#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Individuals with Disabilities
Education Act (IDEA)
and
Maintenance of Effort
(MOE)
IASBO Annual Conference – May 4, 2018
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#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Introductions
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Cinda Pembroke: ModeratorBusiness Manager, [email protected]
Leyden Area Special Education Cooperative
Colleen Wronski : SpeakerBusiness Manager, [email protected]
Lincoln-Way Area Special Education District #843
Mihaela Miller : SpeakerBusiness Services Coordinator, [email protected]
Northern Suburban Special Education District
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
CLUES
Error on the page
A Attachment
Do you know the answer?
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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IDEA COMPLIANCE CYCLEMid March
MOE Compliance Sheets released
5/31 Last day for IDEA amendments
6/30 Last day of grant period
7/1 IDEA application due – start of period
8/31 last day for grants extension
by 7/1 MOE Exceptions due for
IDEA approval
1/31 Excess Cost
due
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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IDEA ELIGIBILITY
REQUIREMENTS
ASSURANCES
EXCESS COST MOE
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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ASSURANCES
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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IDEA ELIGIBILITY
REQUIREMENTS
ASSURANCES
EXCESS COST MOE
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
BEFORE accessing federal funds
EXCESS COST REQUIREMENT8
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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MOE EXCESS COST
What is the cost to
educate a gen edstudent
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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IDEA ELIGIBILITY
REQUIREMENTS
ASSURANCES
EXCESS COST MOE
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
C
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MOE COMPONENTS
ELIGIBILITY AND COMPLIANCE
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
• Will you comply this year?
MOE Excess Cost FY18
• Did you comply last year?
MOE Compliance
FY18
• Have you budgeted to comply next year?
MOE Eligibility FY19
PAST PRESENT FUTURE
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#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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What Does MOE Really
Mean?
The LEA must maintain
State/Local effort of at least the
SAME LEVEL
of expenditures for the education
of children with disabilities from
ONE FISCAL YEAR to the NEXT.
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Enhance Replace
Supplement v. Supplant
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#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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Information is pulled from the
District’s AFR (that was filed with
ISBE).
https://www.isbe.net/Documents/
moe-afr-ref-sheet-17.pdf
MOE DATA SHEET
A
B
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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FOUR OPTIONS TO MEET MOE
State
Local
Current Year
State
Local
Previous Year
OPTION I
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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OPTION II
State
Local
Current Year
State
Local
Previous Year
Per capitaPer capita
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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OPTION III
State
Local
Current Year
State
Local
Previous Year
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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OPTION IV
State
Local
Current Year
State
Local
Previous Year
Per capitaPer capita
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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FAILURE TO MEET MOE
Can NOT be paid with federal funds
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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HANDLING EXCEPTIONS
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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FOUR EXCEPTIONS to MOE
• Voluntary Departure of Special Education Staff
• Decrease in Enrollment of Children with IEPs
• Termination of a Costly Obligation for a Specific
Child
• Termination of a Costly Long-Term Purchase
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
STAFF RELATED examples
Retired staff
sal and fringe
$80,000
New staff sal
and fringe
$50,000
Lower MOE
by $30,000
Retired staff
sal and fringe
$80,000
Retired staff
not replaced
$0.00
Lower MOE
by $80,000
Riff staff
sal and fringe
$80,000
MOE can not
be lowered
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The voluntary departure, by retirement or otherwise,
or departure for just cause, of special education or
related services personnel.
staff not
replaced
$0.00
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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STAFF RELATED not allowable
Reduction in force (RIF)
Layoffs
Eliminating
positions
Dismissal
District/LEA not renewing contract
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
STUDENT RELATED example
MOE - Base Year
Total $100,000 Child Count 50per capita
$2,000
Not Acceptable
Total $75,000
Child Count 40
Per capita $1,875
Acceptable
Total $85,000
Child Count 40
Per capita $2,125
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A decrease in the enrollment of children with IEPs,
including graduating or leaving the jurisdiction students
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
No longer obligated to provide an exceptionally
expensive program to specific student(s).
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STUDENT RELATED example
Student Cost
$150,000
Residential
program
$120,000
Lower MOE
by $30,000
Student Cost
$150,000
IEP Nurse
Change
$70,000
Lower MOE
by $70,000
Student Cost
$150,000
Non IEP
services
change
MOE can not
be lowered
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Termination of costly expenditures for long
term purchases (capital outlay)
Loan for
special
education bus
$20,000
Loan paid offLower MOE
by $20,000
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Costly Purchase example
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
AFR misreported expenditures or revenues
(Must have revised MOE District Worksheet with
auditor letter of verification)
LEA is on Cash Accounting and IDEA
payments are reported correctly based on cash
but they distort MOE
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LEA OVERALL COSTS allowable
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
District letter
Exception to Maintenance of Effort if
applicable
Auditor letter if applicable
Revised Maintenance of Effort if applicable
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EXCEPTION PACKET
D
E
G
F
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Be consistent with special education
expenditures
MINDING MOE
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H Begin with the end in mind – mirror the
AFR and update it every quarter
Document potential exceptions to MOE
throughout the year
B Use the AFR reference sheet https://www.isbe.net/Documents/moe-afr-ref-sheet-17.pdf
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
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SPOT the PROBLEMSH
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Questions and AnswersWe thank you for your time!
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#iasboAC18May 3 – 4, 2018, Schaumburg, IL
GET HELP
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Special Education Services: (217) 782-5589
IDEA GRANT COORDINATORS
Tammy Greco [email protected]
Felicia Malloy [email protected]
MOE PART TIME CONSULTANT
Pam Jurkoshek [email protected]
ISBE CONTACT INFORMATION
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
PRESENTERS:
MODERATOR INFO:
Cinda PembrokeBusiness Manager, [email protected]
Leyden Area Special Education Cooperative
PANELISTS INFO:
Colleen WronskiBusiness Manager, [email protected]
Lincoln-Way Area Special Education District #843
Mihaela MillerBusiness Services Coordinator, [email protected]
Northern Suburban Special Education District
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#iasboAC18May 3 – 4, 2018, Schaumburg, IL
Based on state and local expenditures not
revenues
Local ONLY option must have auditable data
Four tests to meet MOE
Five allowable exceptions
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MOE RECAP
https://www.isbe.net/Pages/IDEA-Part-B-Grant-Program-Information.aspx
#iasboAC18May 3 – 4, 2018, Schaumburg, IL
WHAT NEXT?
Give MOE 1 hour every quarter.
You will be a step ahead!
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xxxxxxxxxxxxxxxxxxxxx
Attachment A
xxxxxxxxxxxxxxxxxxxxx
Annual Financial Report Lines
SPECIAL EDUCATION EXPENDITURES1000 Instruction (Special Education Programs) 8, 9, 22, 23, 211, 2122110 Attendance & Social Work Services 36, 226
2120 Guidance Services 37, 227
2130 Health Services 38, 228
2140 Psychological Services 39, 229
2150 Speech Pathology & Audiology Services 40, 2302210 Improvement of Instruction Services 44, 234
2220 Educational Media Services 45, 235
2230 Assessment & Testing Services 46, 236
2310 Board of Education Services 49, 239
2320 Executive Administration Services 50, 240
2330 Service Area Administration Services 51, 2412410 Office of Principal Services 55, 253
2510 Direction of Business Support Services 59, 122, 257
2520 Fiscal Services 60, 2582540 Operation and Maintenance of Plant Services 61, 124, 260, 338
2550 Special Education Pupil Transportation Pupil Transportation & Claim Reimbursement Report
2570 Internal Services 64, 263
2600 Support Services - Central 72, 271
4000 Payments for Special Education Program 79, 86, 94, 133, 183, 276, 300
FEDERAL FUNDS REVENUE 4600 IDEA Preschool Flow-Through 218
4620 IDEA Flow-Through 220
districts use only highlighted functions
cooperatives use any expenditure functions as verified by afr
Annual Financial Report (AFR) Lines
AFR REFERENCE SHEET
Used to Detemine
Maintenance of Effort (MOE)
Functions
May 1, 2018
Ms. Catherine Lauria Chief School Business Official West Northfield District 31 3131 Techny Road Northbrook, IL 60062
Ms. Lauria:
Per the 34 CFR 300.203(b), each LEA’s eligibility to use IDEA funds is contingent upon verification that the LEA
budgets local or state/local funds, for the education of children with disabilities, in the current grant period at least
the same total or per capita amount as was expended in the last fiscal year for which records are available (up to 2
years prior). Each stand-along district or member of a special education cooperative must document in the IDEA grant
application MOE eligibility for the fiscal year. All districts should maintain their MOE eligibility documentation at the
local level with their grant records. MOE eligibility is considered met when a district meets one of four MOE criteria
OR meets MOE eligibility exceptions.
As you project next year’s special education expenditures please select one of the MOE Eligibility Criteria
options as compared to the most recent AFR:
The current year’s state and local budgeted expenditures are greater than the previously expended state
and local actual expenditures.
The current year’s local budgeted expenditures are greater than the previously expended local actual
expenditures.
The current year’s state and local per capita budgeted costs are greater than the previously expended state
and local per capita actual costs.
The current year’s local per capita budgeted costs are greater than the previously expended local per capita
actual costs
None apply, but the district meets MOE eligibility through allowable MOE exceptions:
If you checked the box above, please also circle one of the following, whichever applies:
1. The voluntary departure, by retirement or otherwise, or departure for just cause, of special
education or related services personnel.
2. The Termination of obligation of the agency, consistent with this part, to provide a program of
special education to a particular child with a disability that is an exceptionally costly program, as
determined by the SEA, because the child:
A. Has left the jurisdiction of the agency;
B. Has reached the age at which the obligation of the agency to provide Free and Appropriate
Public Education (FAPE) to the child has terminated; or
C. No longer needs the program of special education
3. The termination of costly expenditures for long-term purchases, such as acquisition of equipment
or the construction of school facilities.
_____________________________________________________ ________________________________________ Ms. Catherine Lauria Date
Please return signed form to
[email protected] by June 15th 2018.
Maintenance of Effort
FY13-FY14
Our district’s special education expenditures decreased in the 2013-2014 school
year compared to the 2012-2013 school year due to a large number of graduations.
Some students placed in tuition-based programs last year were placed in district-
run programs this school year. Also, one student moved out of state.
In addition to student changes, we had a staff member who retired as well as two
members who left and were replaced with less experienced staff.
Below is student information related to the above mentioned circumstances:
Student Name Program Notes
Student name 1 School 1 Graduated
Student name 2 School 1 Returned to district
Student name 3 School 2 Returned to district
Student name 4 NSSED ELS Graduated
Student name 5 NSSED ELS Graduated
Student name 6 NSSED ELS Graduated
Student name 7 NSSED NSAE Graduated
Student name 8 NSSED NSAE Graduated
Student name 9 NSSED NSAE Graduated
Student name 10 NSSED ECP Moved out of state
During the 2012-2013 school year, there were a total of 86 students served by our District
in tuition-based placements and 10 fewer students being served the 2013-2014 school year.
The LEA may reduce the level of expenditures below the level of the preceding fiscal year if the reduction is attributable to any of the following. Provide
specific details and dollar amounts. If the total justifications equal/exceed the MOE shortfall, fiscal effort has been maintained for the reporting year.
The voluntary departure, by retirement, resignation, or departure for just cause, of special education
or related services personnel. (Does not include contract non-renewal, reassignment or staff lay-off due to RIF.)
reason for leaving
Sally Jay Special Area Admin Retired not replaced
Kevin Land Teacher Moved Kristin Moon
Sarah Lee Teacher Moved Michael Long
subtotals subtotals
total
The termination of the obligation to provide an exceptionally costly special education program to a
child with a disability (child leaves the district, ages out, graduates, or no longer needs the program due
to an IEP change. (Identify student initials, reason(s) expenditures are no longer needed, previous placement,
and whether the previous cost was for tuition, transportation, aide or specify other.)
student tuition transport aide other
C V Graduated School 1
B E Returned to district School 1
C B Returned to district School 2
L G Graduated NSSED ELS 33,382.00
M M Graduated NSSED ELS 33,382.00
E W Graduated NSSED ELS 33,382.00 32,516.00
B B Graduated NSSED NSAE 48,925.00
M P Graduated NSSED NSAE 48,925.00
M L Graduated NSSED NSAE 48,925.00
M L Moved out of state NSSED ECP 45,644.00
total
The termination of costly expenditures for long-term purchases, such as the acquisition of equipment
or the construction of school facilities (purchased previous year with individual cost of at least $1,000).
total
Total
Allowable Exceptions to Maintenance of Effort
48,925.0$
45,644.0$
509,517$
353,699.00$
Region-County-District-Type (RCDT)
Telephone Number
District Name
Name of Person Completing Report
salary & benefits
395,125$
130,125$
75,000$
33,382.0$
65,898.0$
48,925.0$
48,925.0$
EXCEPTIONS TO MAINTENANCE OF EFFORT Federal IDEA Regulations 34 CFR §§ 300.204 & 300.205
2013 - 2014
salary & benefits replacement nameemployee name position
33,382.0$
184,436$
Maintenance of Effort Shortfall from Worksheet
-$
-$
-$
210,689$
184,436$
325,081$
totalreason services not needed previous placement
72,189$
95,000$ 84,250$
LEA is prepared to justify from audited AFRs and other sources maintained on file at the LEA, the information reported on this form. July 2014
325,081.0$
-$
costdate purchaseddescription of expenditure
-$
ISBE Use Only
The voluntary departure, by retirement, resignation, or for just cause, of special education or related services personn(paid with State and/or Local funds.) (Does not include contract non-renewal, reassignment or staff lay-off due to RIF.
reason for leaving salary & benefits
subtotals subtotals -$
total -$ The termination of the obligation to provide an exceptionally costly special education program to a child with a disabilit
(paid with State and/or Local funds) (Child leaves the district, ages out, graduates, or no longer needs the program due to an IEP changestudent (initials) tuition $ transport $ *aide $ **other $ total $
*name of aide --**other-- total -$
The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the constructioof school facilities (paid with State and/or Local funds.)(Unit cost must be at least $5,000--attach copy of invoice.)
unit cost
total -$
-$
LEA is prepared to justify from audited AFRs and other sources maintained on file at the LEA, the information reported on this form. July 2018
-$
date(s) purchaseddescription of expenditures
ISBE Use Only
Exceptions to Maintenance of EffortFederal IDEA Regulations 34 CFR §§ 300.204 & 300.205
2016-2017 (FY 2019)
salary & benefits replacement name
Maintenance of Effort Shortfall from MOE Worksheet
employee name position
Region-County-District-Type (RCDT)
Telephone Number
District Name
Name of Person Completing Report
-$
to any of the following reasons. If the total of allowable exceptions equals or exceeds the MOE shortfall, fiscal effort has been maintained. The level of State and/or Local expenditures may be reduced below the level of the preceding fiscal year only if the reduction is attributable
-$
Total Allowable Exceptions
to Maintenance of Effort
-$
name of previous year placementreason services not needed current year
-$
A
Memo To: Illinois State Board of Education/Northern Suburban Special Education District
Cc: Business Manager Name
From: Auditor name
Date:
Subject: 20_ _ -20_ _ MOE calculation
The following outlines items that were miscoded on the AFR and the adjustment necessary to correct the report:
The am ount of $187,081 has been deducted fr om Line 2 – Fu nction 1000 (Instruction). This is due to salary and benefits for certain administrators allocated to Function 1200 which belong in Function 2190. Also this am ount contain cash i n lieu of benefi ts for adm inistrators a llocated to Function 1200 wh ich belo ng in Functions 2190 and 2210).
The am ount of $3 39,315 has been add ed to Li ne 2 – Fu nction 1 000 (I nstruction). This is due to certain medical and dental expenses not being allocated to fu nctions properly.
The amount o f $24,346 has been adde d to Line 3 – F unction 2140 (Psychological Services). T his is due to certain m edical and de ntal expenses not allocated to functions properly.
The amount of $444,000 has been added to Line 4 – Function 2150 (Special Education Tuition/Svcs). This is due to COOP invoices being paid out of the regular ed line.
We have verified the accuracy of the revisi ons to the 20 _ _-20_ _ Maintenance of Effort Worksheet amounts to be correct. Please let me know if you have any questions or need additional information.
Auditor
Audit Firm
December 1, 2013 December 1, 2014
1. Total special education pupils enrolled
SPECIAL EDUCATION EXPENDITURES
Function
2. 1000 Instruction (Special Education Programs) 918,580.00$
3. 2140 Psychological Services 133,371.00$
4. 2150 Speech Pathology & Audiology Services 81,970.00$
5. 2330 Special Area Admininstration Services 218,975.00$
6. 2550 Special Education Pupil Transportation -$
7. 4000 Payments for Special Education Programs 203,831.00$
8. Other -$
9. TOTAL SPECIAL EDUCATION EXPENDITURES 1,556,727.00$
FEDERAL FUNDS REVENUEFunction
10. 4620 IDEA Flow-Through 57,847.00$
11. 4600 IDEA Preschool Flow-Through -$
12. TOTAL FEDERAL FUNDS REVENUE 57,847.00$
SPECIAL EDUCATION NET EXPENDITURES Per Capita
13. 1,498,880.00$
(line 9 minus (-) line 12) 19,722.11$
14. Previous Year Special Education Net Expenditures 1,486,421.00$
20,935.51$
15. Comparison of Current to Previous Year Special 12,459.00$
Education Net Expenditures (line 13 minus (-) line 14) (1,213.40)$
Revisions to the preprinted MOE District Worksheet must be submitted with an auditor's letter verifying the figures reported on this form.
District must be prepared to justify, from an audited Annual Financial Report (AFR) and other sources, the information reported on this form. July 2016
Current Year Special Education Net Expenditures
71 76
ILLINOIS STATE BOARD OF EDUCATIONDivision of Special Education Services
100 North First StreetSpringfield, Illinois 62777-0001
Maintenance of Effort District Worksheet (Revised)
Region-County-District-Type (RCDT) District Telephone NumberContact Person
July 1, 2014 through June 30, 2015
FY15 MOE Compliance
FY16 MOE Compliance
FY17 MOE Compliance
FY18 MOE Compliance
FY19 MOE
Compliance
FY19 IDEA
Eligibility
IDEA 2015-2016 IDEA 2016-2017 IDEA 2017-2018 IDEA 2018-2019 IDEA 2018-2019 IDEA 2018-2019 IDEA
Uses FY14 AFR FY15 AFR FY16 AFR FY17 AFR FY18 Projections FY19 BudgetCompared to FY13 AFR FY14 AFR FY15 AFR FY16 AFR FY17 AFR FY17 AFR
iStar Child Count as of December 1st of 2013 2014 2015 2016 2017 2017A Number of Special Ed Students 91 96 85 80 83
B EXPENDITURES
1200 Instruction Special Ed 1,559,530 1,620,224 1,681,005 1,345,335 1,345,335 2140 Psychological Services 16,148 101,481 111,862 115,781 115,781 2150 Speech Pathology 186,012 139,598 162,186 170,162 170,162 2330 Special Area Admin Svcs. 123,102 126,888 130,913 134,303 134,303 2550 Special Ed Pupil Transportation 59,145 64,032 102,978 92,087 92,087 4120 Special Education Tuition/Svcs. 691,368 710,158 604,117 828,531 828,531
Total Special Education Exp 2,635,305 2,762,381 2,793,061 2,686,199 2,686,199 - C REVENUES
4620 IDEA 113,527 73,542 112,609 112,873 108,180 4600 IDEA PRE-K 1,560 549 1,023 1,184 791 4857 ARRA4856 ARRA PRE-SCHOOL
Total Offsetting Revenue 115,087 74,091 113,632 114,057 108,971 -
NET EXPENDITURES 2,520,218 2,688,290 2,679,429 2,572,142 2,577,228 -
Current to Previous SP ED Net Exp 25,779 168,072 (8,861) (107,287) 5,086 (2,572,142)
Per Cap 27,695 28,003 31,523 32151.775 31,051 #DIV/0!
Current to Previous SP ED Per Cap 6,004 308 3,520 629 (1,101) #DIV/0!