Different Approaches to Working with LEAs on MOE. Presented by Virginia, Maine, and Idaho

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Conrad Perkins
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1 Different Approaches to Working with LEAs on MOE Presented by Virginia, Maine, and Idaho

2 Virginia s Automated LEA MOE Application Presented by: Tracie L. Coleman Special Education Budget & Finance Manager Division of Special Education & Student Services 2

3 LEA Enters State and Local Expenditures 3

4 LEA Meets All Four MOE Methods/Tests 4

5 LEA Does Not Meet Any MOE Methods/Tests 5

6 Options Available When LEA Does Not Meet Any MOE Methods/Tests 6

7 LEA Meets One MOE Method/Test 7

8 Options Available When LEA Meets One MOE Method/Test 8

9 Summary Screen for (a) Allowable Exception-Voluntary Departures 9

10 Detail Screen for (a) Allowable Exception-Voluntary Departures 10

11 Summary Screen for (c) Allowable Exception-Termination of Services to Students 11

12 Detail Screen for (c) Allowable Exception-Termination of Services to Students 12

13 Summary Screen for (d) Allowable Exception-Termination of Costly Expenditure 13

14 Detail Screen for (d) Allowable Exception-Termination of Costly Expenditure 14

15 MOE Flexibility Provision Adjustment to Local Fiscal Efforts in Certain Fiscal Years 15

16 Summary Screen Showing LEA Data Pending Review by the SEA 16

17 LEA Can Generate Reports By Year 17

18 LEA s Superintendent Must Sign the Verification Report 18

Finance Manager 804-225-2704 Tracie.Coleman@doe.

19 Virginia Department of Education Tracie L. Coleman, CPA, MBA Special Education Budget and Finance Manager Virginia Special Education Grants Funding 19

20 Maine: Incorporation of CIFR s LEA MOE Eligibility Calculator into online system Presented by: Edward (Ted) Fournier Coordinator of Finance and Data Special Services Maine Department of Education 20

21 Online Guidance for Maine s Eligibility Calculator MOE Eligibility Calculator Guidance for

22 Idaho: Transition from online system to CIFR s LEA MOE Calculator Presented by: Wendy Lee Funding & Accountability Coordinator Idaho State Department of Education 22

23 Where is Idaho? 23

24 Fun Facts About Idaho Idaho is 83,557 square miles and is the 13 th largest State in the U.S. Frank Church River of No Return Wilderness is the largest in the lower 48 states- 2.3 million acres of backcountry and 63% of Idaho is public land. Idaho has more soakable hot springs than all other states combined. Idaho has 3,100 miles of rivers more than any other state: Idaho s Salmon River is the longest free-flowing River that heads and flows in a single state. The deepest river gorge in North America is Idaho s Hells Canyon 7,900 ft. deep not to be confused with the Twin Falls River gorge where Evel Knievel s jump was in (Grand Canyon of Arizona is 6,000 feet). Shoshone Falls (212 Feet) drops 52 feet further than Niagara Falls. The Idaho Capital building is heated by geothermal water, and is famous for potatoes. Idaho Produces 1/3 of the potatoes grown in the United States. 24

25 Famous People from Idaho Kristin Armstrong, Olympic Gold Medal Cyclist Picabo Street, World & Olympic Gold Medal Skier Ernest Hemingway, George Kennedy, & Lou Dobbs Bill Fagerbakke (Patrick Star character from Sponge Bob Square Pants) Sacajawea, Lewis and Clark guide Nikki Sixx, Motley Crue Sarah Palin, from Sandpoint Idaho 25

26 Special Education Facts About Idaho: 70-75% of Idaho s Public Schools are located in Rural Areas scattered throughout the State. There are 166 District and Charters. 51 are Charter Schools. 10 LEA Sponsored Charter Schools. An average opening of 3 new Charter schools each year. We fund Idaho School for Deaf and Blind, Department of Juvenile Corrections, & Department of Corrections. 26

27 In 2015 Idaho Spent $243,297,479 on Special Education Programs & Services Idaho distributes on average over 91% of IDEA Part B Funds and nearly 100% of Preschool Funds IDEA Part B & Preschool $53,072,635 22% Medicaid $35,125,244 14% State & Local Funding $155,099,600 64% Idaho s LEAs reported 29,534 Special Education Students and spent on average $8,238 per student. 27

28 In 2015 Idaho Reserved 9% of IDEA Part B funding for Admin and State Level Activities funds Idaho has a small administrative operating budget. Staff members dedicated to fiscal operations within the Special Education Division: Fiscal & Accountability Coordinator (1.5 years) Contracts & Funding Program Specialist 28

29 Past Year and a Half Recap 1. Adopted New Uniform Grant Guidance (EDGAR). 2. Participated in and responded to four Federal Audits. 3. Conducted trainings and distributed training materials throughout the State. 4. Implemented new fiscal monitoring program. 5. Offered for the first time a competitive mini grant opportunity for hard to fill positions. 6. And then, there came the MOE changes 29

30 My Reaction: 30

31 First Steps: 1. Fully understand the MOE changes and implications. 2. Analyze our Current Web-based Eligibility and Compliance system. 3. Review our Current MOE Process. 4. Create a model that can easily be used and understood by LEAs. 5. Implement training model within the LEAs on the new MOE changes. 31

32 Example Fiscal Year State & Local State & Local Per Capita Child Count Pass / Fail 2016 $ 21,000 $ 2, P 2017 $ 21,600 $ 2,700 8 P 2018 $ 21,500 $ 2, F 2019 $ 22,200 $ 1, P 2020 $ 22,000 $ 2, F 32

33 Idaho s Process On-Line web-based application for eligibility Three tiered levels to compare: 1. Compliance Expenditures: Audited expenditures from two years prior (June 2015). 2. Last Year s Expenditures (June 2016). 3. Budget Year Expenditures (June 2017). 4. Previous Application Years (Multiple). 5. Separate Post Compliance Expenditure Adjustments. Compliance Review Receive audited financial information from Public School Finance: 1. We import the figures and test for failure and changes to the Reported Last year s expenditures (June 2016). 2. Review the figures against past year s applications years. 3. Import figures into post approved compliance document. 4. Contact LEA for detected failures and or work with allowable exception. 33

34 On-Line Application Includes adjusted Exception total 34

35 Here are the problems: 1. Computing allowable exceptions and adjustments was difficult across years, and most LEAs did not know how to compute them accurately. 2. LEAs were confused on when to take the allowable adjustments. 3. LEAs were even more confused when notified of compliance failure. CIFR s help and tool were very helpful to eliminate all guesswork. 35

36 Example of Manual Process for Exceptions Voluntary Decrease in departure or enrollment Blackfoot retirement (a) (b) MOE S&L Exception Exception Adjusted Child Count Per Pupil FY2013 2,278, ,278, , Highest Per Capita FY2014 2,292, ,292, , Highest State and Local Amount FY2015 Exception 2,292, , ,171, , FY2015 2,060, ,060, , Failing Both 36

37 Template Exception Example Exceptions to Maintenance of Effort as Permitted by 34 CFR (a) The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. (Only include salary and benefits paid from state and/or local funds) Departing Personnel Position Title Employee Name Reason for Leaving Salary Benefits Total Expenditures SPED Director Joanne Goodsped Retired $ 100, $ 20, $ 120, $ - $ - $ - $ - Departing Total $ 100, $ 20, $ 120, (b) A decrease in the enrollment of children with disabilities (option 2: auto -calculated). Column1 Column2 Template points out Enrollment allowable Enrollment Difference (must be (-) to apply exception) -21 exceptions and Percent Difference 5% computes Column1 Local Total State and Local Total automatically Expenditures $ - $ 2,292, Allowed Reduction $ - $ 111,

38 Template Calculation Example 38

39 Example of Manual Process for MOE Results Voluntary Decrease in departure or enrollment Blackfoot retirement (a) (b) MOE S&L Exception Exception Adjusted Child Count Per Pupil FY ,371, ,371, , FY2013 Exception 2,371, , ,302, , FY2013 2,356, ,356, , FY2014 Exception 2,356, , ,278, , FY2014 2,292, ,292, , FY2015 Exception 2,292, , , ,060, , FY2015 2,060, ,060, , Met w/exceptions for Total and Per Capita New Threshold for Per Capita Met w/exceptions for Total, Did Not Meet Per Capita New Threshold for Total Allowable Exception (b) - decrease in enrollment - FY 2015 Difference in enrollment: = 21; 21/431 = *2,292, = 111,

40 Results using Template: 40

41 Recap 1. Last year, used the template with 23 Districts and Charters last year to determine exceptions and MOE compliance. 2. This year, will use the template on a case by case basis for eligibility. 3. Working on plan to integrate the template or model into our application system this year for use next year. 4. Excited to make the tool available to LEAs. 41

Contact Us Web: http://cifr.wested.org/ Email: cifr_info@wested.org Tel: 855.865.

42 Contact Us Web: Tel: Web: Tel:

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