New Maintenance of Effort Reporting Requirement for Section 611/Section 619 Grants. May 2017

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Elijah Dean
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1 New Maintenance of Effort Reporting Requirement for Section 611/Section 619 Grants May 2017

2 2 What the Maintenance of Effort Calculator Looked Like for and Prior Years Was included in the Application for IDEA Act Funding for the Education of Students With Disabilities, Section 611 & 619 Grants for the Period July 1, 2016-June 30, 2017

3 3 What the Maintenance of Effort Calculator Looks Like Now Now it is a 24 tabbed excel spreadsheet: Example of Tab 4

4 What Has Changed? 4 Federal Law (34 CFR Section ) has not changed but NYS was deemed to not be in compliance with monitoring its LEAs Eligibility Standard Grid in the annual IDEA application was not sufficient Compliance Standard NYS didn t monitor this requirement To get in compliance, NYS is now requiring the LEA MOE Calculator spreadsheet be completed by June 16, 2017 for every district that receives Section 611/Section 619 funds This will be an annual requirement

5 The Basics 5 Maintenance of Effort (MOE) is a requirement of the IDEA-Part B grants (Section 611/619 grants) Requires a local educational agency (LEA) that receive IDEA-Part B funds to budget and spend at least the same amount of local or state and local funds for the education of special needs children on a year-to-year basis The budget requirement is identified as the Eligibility Standard The actual spending requirement is identified as the Compliance Standard is the base year from which compliance will be determined

6 6 Four Measurements of Special Education Expenditures for the Compliance Standard 1.Total Locally Funded Spending on Special Education 2. Total Locally and State Funded Spending on Special Education 3. Total Locally Funded Spending per Student on Special Education 4. Total Locally & State Funded Spending per Student on Special Education At least one of these four options has to be equal to or higher than the prior year to be in compliance with the MOE compliance requirement

7 Guidance Provided to Schools to Date 7 Memo to Superintendents and Special Education Directors dated 4/10/17 Subject: Submission of the Local Education Agency (LEA) Maintenance of Effort (MOE) Calculator to meet the Compliance Standard of the Federal Funding-Individual with Disabilities Education Act (IDEA) Part B for the Education of Students with Disabilities. Student with Disabilities Child Count by District for School Years , , and Maintenance of Effort Guidance Recommendations for Budget and Actual Special Education Amounts Step by Step Guide to Complete the LEA MOE Calculator LEA MOE Calculator v1.2 PowerPoint Presentation Guidance of How to Use the LEA MOE Calculator

8 MOE Calculator 8 The spreadsheet and attached instructions may seem overwhelming NYSED and SAP are here to help support you in completing the MOE Calculator The PowerPoint and the LEA MOE Calculator spreadsheet were prepared by the Center for IDEA Fiscal Reporting (CIFR) (for all states to use and parts of it do not apply to us) NYS is only requiring information from 2013/14, 2014/15 and 2015/16 template goes back to 2010/11 and forward to 2019/20 If district s MOE is met, none of the Exclusion and Adjustment pages need to be completed at this time

9 Completing the MOE Calculator 9 For most districts there will be three tabs to complete: Tab 3 basic information about the district. Tab 4 Summary of what was spent on Special Education for , and Tab 5 Detail of what was spent on Special Education for Tab 6 Will be generated based on information completed above.

10 What Information is Needed for Initial 10 Determination? For 2013/14, 2014/15 and 2015/16: What was the Students with Disabilities (SWD) Child count How much Section 611 and Section 619 grants were awarded for the three years How much was spent for special education How much State Aid was recognized for special education services

11 Gathering Revenue and 11 Expenditure Information We met with Todd Harrigan from the Office of P-12 Education: Administrative Support Group Districts have flexibility in what special education expenditures need to be included Once a district decides on the categories of expense that are included in the base year, they need to be consistent in future years We have set up a template in excel to gather the minimum level of information

12 12 Condensed Version of Template Information to Complete Section

13 13 Condensed Version of Template Allocation of Fringes Section (Calculates for You)

14 14 Spreadsheet Summarizes What Should Be Reported in the MOE Calculator Section

15 Example of How to Calculate and Complete MOE 15 At a minimum Special Education revenues must include: A3101- Basic Formula Aid Excess Costs Aid (Line 79 from ST-3 Schedule A3-General Fund Revenues or Line 127 from GEN Report) A3104 both Tuition and Transportation, if any (Lines 84 and 85 from ST-3 Schedule A3-General Fund Revenues) F3289 Section 4408-School Age July/August Program (Lines 12 and 13 from ST-3 Schedule B2-Special Aid Fund Revenues) Must document source of information and be consistent from year to year in what categories are included For this example, only the minimum categories have been included

16 Example of How to Calculate and Complete MOE 16 At a minimum Special Education expenditures must include: A2250 and related fringe benefits (can be pro-rated) Summer Handicapped (program and transportation) Other Special Education costs can be included Must document source of information and be consistent from year to year in what categories are included For this example, only the minimum categories have been included (source of information: ST-3 Schedule A4 and Schedule B3)

17 Example of How to Calculate and Complete MOE Calculator Using Our Template 17 Data gathering: 1. For SWD count use the statistics provided This report was provided to the Superintendent and Special Education Director with the original . If can t locate, the below link also has a copy.

Example of How to Calculate and Complete MOE Calculator Using Our Template 18 2. For Section 611/619 Allocations go to: Grants Finance website at: http://www.oms.nysed.

18 Example of How to Calculate and Complete MOE Calculator Using Our Template For Section 611/619 Allocations go to: Grants Finance website at: Select your county Select your school district Run the following reports: IDEA Allocation Report IDEA Allocation Report IDEA Allocation Report

19 Example of How to Calculate and Complete MOE Calculator Using Our Template For the Special Ed Revenues and Expenditures go to SAMS and print the following for , and : Reports to Print

20 Example of How to Calculate and Complete MOE Calculator Using Our Template Prepare a worksheet of all of the direct special education codes and also of all the salary codes and fringe benefit codes in the General Fund for the three years from the information from the ST-3:

21 Example of How to Calculate and Complete MOE Calculator Using Our Template 21 Use the information gathered from the ST-3s to: Summarize the direct special education costs Prorate fringe benefits to special education salaries (if specific fringe benefit information is not tracked normally) Allocate special education expenditure categories between State and local funded Apply percentage of Special Education Related State Aid/Total Special Education Expenditures to each special education category Calculate a separate percentage for General Fund expenditures and Special Aid expenditures

22 Example of How to Calculate and Complete MOE Calculator Using Our Template 22 To allocate Fringes: Spreadsheet summarizes all.1 and.8 codes in the General Fund and pro-rates the fringes related to special education based on their proportion to the total

23 23 Example of How to Calculate and Complete MOE Calculator Using Our Template

24 Calculate State Share of expenditures by dividing Special Ed State Aid by Special Ed Expenditures. Do a separate calculation for each fund. Ex. Fringes: 2,358,799 (total fringes) x ( ) = 1,043,061 This is local share. Ex. Summer Handicapped Inst. Salaries: 70,641 x ( ) =15,110 24

25 Example of How to Calculate and Complete MOE Calculator Using Our Template 25 State Share is the Difference Between Total Expenditures and Local Share of Expenditures column is needed for the MOE Calculator (Tab 5)

26 Completing the MOE Calculator 26 Tab 3 Fill in the LEA Name and 12 digit BEDS Code Fill in the fiscal year dates Select Yes for question on Line 7 from drop down box

Completing the MOE Calculator 27 Tab 4 2013-14 and 2014-15 totals are input here. 2015-16 information is reported in detail on Tab 5 and the totals are carried over to this Tab.

27 Completing the MOE Calculator 27 Tab and totals are input here information is reported in detail on Tab 5 and the totals are carried over to this Tab is the baseline year. Darker green boxes have drop downs with this option to select MOE compliance has been met when amount is equal to or greater than the amount reported for Fill in the light green sections, including the Section 611/619 amounts.

Completing the MOE Calculator 28 Tab 5 Detail is required for 2015-16 actual expenditures for Special Education costs.

28 Completing the MOE Calculator 28 Tab 5 Detail is required for actual expenditures for Special Education costs. Fill in green section from information on the worksheet prepared. Totals should agree to worksheet you completed. Information flows to Tab 4. Keep adequate backup for numbers reported.

29 Completing the MOE Calculator information from Tab 5 populates the line for Tab 4 for expenditures. You need to enter the amount of Section 611 and 619 grants awarded for If report calculates a Met in any of the four measurements, the district is in compliance with the MOE requirements for and the remaining pages of the spreadsheet do not have to be completed at this time.

30 Completing the MOE Calculator 30 If in compliance per Tab 5: Save the spreadsheet and it to: Include: Your LEA Name and Compliance Standard Calculator in the subject line Due date is June 16, 2017 Districts are not eligible for a IDEA award until the calculator has been submitted and approved by NYSED Keep supporting documentation of how compliance was determined as it is subject to audit

31 If MOE Has Not Been Met Yet 31 Determine if the district is eligible to claim any of the following exceptions: (a) Voluntary departure, by retirement or otherwise, of departure for just cause, of special education or related services personnel (b) A decrease in the enrollment of children with disabilities

32 If MOE Has Not Been Met Yet 32 (c) The termination of the 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 (1) Has left the jurisdiction of the agency; (2) Has reached the age at which the obligation of the agency to provide FAPE to the child has terminated; or (3) No longer needs the program of special education. (d) The termination of costly expenditures for longterm purchases, such as the acquisition of equipment or the construction of school facilities

33 Calculating MOE with Exceptions 33 Explain exceptions in Tab 7 and review Tab 6 to see if now have met MOE

34 Allowable Adjustments to MOE 34 An LEA may reduce its MOE obligation by up to 50% of any increase over the preceding year in its IDEA-Part B Section 611 allocation under certain conditions. LEAs are also permitted to voluntarily use up to 15% of the IDEA-Part B Section 611 and 619 funds to provide coordinated early intervening services (CEIS). Can do both but limit is lesser of the maximum dollar amounts available for either CEIS or MOE reduction. Reported on Tab 7 at the bottom

Tab 6 Summarizes Status for 2015-16 35 Shows how

35 Tab 6 Summarizes Status for Shows how exceptions/ adjustments effect compliance status

36 Other Items 36 If the district was not in compliance with Maintenance of Effort on the original calculation, Tab 23 is the place to document Exceptions and Adjustments for If more lines are needed in any of the worksheets, Tab 24 is the place to put the additional information. In the future, annually the budget and the actual spending will be required to be reported.

37 Summary 37 New method for determining MOE is in effect MOE Calculator is due by 6/16/17 For assistance from NYSED: (518) , Meg Fargione questions to put LEA name and MOE Compliance in subject line FAQ to be posted by 5/5/17 at:

38 Contact Information 38 Questar III State Aid & Financial Planning Service 10 Empire State Blvd. Castleton, NY (518) Fax (518) twitter.com/qiiisap

IDEA Maintenance of Effort (MOE) Dr. Harry Repsher Budgets and Grants Specialist

IDEA Maintenance of Effort (MOE) Dr. Harry Repsher Budgets and Grants Specialist 404-657-9968 hrepsher@doe.k12.ga.us 1 IDEA - Maintenance of Effort CFR 300.203 states that funds provided to an LEA under