School Based Mental Health), etc. can be
used for students with disabilities but use of these codes must be supported by students’ IEPs.
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APSCN FINANCIAL MANUAL
NON-SPECIAL EDUCATION FUNCTION CODES:
FUNCTION CODES NOT ALLOWED/WILL RESULT IN QUESTIONS
FUNCTION CODES
1105 Preschool. Arkansas Better Chance (ABC) provides learning experiences for educationally deprived children ages 3-5.
1110 Kindergarten. Learning experiences for students 5 and 6 years old.
1120 Elementary. Learning experiences generally for students in grades 1 through 6 but may include up to grade 8.
1130 Middle/Junior High. Learning experiences for grades 5 through 9
1140 High School. Learning experiences generally for grades 9 through 12 but may include grades 7 and 8.
1150 Athletics. Any athletic program which is organized primarily for the purpose of competing with other schools, public or private, or any athletic program which is subject to regulation by Arkansas Activities Association.
1265 Pre-referral
1266 Post dismissal.
1267 Section 504 Eligible
1500 -1599 (Compensatory Education---See page 20 Financial Accounting Handbook)
1950 Alternative Learning Environment
2230 Instructional Technology
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10% BUDGET/EXPENDITURE VARIANCE
CHANGE FOR TITLE VI-B FUNDS
A district’s Title VI-B or other federal expenditures for each function/object code can exceed the budgeted amount for each function/object code by 10% of the TOTAL federal budget amount before a budget amendment is required.
Function/object codes ARE important but a district’s 10% variance has greater flexibility than previously allowed.
This change does NOT mean that a district can use Title VI-B special education funds for non-allowable special education expenditure.
This change does NOT mean that a district can use account codes that are not allowable special education codes..
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SAMPLE BUDGET-EXPENDITURE REPORT
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Budget Amendments May be submitted beginning January 01, 2013.
Follow below procedure:
1. Make the necessary changes for the budget(s) in APSCN
2. Print out the COGNOS report after the changes have been made.
3. Complete Budget Amendment Form (MYSPED vs. COGNOS)
Forms can be found in District’s MySped or
ADE Special Ed website under the Funding & Finance Tab
4. Mail both Budget Amendment & COGNOS report to our office.
*REMINDER: Provide an equipment list for any equipment/technology
coded to object code range 67000 thru 67999, if changes in the
INCREASE side are requested.
POSSIBLE BUDGET CUTS
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NOT likely in 2012-13!
Recently there has been talk of budget cuts from 7% to 20% for 2012-13. This
is caused by the possible “sequestration” of federal funds. Sequestration is a
part of the Balanced Budget Act of 1985 that imposes automatic cuts to
federal programs if congress does not approve a balanced budget.
Communication from the U.S. Department of Education confirmed that there is
no reason to believe that sequestration would affect funding for 2012-13;
therefore, Title VI-B budgets should NOT be reduced for the 2012-13 school
year.
During the 2013-14, across-the-board cuts could be felt in education programs.
The reductions for Title VI-B funds could range from 4% to 19% for 2013-14
school year.
PROJECTED BUDGET REVIEW SCHEDULE
AFR Review Starts September
Completed by End of November
Budget Review Starts at End of October
Completed by End of December
Approved Review & Approval Notice (CFDA #84.027), Budget(s), Annual Financial Reports, and Equipment or Buses Purchased or Construction/Renovation Projects Completed list(s) returned to District by End of January.
Equipment or Bus Purchase or Construction/Renovation Project Requests
Approved or contacted (for more info) within two weeks of receipt
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SPECIAL EDUCATION BUDGET AMENDMENT
REVIEW SCHEDULE
Budget Amendment Review
Start Accepting After January 1
Respond to/Approval to ESC/District within TWO weeks of receipt
For these timelines to be met,
G&D Must Be Fully Staffed & Task Oriented
Complete & Accurate Budgets/Amendments Must Be Received
Timely & Accurate Feedback Must Be Provided When Requested
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PAYMENT SUSPENSION
ALL Budget Applications are to be complete, accurate, and submitted by the DUE
DATE of October 1, 2012.
AFTER OCTOBER 31, TITLE VI-B PAYMENTS WILL BE SUSPENDED FOR DISTRICTS
THAT HAVE NOT SUBMITTED ALL REQUIRED BUDGET ITEMS BY THE OCTOBER 1
DUE DATE. SUSPENDED PAYMENTS WILL BE RESUMED FOR THESE DISTRICTS
WHEN ALL REQUIRED INFORMATION IS PROVIDED AND THE DISTRICT’S BUDGET
APPLICATION APPROVED.
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Procedure & Timeline
Correspondence/Response
Budget Applications are DUE October 1, 2012.
If additional information or clarification is needed, a Grants &Data staff member will send an e-mail to the SPED Supervisor requesting the needed information.
If the requested information is not provided within 7-10 days, a second e-mail will be sent to the SPED Supervisor requesting the information again. This email will also indicate that payments have been suspended until a response is received. It will be copied to the Business Manager and Superintendent.
If the second request for information does not generate the needed information within 7-10 days, a third email for the District/ESC will be sent to the Superintendent/Director notifying him/her that payments to the District/ESC are suspended and that payments will be released when the information is provided and the budget application approved. The email to the Superintendent/ESC Director will be copied to the business manager and the Special Ed Supervisor/EC Coordinator.
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BUDGET APPLICATION & FINANCIAL INFORMATION CONTACTS
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Mikki Eubank is the contact person regarding special education budget
and finance questions for school districts with LEA # 0101 through
4003. Mikki will review budgets, annual financial reports, and other
financial work for this group of Districts. Mikki can be contacted by
email at [email protected] or by phone at 501-682-4223.
BUDGET APPLICATION & FINANCIAL INFORMATION CONTACTS
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Robert Coates is the contact person regarding special education
budget and finance questions for school districts with LEA # 4101
through 9150. Robert will review budgets, annual financial reports,
and other financial work for this group of districts. Robert can be
contacted by email at [email protected] or by phone at
501-682-4223.
BUDGET APPLICATION & FINANCIAL INFORMATION CONTACTS
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Patricia Izquierdo is the contact person regarding Preschool Special
education budget and finance questions for district and education
service cooperative. Patricia will review budgets, annual financial
reports, and other financial work for these programs for districts and
ESCs. Patricia can be contacted by email at
[email protected] or by phone at 501-682-4223.
MAIL DOCUMENTS
NO FAXES
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Special Education Unit
1401 West Capitol, Suite # 450
Little Rock, AR 72201
QUESTIONS? E-mail questions to:
Special Education Unit:
1401 West Capitol, Suite 450
Little Rock, AR 72201
OFFICE: 501-682-4223
FAX: 501-682-4313
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Thanks!