Completing the FY16 Individuals with Disabilities Education Act (IDEA) Excess Cost Worksheet September, 2015

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1 Illinois State Board of Education Completing the FY16 Individuals with Disabilities Education Act (IDEA) Excess Cost Worksheet September,

2 Acronyms and Terms AFR annual financial report APPE average annual per pupil expenditures IDEA Expenditure Detail Report form required form that member districts of special education cooperatives use to document all IDEA expenditures Stand-alone district an Illinois district that is NOT a part of a special education cooperative Subgrant an IDEA grant for a member district of a special education cooperative Unit district a district that includes both elementary and secondary populations 2

3 FY16 IDEA Excess Cost All districts must calculate and verify IDEA excess cost annually. Failure to meet the excess cost threshold can result in the repayment of the federal shortfall with local funds. Districts should retain copies of the excess cost documentation for their local records and for audit purposes. The completed FY16 Excel form(s) must be ed to the IDEA grant coordinators by January 29, The IDEA excess cost calculation uses expenditures from the previous fiscal year (FY15 expenditures in the AFR). Preschool students/expenditures are excluded. Unit districts must separate expenditures and student populations by elementary and secondary. 3

4 Question 1. Should the district deduct state reimbursement, (e.g. personnel, transportation) from the expenditures before entering those in the IDEA Excess Cost worksheet? No. The district should enter the expenditures as they are found in the AFR. Do not deduct state reimbursement. 4

5 Question 2 Can a unit district separate the elementary and secondary costs by dividing all revenues and expenses by the number of students to determine the APPE, e.g. a proportional basis? No. OSEP has indicated that a district with both elementary and secondary students cannot determine the APPE on a proportional basis, the elementary and secondary costs must be calculated separately. (2008 OSEP letter to Plagata-Neubuer) 5

6 Question 3 How can unit districts separate costs that are both elementary and secondary, e.g. superintendent salary and benefits? In cases where funds are expended for both elementary and secondary with no distinct and separate cost associated to either elementary or secondary, the district can pro-rate those specific expenses as part of the excess cost calculation. (0SEP 2009 letter to Kennedy) 6

7 IDEA Excess Cost Formula 34 CFR and Appendix A IDEA Excess Cost Worksheet Calculate the total expenditures from the previous fiscal year Subtract the previous fiscal year s capital outlay, non-capitalized equipment, and debt services Subtract the previous fiscal year s expenditures for ESEA Title I & III and special education expenses Calculate the average annual per pupil expenditure by dividing the previous year expenditures by that year s total population (FY15 expenditures FY15 population = FY16 APPE) Multiply the APPE by the current year s special education population for the current year s excess cost threshold (APPE X FY16 spec. ed. population = FY16 excess cost) Verification Process 34 CFR (2)(i) An LEA meets the excess cost requirement if it has spent at least a minimum average amount for the education of its children with disabilities before funds under Part B of the Act are used. Section A Use the AFR and IDEA expenditure detail report form for data sources Section B Use the AFR for data sources Section C The worksheet calculates the new total Section D Use the AFR and IDEA expenditure detail report form for data sources Section E The worksheet calculates the new total Section F Enter the total student population, the worksheet calculates the APPE Section G Enter the special education population, the worksheet calculates the excess cost threshold. That is the amount of state/local funds the district must expend in the current fiscal year. Section H The FY16 worksheet includes a section to enter the FY15 excess cost threshold, the worksheet will then calculate to verify whether the district met the excess cost threshold. 7

8 Question 4 Does this require districts to spend double on students with IEPs? No. This is about spending the same amount on students with IEPs as the district does on any other student before tapping into the IDEA funds. If a district s APPE is $9,000 then the district needs to spend that amount on each student with disabilities ($9,000 per student with an IEP, not $18,000 per student with an IEP). *OSEP allows districts to expend IDEA funds and local funds simultaneously. 8

9 Accessing the Forms The IDEA grant webpage provides: the IDEA excess cost worksheet, the IDEA expenditure detail report form, instructions, and resource materials. The IDEA grant webpage is located at 9

10 Data Sources for the FY16 IDEA Excess Cost Worksheet FY15 Annual Financial Report (AFR) FY15 Total Student Enrollment (October, 2014) FY15 # of Students with Disabilities (final verified list) FY16 Special Education Child Count (December, 2015) Expenditure Detail Report Form required for member districts of special education cooperatives FY15 IDEA Excess Cost Worksheet Use the FY15 AFR (due to ISBE by October, 2015). The AFR expenditures are the bulk of the data needed to complete the excess cost worksheet. Elementary and secondary counts are provided at Final verified elementary and secondary counts are provided at The Harrisburg Project provides reports for separating the special education population by elementary and secondary. iepoint Reports Release: Reports for IDEA Excess Cost Worksheet. This form, which is available on the IDEA grant webpage, provides a method for documenting all IDEA expenditures: Expenditures made by the district through an IDEA subgrant (located in the district s AFR) Expenditures made by the cooperative on behalf of the member district (located in the cooperative s AFR) The district should have the completed worksheet from the previous year. 10

11 Data Availability The IDEA excess cost worksheets are released by ISBE in late summer/early fall. ISBE also provides lists of elementary/secondary populations at that time. The AFRs are due to ISBE in October. Most of the excess cost worksheet is dedicated to determining the APPE, based on the AFR expenditures. When the AFR is completed, the district will have the data needed to calculate the APPE (AFR data and student population data provided by ISBE). The last data available is the special education student count from the current year (December, 2015). 11

12 IDEA Expenditure Detail Report 12

13 Expenditure Detail Report This form is used to document IDEA expenditures for member districts of special education cooperatives (IDEA flow-through NOT preschool): IDEA expenditures made by the member district through an IDEA subgrant; and IDEA expenditures made by the cooperative on behalf of the member district. A separate IDEA expenditure detail report form must be completed for each cooperative member district. * This form will NOT include fees paid to the cooperative with local (state/local) funds. **Stand-alone districts will NOT complete the IDEA expenditure detail report form. 13

14 Expenditure Detail Report (cont.) The expenditure detail report form has lines and columns for entering expenditures by function and object codes. IDEA funds expended through the member district s IDEA subgrant will be entered in the white sections. (Located in the district s AFR) IDEA funds expended by the cooperative on behalf of the member district will be entered in the shaded sections. (Included as part of the cooperative s AFR) 14

15 Expenditure Detail Report (cont.) The FY16 excess cost worksheet directs ALL member districts of special education cooperatives to enter two amounts from the IDEA Expenditure Detail Report form. Section A (line 14) enter the Total Coop. Expenditures (shaded total) Section D (line 35) enter the Total Expenditures These are the only amounts that are entered from the IDEA expenditure detail report form. Do not adjust any other lines based on IDEA expenditures, i.e. do not adjust for municipal retirement, etc. 15

16 IDEA Flow-Through Expenditure Detail Report ( ) District Name: RCDT Code: IDEA Allocation FY 14 Carryover Total Expenditures FY 16 Carryover $ - $ - Employee Purchased Supplies & Capital Other Non-Capital. Termination Function Expenditure Salaries Benefits Services Materials Outlay Objects Equipment Benefits Row Totals object 100 object 200 object 300 object 400 object 500 object 600 object 700 object Instruction $ - $ Attendance & SW Services $ - $ Guidance Services $ - $ Health Services $ - $ Psychological Services $ - $ Speech/Audiology Services $ Enter the Total Expenditures in Section D (line 35). Enter the Total Coop. Expenditures (shaded total) in Section A (line 14). $ - Improvement of Instruction $ Community Services $ - $ Nonpublic School Pupil Services $ - $ Payments to Other Government. $ - $ - * Total District Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - ** Total Coop. Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - Column Totals $ - $ - $ - $ - $ - $ - $ - $ - $ - * IDEA expenditures made directly by the district (reflected on the district's AFR) ** IDEA expenditures made directly by the cooperative for the district (not reflected on the district's AFR) 16

17 IDEA Excess Cost Worksheet FY16 17

18 Completing the Excess Cost Worksheet The form includes a district identification section. Please include: the district name and number, the RCDT code, and contact information for the person who completed the IDEA excess cost worksheet. *Please do not submit any form with just a district number. Illinois has over 800 districts, many with duplicate district numbers. The district name and RCDT code are necessary to identify the correct district. 18

19 Don t forget the district name and RCDT code. IDEA EXCESS COST FY'16 District: Name of Person Completing Report: RCDT Code: 19

20 Section A Total Expenditures Section A collects FY15 expenditures from the AFR. The IDEA excess cost instructions and prompts in the excel worksheet will direct users to the correct locations in the FY15 AFR and the IDEA expenditure detail report form for expenditures for each line of Section A. 20

21 Question 5 If Section A collects all FY15 expenditures, why is it limited to specific fund areas (Educational (10), Operations and Maintenance (20), Transportation (40), Municipal Retirement/SS (50) and Tort (80))? Some fund areas were excluded because the calculation would require the entire fund area to be subtracted i.e. Debt Service (30), Capital Projects (60), and Fire Prevention (90). No need to enter and then subtract the entire fund area. Working Cash (70) was not applicable to the calculation. 21

22 The prompts direct users to the correct lines and columns of the AFR. Example - FY15 transportation expenditures are located in AFR line 204, column K(900). A Total Expenditures Elementary (K-8) Secondary (9-12) Total (All Programs except Pre-K) Member Districts attach Expenditure Detail Report Educational Fund (10) AFR line 114, column K (900) $0.00 (less Pre-K lines 7, 9, 11, 20, 23, 25) Operations & Maintenance Fund (20) AFR line 150, column K (900) $0.00 Transportation Fund (40) AFR line 204, column K (900) $0.00 Municipal Retirement/SS Fund (50) AFR line 288, column K (900) $0.00 (less Pre-K lines 210, 212, 214) Tort Fund (80) AFR line 331, column K (900) $0.00 "Total Coop. Expenditures" (shaded total) from the Expenditure Detail Report $0.00 A Total $0.00 $0.00 $0.00 Cooperative member districts are directed to the IDEA Expenditure Detail Report form for the IDEA funds expended by the cooperative on behalf of the district. That shaded total line is located at the bottom of the IDEA Expenditure Detail Report form. 22

23 Transportation Fund 40 AFR line 204; Column K(900) 23

24 Section B Capital Outlay, Non- Capitalized Equipment, & Debt Service Section B identifies/collects the capital outlay, noncapitalized equipment, and debt services expenditures so that those expenditures can be subtracted from the total expenditures. The IDEA excess cost instructions and prompts in the excel worksheet will direct users to the correct locations in the FY15 AFR. A district may not have expenditures for all lines, in such cases, either enter a zero (0) or leave the line blank. 24

25 Section B collects expenditures for capital outlay, non-capitalized equipment, and debt services. Districts may not have expenditures in all of these areas. The worksheet directs the user to the specific AFR lines and columns, i.e. column G(500) capital outlay, column I(700) non-capitalized equipment. Debt service K(900) will be on a separate line from the capital outlay & non-capitalized equipment. B Capital Outlay/Non-Capitalized Equipment & Debt Service Elementary (K-8) Secondary (9-12) Total (All Programs except Pre-K) Educational Fund (10) AFR line 114, columns G (500) & I (700) + line 112 column K (900) $0.00 (less Pre-K lines 7, 9, 11, 20, 23, 25, only columns G(500) and I(700) Operations & Maint. Fund (20) AFR line 150, columns G (500) & I (700) + line 148, column K (900) $0.00 Transportation Fund (40) AFR line 204, columns G (500) & I (700) + line 202, column K (900) $0.00 Municipal Retirement/SS Fund (50) AFR line 286, column K(900) $0.00 Tort Fund (80) AFR line 331, columns G(500) & I(700) + line 329, column K(900) $0.00 B Total $0.00 $0.00 $

26 Section C Total Expenditures Less Cap. Outlay, Non-Cap. Equipment, and Debt. Section C subtracts the capital outlay, non-capitalized equipment, and debt service from the total expenditures. Section A Section B = Section C As data is entered in sections A and B the excel worksheet will complete the calculation and enter that amount in Section C. 26

27 The excel worksheet will complete the calculation. Section A Section B = Section C C Total Expenditures less Elementary (K-8) Secondary (9-12) Total Capital Outlay/Non-Capitalized Equipment & Debt Service Adjusted Total Expenditures C Total (A less B) $0.00 $0.00 $

28 Section D ESEA: IDEA and Title I/III Section D identifies/collects special education and Title I & III expenditures so that those special population expenditures can be subtracted from the total. Placement of these expenditures in the AFR can vary from district to district. The excel worksheet prompts districts to enter the expenditures and note the location in the AFR (i.e. list the AFR lines and columns where the expenditures are located). Member districts of cooperatives must enter the Total Expenditures from the IDEA Expenditure Detail Report for the IDEA Part B (Flow-Through) in line 35 of Section D. 28

29 Section D ESEA: IDEA and Title (cont.) Section D has two subsections: FY15 IDEA & Title I/III expenditures and All Other FY15 Special Education Expenditures. Districts may not have FY15 expenditures for each line. However, ALL districts will have FY15 expenditures for: IDEA Part B Flow-Through (line 35) and at least some other special education costs. Districts should account for all costs, but only claim each cost one time in Section D, e.g. if a cost is paid with IDEA funds, do not duplicate that cost in the second subsection (All Other FY15 Special Ed. Costs). 29

30 D ESEA IDEA and Title Expenditures Elementary (K-8) Secondary (9-12) Total FY15 IDEA Part B (Flow-Through) (AFR data or Total Expenditures from Expend. Detail Report) $0.00 Stand-alone districts, enter AFR lines/columns here: FY15 ESEA - Title I (Low Income & School Improvement) $0.00 Enter AFR lines/columns: FY15 ESEA - Title III (LIP/LEP & Immigrant Education, Bilingual Ed TPI/TBE) $0.00 Enter AFR lines/columns: All Other FY15 Special Education Expenditures *Do NOT include costs paid with IDEA Flow-through funds *Do NOT include expenditures that were included in Section B Educational Fund (10) (special education costs outside of the IDEA Flow-through grant, e.g., special education programs, related/support services, private tuition, room & board, summer program, professional development, assessments, special education administrative costs, data processing, payment to other districts/governmental units, etc.) Enter AFR lines/columns: Elementary (K-8) Secondary (9-12) Total $0.00 $0.00 $0.00 Operations and Maintenance Fund (20) (special education) $0.00 $0.00 $0.00 Enter AFR lines/columns: Transportation Fund (40) (special education) $0.00 $0.00 $0.00 Enter AFR lines/columns: Municipal Retirement/SS Fund (50) (special education) $0.00 $0.00 $0.00 Enter AFR lines/columns: Tort Fund (80) (special education) $0.00 $0.00 $0.00 Enter AFR lines/columns: 30 D Total $0.00 $0.00 $0.00

31 Section D (first subsection) IDEA and Title I/III Expenditures All districts will have IDEA Part B (flow-through) expenditures. Districts may not have FY15 expenditures for all lines of this subsection, leave those lines blank or enter a zero. FY15 IDEA Part B (Flow-Through) Stand alone districts Enter IDEA flow-through expenditures from the AFR and note the lines/columns. Cooperative member districts Enter the Total Expenditures from the IDEA Expenditure Detail Report. FY15 ESEA Title I (Low Income & School Improvement) All districts Enter total Title I expenditures (salaries/benefits, materials, professional development, etc.) and note the AFR lines/columns. FY15 ESEA Title III (LIP/LEP & Immigrant Ed. Bilingual Ed. TPI/TBE) All districts Enter the total Title III expenditures (salaries/benefits, materials, professional development, etc.) and note the AFR lines/columns. 31

32 Question 6 Do we have to split out federal and local Title I and Title III expenditures? No. Enter the total Title I (low income & school improvement) and Title III (LIP/LEP & Immigrant Education, Bilingual Ed TPI/TBE) expenditures. Those expenditures will not be separated as local, state, or federal in the AFR and are not required to be separated in Section D of the IDEA excess cost worksheet. 32

33 Section D (second subsection) All Other FY15 Special Education Expenditures Educational Fund Operations and Maintenance Fund Transportation Fund Municipal Retirement Fund Tort Fund The expenditures in Section D are a portion of the FY15 expenditures that were entered in Section A. All districts will have some FY15 special education expenditures in this subsection. Do NOT include any costs that were paid with the IDEA grant in this subsection. Do NOT include expenditures that were also included in Section B (capital outlay, non-capitalized equipment, and debt service). Enter the AFR lines and columns where the expenditures are located, e.g. speech and language materials line 40, column E (code 400) OR speech and language materials line 40/400 Enter a zero or leave blank any line with no FY15 special education expenditures. 33

34 Question 7 What are other FY15 special education expenditures? The other special education expenditures are any FY15 special education costs paid with local/state funds (i.e. not IDEA expenditures). That can include FY15 special education salaries and benefits, professional development costs, contracted services, costs of private placements, child find expenses, etc. that were paid using funds other than IDEA flow-through. 34

35 Question 8 Can we use the amounts in the Financial Reimbursement Information System (FRIS) to complete Section D? No. FRIS provides reimbursement data, but that often does not represent a district s full cost (e.g. $9,000 for a FTE special education professional rather than the full cost of the salary and benefits). Districts must use the data from the FY15 AFR to complete Section D to ensure the full costs are included, i.e. receive full credit for district expenses. 35

36 FY15 AFR Some AFR expenditure lines are 100% special education, e.g. Special Education Programs (line 8). As the capital outlay and noncapitalized equipment expenditures were entered/backed out in Section B, those expenditures cannot be entered and backed out of the calculation in Section D. Some special education expenditures are just a portion of the costs in an AFR line, e.g. Social Work Services (line 36). The district will need to separate the special education social work costs from the general education social work and attendance costs. 36

37 Question 9 What is the correct way to enter the AFR information in Section D? The district has some flexibility with entering the data. These are the important points to remember: Capture all FY15 special education and Title I/III expenditures IDEA grant coordinators must be able to decipher and understand what is entered District must be able to support the entries for audit purposes 37

38 FY15 AFR Expenditure Line Special Education Programs (line 8 and any applicable columns) Attendance/Social Work (line 35 and any applicable columns) Improvement of Instruction (line 44 and any applicable columns) Office of Principal Services (line 55 and any applicable columns) Document In Section D of IDEA Excess Cost Worksheet *Any capital outlay (column 500) or noncapitalized equipment (column 700) included in Section B would NOT be included in this section. line 8/columns 100, 200, 300, & $12,750,300 The district would have subtracted any capital outlay or non-capitalized equipment from columns 500 and 700. line 36/columns 100, 200 & $158,000 Include the special education school social work expenditures for salary/benefits/supplies. This would include special education evaluation and services. Do not include RtI expenses. line 44/columns 100, 200, 300 & $125,000 Include the cost of professional development for IDEA-focused activities, e.g. supplies/materials, travel expenses, purchased services (room rental, speaker fees). line 55/columns 100 & $15,000 Include the administrative time devoted to special education e.g. attending meetings, supervising special education activities, completing reports, such as MOE and excess cost. Do not pro-rate based on the number of students with disabilities. Supporting Documentation for Audit Purposes (retained at the district) Records of staff salaries & benefits, time and effort sheets verifying special education time, bills/receipts classroom supplies/materials, purchased services for instruction (e.g. computer apps) Records of staff salaries & benefits, time and effort sheets verifying special education time, bills/receipts for supplies/materials for special education social work activities Bills/receipts for supplies/materials, conferences, training agendas, travel expenses Records of attendance at IEP meetings, special education parent groups, timely and meaningful consultation meetings, special education cooperative meetings, special education trainings, special education extra-curricular events, such as Special Olympics 38

39 Example Education Fund (10) (special ed. costs outside of IDEA Flow-through grant) Elementary (K-8) $10,120,080 Secondary (9-12) $4,712,081 Total $14,832,161 line 8/columns 100, 200, 300, & 400 special ed. programs $12,347,895; line 22/column 900 spec. ed. private tuition - $357,800; line 29/column 900 summer school private tuition $79,000; line 36/columns 100, 200, 300, & 400 special education social work costs - $324,611; line 39/column 900 psychological services - $319,975; line 40/columns 100, 200, 300, & 400 speech and language - $345,000; line 40/column 300 audiology - $35,000; line 41/column 300 other support services (pupils) contractual orient and mobility services - $17,000 line 44/columns 100, 200, 300, & 400 special education improvement of instruction - $125,000 line 50/columns 100 & 200 superintendent/assistant supt. time devoted to special education - $9,000; line 51/column 100, 200, & 400 administrative support time dedicated to special education and supplies/materials for special education meetings/notices - $23,750; line 55/columns 100 & 200 principal time devoted to special education - $57,000; line 61/column 30 installation cost of stair lifts - $900; line 71 columns 100, 200, & 400 special education data entry/processing - $82,500; line 79/column 300 fees to special education cooperative- $501,730; line 83/column 300 payment to police department for security staff - $110,000; line 86/column 600 special education tuition to Happy Trails School District $96,000 39

40 Section E Adjusted Total Expenditures less Special Populations Section E subtracts the special education and Title I & III expenditures from the total expenditures. Section C Section D = Section E As data is entered in sections C and D, the excel worksheet will complete the calculation and enter that amount in Section E. 40

41 The excel worksheet will complete the calculation. Section C Section D = Section E E Adjusted Total Expenditures less Elementary (K-8) Secondary (9-12) Total Special Education & ESEA - Title Expenditures $0.00 E Total (C less D) $0.00 $0.00 $

42 Section F Average Annual Per Pupil Expenditure Section F uses the FY15 data to calculate the average annual per pupil expenditure. The district must enter the total FY15 student population, separating elementary and secondary. The FY15 (October, 2014) student count for all districts is provided on the IDEA grant webpage. When the student count is entered, the excel worksheet will calculate and enter the APPE. FY15 expenditures FY15 students = APPE 42

43 The worksheet includes a link to the IDEA grant webpage where districts can access the FY15 Total Student Enrollment (October, 2014). The list separates each district s student population by elementary and secondary. F Average Annual Per Pupil Expenditure Elementary (K-8) Secondary (9-12) Total FY15 Total Student Enrollment (Oct., 2014 Fall Enrollment - ) $0.00 F Total (E/line 59) $0.00 $0.00 $

44 Section G (Excess Cost) Minimum District Must Expend Per Pupil With Disabilities Section G completes the final calculation for the district s excess cost threshold. The district must enter the current year special education student count (December, 2015), separating elementary and secondary. When the special education student count is entered, the excel worksheet will calculate the excess cost. The total in Section G is the FY16 excess cost threshold. The district must expend at least that amount of local (state/local) funds on students with individualized education programs (IEPs) during the current fiscal year (FY16). 44

45 The excel worksheet will complete the calculation. The Harrisburg Project provides a tool to report the Child Count by elementary and secondary. That tool is available in iepoint. Districts should go to Reports Release and select Reports for IDEA Excess Cost Worksheet. G Minimum District Must Expend Per Pupil with Disabilities Elementary (K-8) Secondary (9-12) Total Current # of Students with IEPs Enrolled (Child Count 12/01/15 Less Pre-K) Average Annual Per Pupil Expenditure (line 60) $0.00 EXCESS COST G Total (line 63 x line 64) $0.00 $0.00 $0.00 The excess cost threshold is the amount of local (state/local) funds that must be expended for students with IEPs in FY16 (July 1, 2015 June 30, 2016). 45

46 New for FY16 The FY15 IDEA excess cost worksheet calculated the FY15 excess cost threshold. Section H Excess Cost Check A new section was added so that the FY16 IDEA excess cost worksheet: calculates the FY16 excess cost threshold, AND calculates whether the district met the FY15 excess cost threshold. 46

47 The excess cost check uses the excess cost threshold established in the previous excess cost worksheet and compares it to the actual expenditures/student population for that year. For example, the FY15 excess cost threshold was determined using an APPE based on FY14 expenditures/total population and the December 2014 child count. The FY16 worksheet uses the data entered (FY15 expenditures and populations) to determine the actual FY15 APPE and the amount expended on students with IEPs. 47

48 The APPE is the average annual per pupil expenditure for all students (general education and students with IEPs). The APPE includes the cost for desks, electricity, materials, etc. for all students. The districts receive credit for the excess cost of special education, those costs are subtracted/backed out in the calculation lowering the APPE and the excess cost threshold that the district must meet. 48

49 FY14 ( ) FY15 ( ) FY16 ( ) Audited FY14 Expenditures (per the AFR) = 37,000,000 Calculated FY14 APPE = 8,000 What the district must expend Audited FY14 Expenditures = 37,000,000 Calculated FY14 APPE = 8,000 Dec IEP Child Count = 110 8, = 880,000 Amount to be spent on students with IEPs in FY15 = $880,000 Audited FY15 Expenditures = 45,000,000 Audited FY15 Expenditures = 45,000,000 Calculated FY15 APPE = 8,035 Dec IEP Child Count = 109 8, = 875,815 Amount to be spent on students with IEPs in FY16 = $875,815 Audited FY16 Expenditures = 44,074,000 What the district actually expended Calculated FY15 APPE = 8,035 Calculated FY16 APPE = 7,075 8, = $883,850 7, = $771,175 The district met the excess cost check. (Slide courtesy of Ms. Deb Morrow) The district did not meet the excess cost check. The district must repay the $104,640 shortfall with local funds. 49

50 Section H Excess Cost Check Section H calculates whether the district met the excess cost threshold identified in the excess cost worksheet from the previous year. 1. The district must enter the final, verified child count data from the previous year (ISBE provides that FY15 data) and the excess cost amount from the previous excess cost worksheet (FY15). 2. As the FY15 expenditures are entered in the FY15 excess cost worksheet, the worksheet will use that data to determine the amount expended for special education in FY15 (APPE X students with IEPs = costs for special education) 3. The worksheet will calculate the difference in the two amounts (FY15 costs FY15 excess cost threshold). 50

51 Section H Excess Cost Check (cont.) FY15 Check (line 71): If the district has a positive amount, it met the FY15 IDEA excess cost threshold. If the district has a zero amount, it met the FY15 IDEA excess cost threshold. 51

52 Section H Excess Cost Check (cont.) FY15 Check (line 71): If the district has a negative amount, it did not meet the FY15 IDEA excess cost threshold and may be subject to repayment of the federal shortfall with local funds. The IDEA grant coordinators are available to work with districts to resolve the negative excess cost. If a district is not able to correct the negative excess cost, the federal shortfall must be repaid with local funds. 52

53 The worksheet includes a link to the IDEA grant webpage where districts can access the FY15 # of Students with IEPs (final verified list). The list separates each district s special education child count by elementary and secondary. H Excess Cost Check Elementary (K-8) Secondary (9-12) Total FY15 # of Students with IEPs (final verified list - FY15 Special Education Costs (APPE X students with IEPs) Enter the FY15 IDEA Excess Cost Threshold (line 81 of the FY15 worksheet) $0.00 H FY15 Check (line 69 - line 70 ) $0.00 $0.00 $0.00 The district met the FY15 IDEA excess cost threshold if the final amount is zero or a positive number. A negative amount indicates the district did not meet the FY15 IDEA excess cost threshold. The final amount verifies whether or not the district met the FY15 IDEA excess cost threshold. Any district that did not meet the FY15 excess cost threshold should contact its IDEA grant coordinator. 53

54 Question 10 What should a district do if the final comparison is a negative amount? The district should check for any errors, such as: data entry, missing expenditures, or errors in the FY15 excess cost worksheet. If the district cannot resolve the negative excess cost amount, contact the district s IDEA grant coordinator. The grant coordinators will provide assistance in identifying any errors with the goal of balancing the amounts and avoiding repayment of the shortfall. 54

55 Completed IDEA Excess Cost Worksheet The completed IDEA excess cost worksheet must be ed to the district s IDEA grant coordinator no later than Friday, January 29, *Cooperative member districts must also provide the completed IDEA expenditure detail report form. In addition to verifying whether the district met the FY15 excess cost threshold, the completed IDEA excess cost worksheet will identify the excess cost threshold for the current fiscal year (required local spending for FY16). 55

56 Tips for FY16 District Identification include district name/rcdt code. Use the excess cost worksheet instructions. Focus on expenditures, not revenue, not budgets Section B - capital outlay and non-capitalized equipment, include the amounts from the specific columns not the line totals. The worksheet includes links for the FY15 student counts (Fall Enrollment and Verified Child Count) The Harrisburg Project provides reports for the FY16 Child Count data Contact the IDEA grant coordinators with questions 56

57 Illinois State Board of Education IDEA Grant Coordinators Special Education Services Illinois State Board of Education Dawn Camacho Tammy Greco Felicia Malloy Telephone 217/