Different Approaches to Working with LEAs on MOE Presented by Virginia, Maine, and Idaho

Virginia’s Automated LEA MOE Application

Presented by: Tracie L. Coleman Special Education Budget & Finance Manager Division of Special Education & Student Services

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LEA Enters State and Local Expenditures

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LEA Meets All Four MOE Methods/Tests

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LEA Does Not Meet Any MOE Methods/Tests

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Options Available When LEA Does Not Meet Any

MOE Methods/Tests

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LEA Meets One MOE Method/Test

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Options Available When LEA Meets One

MOE Method/Test

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Summary Screen for §300.204(a)

Allowable Exception-Voluntary Departures

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Detail Screen for §300.204(a) Allowable

Exception-Voluntary Departures

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Summary Screen for §300.204(c) Allowable

Exception-Termination of Services to Students

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Detail Screen for §300.204(c) Allowable

Exception-Termination of Services to Students

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Summary Screen for §300.204(d) Allowable

Exception-Termination of Costly Expenditure

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Detail Screen for §300.204(d) Allowable

Exception-Termination of Costly Expenditure

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MOE Flexibility Provision §300.205–

Adjustment to Local Fiscal Efforts in Certain

Fiscal Years

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Summary Screen Showing LEA Data

Pending Review by the SEA

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LEA Can Generate Reports By Year

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LEA’s Superintendent Must Sign the

Verification Report

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Virginia Department of Education

Tracie L. Coleman, CPA, MBA Special Education Budget and Finance Manager 804-225-2704 Tracie.Coleman@doe.virginia.gov Virginia Special Education Grants Funding

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mailto:Tracie.Coleman@doe.virginia.govhttp://www.doe.virginia.gov/special_ed/grants_funding/index.shtml

Maine: Incorporation of CIFR’sLEA MOE Eligibility Calculator into online system

Presented by: Edward (Ted) Fournier Coordinator of Finance and Data – Special Services Maine Department of Education

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Online Guidance for Maine’s EligibilityCalculator

MOE Eligibility Calculator Guidance for 2016-2017

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https://www.4pcamaine.org/SPED/FY2017/data_entry/sped_maintenance_effort_guidance.phtml

Idaho: Transition from online system to CIFR’s LEA MOE Calculator

Presented by: Wendy Lee Funding & Accountability Coordinator Idaho State Department of Education

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Where is Idaho?

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Fun Facts About Idaho • Idaho is 83,557 square miles and is the 13th largest State in the U.S.

• Frank C hurch River of No Return Wilderness is t he l argest in the l ower 48 s tates- 2.3 million acres of backcountry and 63% of Idaho is publ ic land.

• Idaho has m ore s oakable hot springs t han all other states combined.

• Idaho has 3,100 miles of rivers – more t han any ot her state: • Idaho’s Salmon River is the longest free-flowing River that heads and flows in a single state.

• The deepest river gorge in North America is Idaho’s Hells Canyon 7,900 ft. deep not to be confused with the Twin Falls River gorge where Evel Knievel’s jump was in 1974. (Grand Canyon of Arizona is 6,000 feet).

• Shoshone Falls (212 Feet) drops 52 feet further than Niagara Falls.

• The Idaho Capital building is heated by geothermal water, and is famous for potatoes. • Idaho Produces 1/3 of the potatoes grown in the United States.

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Famous People from Idaho • Kristin Armstrong, Olympic Gold Medal Cyclist

• Picabo Street, World & Olympic Gold Medal Skier

• Ernest Hemingway, George Kennedy, & Lou Dobbs

• Bill Fagerbakke (Patrick Star character from Sponge Bob Square Pants)

• Sacajawea, Lewis and Clark guide

• Nikki Sixx, Motley Crue

• Sarah Palin, from Sandpoint Idaho

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Special Education Facts About Idaho: 70-75% of Idaho’s Public Schools are located

in Rural Areas scattered throughout the State. • There are 166 District and Charters.

• 51 are Charter Schools. • 10 LEA Sponsored Charter Schools.• An average opening of 3 new Charter schools each year.

• We fund Idaho School for Deaf and Blind, Department of JuvenileCorrections, & Department of Corrections.

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In 2015 Idaho Spent $243,297,479 on Special Education Programs & Services

Idaho distributes on average over 91% of IDEA Part B Funds and

nearly 100% of Preschool

Funds

State & Local Funding

$155,099,600 64%

IDEA Part B & Preschool

$53,072,635 22%

Medicaid $35,125,244

14%

Idaho’s LEAs reported 29,534 Special Education

Students and spent on average $8,238 per student.

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In 2015 Idaho Reserved 9% of IDEA Part B funding for Admin and State Level Activities funds

Idaho has a small administrative operating budget. • Staff members dedicated to fiscal operations within the Special Education

Division: • Fiscal & Accountability Coordinator (1.5 years) • Contracts & Funding Program Specialist

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Past Year and a Half Recap

1. Adopted New Uniform Grant Guidance (EDGAR).

2. Participated in and responded to four Federal Audits.

3. Conducted trainings and distributed training materials throughout theState.

4. Implemented new fiscal monitoring program.

5. Offered for the first time a competitive mini grant opportunity for hardto fill positions.

6. And then, there came the MOE changes…

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My Reaction:

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First Steps:

1. Fully understand the MOE changes and implications.

2. Analyze our Current Web-based Eligibility and Compliance system.

3. Review our Current MOE Process.

4. Create a model that can easily be used and understood by LEAs.

5. Implement training model within the LEAs on the new MOE changes.

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Example

Fiscal Year State & Local State & Local Per Capita Child Count Pass / Fail

2016 $ 21,000 $ 2,100 10 P

2017 $ 21,600 $ 2,700 8 P

2018 $ 21,500 $ 2,150 10 F

2019 $ 22,200 $ 1,850 12 P

2020 $ 22,000 $ 2,200 10 F

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Idaho’s Process On-Line web-based application for eligibility

• Three tiered levels to compare: 1. Compliance Expenditures: Audited expenditures from two years prior (June 2015). 2. Last Year’s Expenditures (June 2016). 3. Budget Year Expenditures (June 2017). 4. Previous Application Years (Multiple). 5. Separate Post Compliance Expenditure Adjustments.

Compliance Review • Receive audited financial information from Public School Finance:

1. We import the figures and test for failure and changes to the Reported Last year’sexpenditures (June 2016).

2. Review the figures against past year’s applications years. 3. Import figures into post approved compliance document. 4. Contact LEA for detected failures and or work with allowable exception.

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On-Line Application

Includes adjusted Exception total

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Here are the problems:

1. Computing allowable exceptions and adjustments was difficult acrossyears, and most LEAs did not know how to compute them accurately.

2. LEAs were confused on when to take the allowable adjustments.

3. LEAs were even more confused when notified of compliance failure.

CIFR’s help and tool were very helpful to eliminate all guesswork.

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Voluntary Decrease in departure or enrollment

Blackfoot retirement (a) (b) MOE S&L Exception Exception Adjusted Child Count Per Pupil

FY2013 2,278,227.00 2,278,227.00 407 5,597.61 Highest Per Capita

FY2014 2,292,246.00 2,292,246.00 431 5,318.44 Highest State and Local Amount FY2015 Exception 2,292,246.00 120,320.00 2,171,926.00 431 5,039.27

FY2015 2,060,640.00 0 2,060,640.00 410 5,025.95 Failing Both

Example of Manual Process forExceptions

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Template Exception Example

(b) A decrease in the enrollment of children with disabilities (option 2: auto calculated). Column1 Column2 2014-15 Enrollment 410.00 2013-14 Enrollment 431.00 Difference (must be (-) to apply exception) -21 Percent Difference 5% Column1 Local Total State and Local Total 2013-14 Expenditures -$ 2,292,246.00 $ Allowed Reduction -$ 111,687.16 $

Exceptions to Maintenance of Effort as Permitted by 34 CFR §300.204 -- 2014-2015

(a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. (Only include salary and benefits paid from state and/or local funds)

Departing Personnel Position Title Employee Name Reason for Leaving Salary Benefits Total Expenditures

SPED Director Joanne Goodsped Retired 100,000.00 $ 20,320.00 $ 120,320.00 $ -$ -$ -$ -$

Departing Total 100,000.00 $ 20,320.00 $ 120,320.00 $

Template points out allowable

exceptions and computes

automatically.

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Template Calculation Example

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Voluntary Decrease in departure or enrollment

MOE S&L Exception Exception Adjusted Child Count Per Pupil FY 2012 2,371,983.00 2,371,983.00 406 5,842.32 FY2013 Exception 2,371,983.00 69,495.00 2,302,488.00 406 5,671.15

FY2013 2,356,265.00 2,356,265.00 407 5,789.35 FY2014 Exception 2,356,265.00 78,038.00 2,278,227.00 407 5,597.61

FY2014 2,292,246.00 2,292,246.00 431 5,318.44 FY2015 Exception 2,292,246.00 120,320.00 111,687.16 2,060,238.84 431 4,780.14

FY2015 2,060,640.00 0 2,060,640.00 410 5,025.95

Blackfoot retirement (a) (b)

Met w/Exceptions for Total and Per Capita New Threshold for Per Capita

Met w/Exceptions for Total, Did Not Meet Per Capita New Threshold for Total

Allowable Exception (b) - decrease in enrollment - FY 2015 Difference in enrollment: 431-410 = 21; 21/431 = .048724 .048274*2,292,246.00 = 111,687.16

Example of M anual Process for MOE Results

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http:111,687.16

Results using Template:

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Recap

1. Last year, used the template with 23 Districts and Charters last yearto determine exceptions and MOE compliance.

2. This year, will use the template on a case by case basis for eligibility.

3. Working on plan to integrate the template or model into ourapplication system this year for use next year.

4. Excited to make the tool available to LEAs.

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Contact Us

Web: http://cifr.wested.org/ Email: cifr_info@wested.org Tel: 855.865.7323 Twitter: @CIFR_IDEA

Web: https://ideadata.org/ Email: ideadata@westat.com Tel: 888.819.7024 Twitter: @IDEAdatacenter

mailto:ideadata@westat.comhttp:https://ideadata.orgmailto:cifr_info@wested.orghttp:http://cifr.wested.org

Different Approaches to Working with LEAs on MOEVirginia’s Automated LEA MOE ApplicationLEA Enters State and Local ExpendituresLEA Meets All Four MOE Methods/TestsLEA Does Not Meet Any MOE Methods/TestsOptions Available When LEA Does Not Meet Any MOE Methods/TestsLEA Meets One MOE Method/TestOptions Available When LEA Meets One MOE Method/TestSummary Screen for §300.204(a) Allowable Exception-Voluntary DeparturesDetail Screen for §300.204(a) Allowable Exception-Voluntary Departures Summary Screen for §300.204(c) Allowable Exception-Termination of Services to StudentsDetail Screen for §300.204(c) Allowable Exception-Termination of Services to Students �Summary Screen for §300.204(d) Allowable Exception-Termination of Costly ExpenditureDetail Screen for §300.204(d) Allowable Exception-Termination of Costly ExpenditureMOE Flexibility Provision §300.205–Adjustment to Local Fiscal Efforts in Certain Fiscal YearsSummary Screen Showing LEA Data Pending Review by the SEALEA Can Generate Reports By YearLEA’s Superintendent Must Sign the Verification ReportVirginia Department of EducationMaine: Incorporation of CIFR’s LEA MOE Eligibility Calculator into online systemOnline Guidance for Maine’s Eligibility�CalculatorIdaho: Transition from online system to CIFR’s LEA MOE CalculatorWhere is Idaho?Fun Facts About IdahoFamous People from IdahoSpecial Education Facts About Idaho:In 2015 Idaho Spent $243,297,479 on �Special Education Programs & ServicesIn 2015 Idaho Reserved 9% of IDEA Part B �funding for Admin and State Level Activities fundsPast Year and a Half RecapMy Reaction:First Steps:��Idaho’s ProcessOn-Line Application Here are the problems:Example of Manual Process for �ExceptionsTemplate Exception ExampleTemplate Calculation ExampleExample of Manual Process for �MOE ResultsResults using Template: RecapContact Us