The 4 TESTS for Maintenance of Effort

Transcription

1 1. All 4 Tests must be calculated and recorded. The 4 TESTS for Maintenance of Effort 2. Only one Test must be passed in order to meet MOE. TEST #1: STATE/LOCAL 1. Pull a Year to Date, 2015 State/Local AFR Report in COGOS. Enter the total amount of expenditures for Pull a Year to Date, 2016 State/Local Budget Report in COGOS. Enter the total amount of the budget for This total is the 2016 Budget MOE Status. If the amount is negative, exceptions must be listed in the Budget Checklist or the State/Local Budget must be increased.

2 1. Pull the following APSC reports to figure a percentage for Local funds only from the total amount of State and Local funds (minus Activity funds) TEST #2: LOCAL OLY Summary Revenue Status Report (Board Format) for local revenue account numbers. See screen shots for account numbers.

3 Summary Revenue Status Report (Board Format) for state revenue account numbers. See Screen shots for account numbers. Locate the YTD Revenue column in both reports. Add the two totals together to get a total revenue amount. Figure the Local Only percentage of this total. Figure the Local Only percentage of this total. (Divide total Local Only by State&Local total) Take the Local Only percentage (above) of the Final Expenditures. Enter this amount into #1. 2. Take the Local Only percentage of the State/Local Budget. 3. This is the Local Only Budget Status.

4 TEST #3: STATE AD LOCAL PER CAPITA 1. The system populated the amount in #1 and should reflect the State/Local AFR Report in COGOS. 2. Enter the December 1, 2014 Child Count 3. The system will divide line 1 by line 2. This is the State/Local per Capita amount. 4. For comparison, the system will pre-populate #4 to reflect the 2016, State/Local Budget Report in COGOS. 5. The system will pre-populate the December 1, 2014 Child Count. 6. The system will divide line 4 by line 5. This is the State/Local expected per Capita amount for 2016 budget. In order to pass Test #3, the per Capita amount in line 6 must be equal or more that the per Capita amount in line 3. TEST #4: LOCAL PER CAPITA 1. The system populates the amount used for Final expeditures (Local Only) from Test #2 Local Only. 2. The system pre-populates the School-Age, December 1, 2014 Child Count 3. The system will divide line 1 by line 2. This is the Local per Capita amount. 4. For comparison, the system will populate from Test #2 to figure the Local Only amount of the expected State/Local 2016 budget. 5. The system will populate the December 1, 2014 Child Count. 6. The system will divide line 4 by line 5. This is your expected Local per Capita amount for the 2016 budget. In order to pass Test #4, the per Capita amount shown in line 6 must be equal to or more than the per Capita amount shown in line 3.

5 School Age Maintenance of Effort (MOE) Eligibilty/Budget Checklist District LEA/ame: Drop down box select your district The Arkansas Department of Education (ADE) is required by federal regulation to ensure all school Districts in Arkansas comply with 34 CFR of the Individuals with Disabilities Education Act (IDEA), which mandates that all school Districts meet a Maintenance of Effort (MOE) obligation. In order to be eligible to receive a Part B grant award, a District must meet the MOE requirements at 34 CFR (b) which require that a District budget, in each subsequent year, at least the same amount that it expended in the most recent prior year for which final information is available. In tables below, provide the information needed for the years designated to determine whether your District meets its FY MOE Eligibilty/Budget requirement. Estimated/projected Budget dollar amount for FY should be compared to actual, final expenditures for FY Your District must "pass" at least one of the four "tests" listed below to meet its MOE Eligibility/Budget requirement: Be advised you may need to meet your FY MOE Eligibility/Budget requirement using the same test(s) used to meet your FY MOE Eligibility/Budget requirement. TEST #1 State&Local expected Budget for FY : 1.) FY Final Expenditures State&Local(AFR) $406, ) FY Expected Budget $390, ) FY State/Local Budget MOE Status ($15,952.10) (In order to pass Test #1, the amount shown in line 2 must be equal to or higher than the amount shown in line 1) TEST #2 Local expected Budget for FY : 1.) FY Final Expenditures (Local Only) $142, ) FY Expected Local $136, ) FY Local Budget MOE Status ($5,583.23) (In order to pass Test #2, the amount shown in line 2 must be equal to or higher than the amount shown in line 1) TEST #3 State & Local per Capita 1.) FY Final Expenditures State&Local(AFR) $406, ) December 1, 2014 Child Count ) FY State&Local per Capita $3, ) FY Expected Budget $390, ) December 1, 2014 Child Count ) FY State&Local Expected Budget per Capita $3, (In order to pass Test #3, the Per Capita amount shown in line 6 must be equal to or higher than the Per Capita amount shown in line 3) TEST #4 Local per Capita 1.) FY Final Expenditures (Local Only) $142, ) December 1, 2014 Child Count ) FY Local Budget per Capita $1, ) FY Expected Budget $136, ) December 1, 2014 Child Count ) FY Local Expected Budget per Capita $1, (In order to pass Test #4, the Per Capita amount shown in line 6 must be equal to or higher than the Per Capita amount shown in line 3) Final MOE Eligibilty/Budget Determination If the amount in line 2 for EITHER test #1 or test #2 is greater than the amount in line 1, OR if the amount in line 3 for EITHER test #3 or test #4 is equal to or greater than the amount in line 6, you have met your MOE Eligibility/Budget requirement. Be advised you may need to meet your FY MOE Eligiblity/Budget requirement using the same test(s) used your FY MOE Eligibility/Budget requirement. If the amount in line 2 for Both test #1 and for test #2 are BOTH less than the amounts in line 1, AD the amount in line 3 for BOTH test #3 and test #4 are BOTH less than the amounts in line 6, the District has failed all four tests and has not met MOE Eligibility/Budget requirement. If MOE is not met, this requires increasing the Budget or listing one or more allowable federal exemptions on the Budget Checklist. Page 5

6 Example Chart for AFR Fiscal Year are AFR actual amounts is a projected budget amount. Local % State & Local (Test #1) Y or Local Only (Test #2) Y or State & Local per Capita (Test #3) Local per Capita (Test #4) Child Count 2011 $ 451, $ 404, Y 126 A $ 414, Y $ 421, Y % $ 406, Y $ 142, $ 3, $ 1, A % $ 390, $ 136, $ 3, $ 1, There must be a previous year calculated before MOE 2019 can be established All 4 MOE Tests must be recalculated for the AFR Y or Y or The previous year Child Count is used for the budget. The Dec. 1, 2015 Child Count must be used for the AFR side of MOE. Exceptions