budgeting. objectives participants will learn: resources for budgeting distribution of state special...
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Budgeting
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Objectives
Participants will learn:• Resources for budgeting• Distribution of state special ed funds• Projecting state and federal funds• Code structure for budgets• Developing a budget• Monitoring a budget• Roll forward and lapsed funds
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Projecting State Special Education Funds
Important documents for getting started:– Student Attendance Accounting Handbook
(SAAH) http://www.tea.state.tx.us/school.finance/handbook/index.html
– Public Education Information Management System (PEIMS) http://www.tea.state.tx.us/peims/standards/index.html
– Financial Accountability System Resource
(FAR) Guidehttp://www.tea.state.tx.us/school.finance/audit/resguide12/index.html
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Student Attendance Accounting Handbook (SAAH)
• Describes Foundation School Program (FSP) eligibility requirements of all students
• Contains chapter on special education
requirements
• Describes instructional arrangements
• Provides information to understand which students are eligible for State special education funds
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PEIMS
• Understand data and coding structure
• Know submission dates (four times a year) and
how they relate to budgets and revenue
• Have system to get accurate data to PEIMS
clerk on time
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Getting Started with Budgeting
• Chart – Distribution of State Funds for Students Receiving
Special Education (handout)
• District data will impact– Number of students by instructional arrangement– Adjusted allotment– Attendance– Days of instruction for students
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DISTRIBUTION OF STATE FUNDSFOR STUDENTS RECEIVING SPECIAL EDUCATION
Example: Funds Generated by One Student if Adjusted Allotment (AA) = $3,000
Instructional Arrangement
Hmbnd Resrce* Speech Hospital VAC Off HomeCampus
ResidentC & T
Mainstrm(ADA)
(A) Days Present 180 180 180 180 180 180 180 180
(B) Average Hours per Day 1 2.859 0.25 4.5 5.5 4.25 5.5 6
(C) Total Contact Hours [A x B] 180 514.62 45 810 990 765 990 1,080
(D) Days Taught x 6 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080
(E) FTE [C / D] 0.1667 0.4765 0.0417 0.7500 0.9167 0.7083 0.9167 1.0000
(F) Funding Weight 5 3 5 3 2.3 2.7 4 1.1
(G) Weighted FTE [E x F] 0.8333 1.4295 0.2083 2.2500 2.1083 1.9125 3.6667 1.1000
(H) AA 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
(I) Sp Ed Funds Generated [G x H] 2,500 4,289 625 6,750 6,325 5,738 11,000 3,300
(J) ADA of This Student 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
(K) Sp Ed FTE [from E] 0.1667 0.4765 0.0417 0.7500 0.9167 0.7083 0.9167 0.0000
(L) Regular Program ADA [J-K] 0.8333 0.5235 0.9583 0.2500 0.0833 0.2917 0.0833 1.0000
(M) AA 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
(N) Reg Ed Funds Generated [L x M] 2,500 1,571 2,875 750 250 875 250 3,000
(O) Total Funds Generated [I + N] 5,000 5,860 3,500 7,500 6,575 6,613 11,250 6,300
* Same for self-contained, mild/moderate/severe, regular campus
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Summary of Finances
• Includes two projections for State special education funds– LPE Legislative Payment Estimate– DPE District Planning Estimate
• Funds flow to LEAs based on these projections• Be cautious!• View district Summary of Finances at this site:
http://www.tea.state.tx.us/school.finance/funding/sofweb7.html
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Projecting Federal Special Education Funds
• Tentative entitlements – approximately May
• Use previous year’s maximum entitlements if projection needed earlier– May want to reduce or if losing students or
maintaining numbers of students– Population and poverty amounts calculated
annually
• Maximum entitlements always unknown until approximately February
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Partnering with Business Office
Know • Business office paper work process• Who gets what paper work• Who can provide copies of budgets• When is best time to get up-to-date budgets• What business office expects• Who is paid from each special education budget
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Partnering with Business Office
• Include business office timelines in special ed written procedures
• Always meet timelines/deadlines• Know everyone’s role in budgeting State and
Federal special education funds• Every director’s role in budgeting will vary
depending on the district
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Financial Accountability System Resource (FAR) Guide
• Provides coding structure for budget
• Review handout with budget codes
• FAR Guide available at this site:
http://www.tea.state.tx.us/school.finance/audit/resguide12/index.html
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Financial Accountability System Resource (FAR) Guide
Accounting (budget) codes• Code structure• Basic system code composition• Function codes • Object codes
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The Code Structure
X X X - X X - X X X X - X X - X X X - X - X X - X - X X
Major Detail AccountClassification
Major Detail
Indicates a mandatory code for State reporting purposes
Indicates a code that may be used at local option
Major Detail
Object Codes: Assets (1XXX) Liabilities (2XXX) Fund Equity (3XXX) Clearing Accounts (4XXX) Revenues/Income (5XXX) Expenditures/Expenses (6XXX) Other Resources/Non-Operating
Revenues/Residual Equity Transfers In (7XXX)
Other Uses/Non-Operating Expenses/Residual Equity Transfers Out (8XXX)
Fund Codes (1XX - 8XX)
Account Groups (9XX)
FunctionCodes (11 - 99)
Local OptionCodes 1 and 2 (XX)
OrganizationCodes (001 - 999)
FiscalYearCode (0 - 9)
ProgramIntentCodes
(11 - 99)
Local OptionCode 3 (X)
Local OptionCodes 4 and 5 (XX)
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Ready To Start Budgeting
First things first . . .• Budget personnel first• Meet with staff and stakeholders to develop
budget for remaining funds and new personnel• Use surveys, demographic data, and student
achievement data to help budget for priorities• Budget for the unexpected
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Prior End-of-Year Budgets
Review previous year’s budgets to get a feel for current year budget– Less likely to forget to budget for expenditure– Gives indication on continuing expenditures
that must be budgeted
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State Special Education Funds
Budget for . . .• 15% indirect funds (sometimes referred to
administrative cost) (TAC 105.11)
• If SSA, budget for centralized costs– Determine budget for centralized costs– Have process to determine how much each district
pays– Each member district must budget 85% of State
special education funds for direct services (TAC 89.1125)
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Local Special Education Funds
Local special education funds• Funds district contributes over and above state
special education funds• Use for special education expenditures not
allowed from state and federal special education funds
• When reducing these funds, be aware these funds can impact MOE significantly
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Federal Special Education Funds
Budget for . . .• Residential set aside
– 25% of tentative base entitlement of IDEA-B Formula
• Private school proportionate sharehttp://www.tea.state.tx.us/special.ed/private/psguide.pdf
• Early intervening services (EIS)– Up to 15% of IDEA-B Formula maximum
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Federal Special Education Funds
Budget for . . .• Schoolwide program (if applicable)
• Related services to maximize Medicaid reimbursement
• Federal indirect cost
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Which Budget To Use
• Use the following to help decide where to budget expenditures
– Allowables and unallowables for state and federal funds
– Previous budgets
– Funding pyramid of fund sources
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Laws, Rules, Regulations Budgeting Funds
Excess cost of serving students with disabilities (34 CFR §300.184)
Early intervening services (34 CFR § 300.226 )
FederalSpecial
Education Funds
Services over/above what is funded with state/local
funds
Must be spent on the excess cost of serving students with disabilities (34 CFR §300.184)
At least 85% must be spent for services for students with disabilities (TEC §42.151(h), TAC §89.1125 and TAC §105.11)
StateSpecial
Education Block Grant
Special services, materials, supplies, and equipment
directly related to the development and
implementation of IEPs not ordinarily purchased for the
regular classroom.
Generated by all students enrolled in the district (TEC §42.003)
FoundationSchool Program
(FSP)
Services, materials, supplies, and equipment provided to all students
Maintenance of Effort(34 CFR §203)
Local FundsLEA may not spend less
from local funds below the level for the preceding
fiscal year to meet MOE.
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Supplement vs. Supplant
Special education funds must be used to supplement and increase the level of federal, state, and local funds expended for special education and related services provided to children with disabilities and in no case to supplant those federal, state, and local funds
(34 § CFR 300.162)
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Budgeting Cycles
FUND BUDGETING CYCLE
IDEA-B Formula/IDEA-B Formula (Deaf) 7/1 through 6/30
IDEA-B Preschool/IDEA-B Preschool (Deaf) 7/1 through 6/30
IDEA-B Discretionary 7/1 through 8/31
State Deaf 9/1 through 8/31
IDEA-B Deaf-Blind Discretionary 10/1 through 9/30
IDEA-D Deaf-Blind 10/1 through 9/30
IDEA-C Early Intervention (Deaf) 7/1 through 9/30
State Special Education Block Grant LEA fiscal year
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Flow of Funds
State special education funds• Summary of finances• No application
Federal special education funds• WebSAS application due no later than first
business day in September• Submit expenditure reports for reimbursement
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Monitor Budget
• Develop a written process– Who does what, i.e. you, secretary, staff– Who has authority to spend funds, approve
expenditures, etc.
• Maintain NOGAs and TEA award letters• Know when to amend budgets
– Match local budget to WebSAS/eGrants budget– Monitor emails for auto-communications regarding
application status in WebSAS/eGrants– Review budgets on regular basis
• Prevent lapsed funds
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Lapsed Funds
• Department of Education (USDE) views Lapsed Funds as a significant risk factor
• Lapsed Funds and large Roll Forward amounts could indicate:– Lack of programmatic and financial planning– Lack of internal controls over obligations– Inability to liquidate obligations in a timely manner– Poor financial systems– Poor cash management practices
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Resources
– Student Attendance Accounting Handbook
(SAAH) http://www.tea.state.tx.us/school.finance/handbook/index.html
– Public Education Information Management
System (PEIMS)http://www.tea.state.tx.us/peims/standards/index.html
– Financial Accountability System Resource
(FAR) Guidehttp://www.tea.state.tx.us/school.finance/audit/resguide12/
index.html
– WebSAS Administrators Guide
http://www.tea.state.tx.us/special.ed/funding/pdf/admin08.pdf
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Summary
During this module, participants learned:• Resources for budgeting• Distribution of state special ed funds• Projecting state and federal funds• Code structure for budgets• Developing a budget• Monitoring a budget• Roll forward and lapsed funds