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Special Education Budgets GCASE – SELDA February 2015
Special Education Budgets
GCASE – SELDA
February 2015
Who are we???
Donna G. Poole
Special Education Director
Bibb County School District
478-765-8710
Beverly Ferguson
Special Education Budget Coordinator
Bibb County School District
478-765-8709
Pre Test
Key to your Success in Budgeting
Establish Good Relationships with Accounting Accounting staff need to be your “BEST” pals! Honor them, Treat them, Stroke them, Beg them
Quick Review of General Information
General Information
Chart of Accounts Fund Code-distinguishes between federal and state/local
(404 Federal, 100 State/Local)
Function Code-describes the activity for which a service or material is acquired (1000 Instruction, 2100 Pupil Services)
Object Code-describes the service or commodity obtained as the result of a specific expenditure (610 Supplies, 100 Salaries)
Program Code- identifies specific activities and procedures designed to accomplish a predetermined objective (2824-IDEA, 2820 IDEA Preschool, 2620 State Preschool)
Budget Center/Revenue Source Code identifies the source of the funding (4140 Federal Source, 4100 State Source)
Resource for Chart of Accounts http://archives.doe.k12.ga.us/fbo_financial.aspx?PageReq=FBOFinRevCOAB
General Information
Maintenance of Effort (MOE) Handout 1 Failure to meet MOE may result in a reduction of funding to the state
or a risk to LEAs in repaying the funds
LEA must not reduce the level of expenditures (state/local) for special education below the level of those expenditures for the preceding year
2 year lag on data utilized
Failure to meet may be excused for one of the following: Voluntary departure by retirement or otherwise of sped personnel
Termination of LEAs obligation to provide a program to a SWD that is an exceptionally high cost program because student left, reached maximum age or no longer needs program
Termination of costly expenditures for equipment or construction of schools
Substantially greater allocation of IDEA from previous year
General Information
Maintenance of Effort (MOE)Handout 1
Current MOE status is located in the portal
Ask Accounting for HELP
Worksheet to Meet IDEA MOE Compliance and Eligibility Requirements Complete and review PRIOR to closing your books for the year
Check periodically with your accounting department throughout the year to ensure you are meeting MOE
Finalize only after CAREFUL review by Special Education Director and Accounting Personnel
Worksheet defines how MOE compliance and eligibility requirements are met
General Information
Excess Cost IDEA funds may be used only for excess costs of providing special
education and related services to SWDs
In excess of the average annual per regular student expenditure
Allowable Expenditures IDEA Allowable expenditures
Handout 2
Unallowable IDEA expenditures Handout 3
Items exceeding $5000 require prior approval by DOE
General Information
Supplement Not Supplant LEA must meet or exceed its level of state and local expenditures
for special education and related services from year to year (MOE)
Commingling of Funds Federal funds paid to the state cannot be commingled with State
funds
State satisfies this requirement by using a separate accounting system for each of the different grant awards
Budget Requirements
Budget Requirements
Indirect Costs-the expenses or over head for doing business
Handout 4 Calculated by the DOE Program Manager
Located on DOE Special Education Website under Budgets and Grants - Allocations
Work with your Accounting office and DOE Program Manager, Chris Horton
Budget Requirements
Budget Amendments Changes in the original budget that exceed 125% in
any FUNCTION code LEA has carryover or additional funds Complete within the portal –Create Amendment
Budget Requirements
Carryover Funds Allowable for additional 12 months Encouraged to expend funds in the allocated fiscal
year Typically a 25% limit on carryover 25% Cap has been waived during recent years of
budget crisis Must locally track and maintain carry over for CEIS and
Proportionate Share or two years unless expended
Budget Requirements
Completion Reports Must be submitted no later than 90 days after grant period ends –
DOE recommends submission within 30 days to expedite your receipt of federal dollars for next fiscal year
Bookkeeper completes within the portal
Be sure bookkeeper understands the need to review with YOU carefully PRIOR to submission
May need to realign expenditures prior to submission
Budget PlanningWhere Do I Begin?
Planning Budgets for the Upcoming Year
Where do I begin? Gather all of your needed information, materials, etc.
Handout 5 Carefully review current budgets
IDEA, Federal Preschool, State Preschool, Local/QBE
Compare budget to current expenditure status Note any areas in danger of exceeding budget Note any areas where expenditures have been minimal Identify all personnel expenditures within each budget
Planning the Upcoming Budget
Identify employees to be funded Handout 6
Obtain projected payroll information including benefits
Handout 7 Identify all needed expenditures (continuing and
new) Develop tentative budget in excel
Handout 6 Transfer Budget to Budget Summary Forms
Handout 8
Budget Pointers
Avoid funding teachers with federal dollars if possible- no T & E
Avoid split funding of employees – time logs UGH!!! Medicaid cannot be accessed if funded with federal
dollars
Consolidated Application
Consolidated Application
District Collaboration for completing/revising the Comprehensive LEA Improvement Plan (CLIP)
Title Programs and IDEA Descriptors/Indicators 16 of 31 relative to Students with Disabilities
CLIP submitted and approved through portal
Consolidated Application-Special Education Components
Prepare Information for Data Entry and Required Uploads Fiscal Efforts Tab
Comes preloaded by DOE and indicates your MOE status Proportional Share Tab Handout 9
List of current home school and parentally placed private school students
Group Documentation of Participation Form Private School Affirmation Form
Personnel Vacancy Tab Handout 10 List of all current personnel (employed/contracted) serving special
education Coordinated Early Intervening Services Tab Handout 11
Must be completed and uploaded separately
Consolidated Application-Special Education Components
Local Performance Plan (LPP) Handout 12 Present level of performance in
relation to state and federal indicators regarding IDEA
Description of how indicators will be met
Worksheet to meet IDEA MOE Compliance and Eligibility Requirements
Handout 1
Consolidated Application-Special Education Components Budgets – Input information from Budget
Summary Sheets into the portal under the appropriate Grant
Sign Off and Submit Email Superintendent to Sign Off Await Approval Upon approval: CELEBRATE!
Budget Approved: Now What?
Budget: Additional Documentation
Periodic CertificationHandout 13
Required semi-annually
Group or Individual Certification forms
Time Logs Handout 14
Required for split funded personnel
Must reflect exactly the proportion of time funded
Inventory Must be maintained for all federally purchased items exceeding
$5000
ResourcesChart of Accountshttp://archives.doe.k12.ga.us/fbo_financial.aspx?PageReq=FBOFinRevCOAB
DOE Special Education: Budgets and Grantshttp://www.gadoe.org/Curriculum-Instruction-and-Assessment/Special-Education-Services/Pages/Budget-and-Grant-Applications.aspx
Handbook for Special Ed Directors: Fiscal Compliance and Accountabilityhttp://www.gadoe.org/Curriculum-Instruction-and-Assessment/Special-Education-Services/Documents/Budget%20and%20Grant/2015%20docs/Special%20Ed.Directors%20Handbook.pdf
Network with Colleagues
CELEBRATE! You have
earned an extra PAYDAY!
