Arkansas Department of Education Special Education Finance & Budgeting Workshop

Arkansas Department of Education Special Education Finance & Budgeting Workshop 2009-2010 Presenters: Donald Watkins, Administrator Robert Coats, Budget Analyst Patricia Izquierdo, Finance Manager Clara Knox, Technology Manager E1

SPECIAL EDUCATION WEBSITE www.arksped.k12.ar.us Homepage MYSPED Resource (check often) Commissioner s Memos Resource Compendium Special Education approval status look-up Special Education Data Sheets and Cash-on-Hand data entry. E2

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FINANCE DEMO Navigating the Finance Screens - Budget Checklist -AFR - Budget Viewing the Finance Screens, and how to get a column budget total Creating and saving a report in Excel Exiting the Finance Screens E4

BUDGET AMENDMENTS BUDGET CHANGES FUNCTION/OBJECT CODES NARRATIVE EQUIPMENT & TECHNOLOGY LIST AMENDMENT DUE DATES: - Reserve Funds--April 30 - Final Deadline---June 30 E5

EXTENDED SCHOOL YEAR SERVICES ONE PAYMENT WILL BE MADE IN OCTOBER, 2009, for services from the end of the 2008-2009 School Year through the start of the 2009-2010 School Year. Funding will be $74 per day per child served. ESY revenue must be coded to Fund/Source 2244 and revenue code 32314. ESY expenditures must be coded to Fund/Source 1244 or 2244 and Program code 200. E6

LEA SUPERVISOR FUNDS PAYMENT WILL BE MADE FOLLOWING THE DISTRICT S S RESPONSE TO ITEM # 11 ON THE SPECIAL EDUCATION FUNDS CHECKLIST AND VERIFICATION THAT DISTRICT S S SP ED SUPERVISOR IS CERTIFIED OR MAKING NORMAL PROGRESS AS OUTLINED IN CERTIFICATION ALP. FUNDING WILL BE APPROXIMATELY $7 PER ADM FOR THE DISTRICT S S 1ST THREE QUARTER ADM OF 2008-2009. 2009. LEA SUPERVISOR REVENUE MUST BE RECORDED AS FUND/SOURCE 2240 AND REVENUE CODE 32310. LEA SUPERVISOR STATE FUNDING EXPENDITURES MUST BE RECORDED AS FUND/SOURCE 1240 OR 2240 AND PROGRAM CODE 200. THESE EXPENDITURES SHOULD EQUAL BUT NOT EXCEED STATE LEA SP ED FUNDING PLUS ANY CARRYOVER FUNDS. E7

RESIDENTIAL REIMBURSEMENT STUDENTS IN APPROVED ARKANSAS RESIDENTIAL TREATMENT FACILITIES *ONLY DISTRICTS WHERE FACILITIES ARE LOCATED WILL BE ABLE TO LOG INTO THE RPA SYSTEM DISABLED NONDISABLED E8

RESIDENTIAL REIMBURSEMENT Out-Of State @ Lakeland in Springfield, MO IDENTIFIED STUDENTS WITH DISABILITIES ONLY TIMELY WEBSITE SUBMISSION $60 PER DAY E9

CODING FOR RESIDENTIAL FUNDING DISABLED STUDENTS FY 2010 FUNDING - $60 PER DAY RESIDENTIAL FUNDING DISABLED STUDENTS REVENUE MUST BE CODED AS FUND/SOURCE 2250 REVENUE CODE 32330. EXPENDITURES FOR RESIDENTIAL FUNDING--DISABLED STUDENTS MUST BE RECORDED AS FUND/SOURCE 2250 AND PROGRAM CODE 200. THESE EXPENDITURES SHOULD EQUAL BUT NOT EXCEED RESIDENTIAL FUNDING FOR DISABLED STUDENTS THAT IS RECEIVED FROM THE STATE. E10

CODING FOR RESIDENTIAL FUNDING NON-DISABLED STUDENTS FY 2010 FUNDING - $60 PER DAY RESIDENTIAL FUNDING NON-DISABLED STUDENTS REVENUE MUST BE CODED AS FUND/SOURCE 2255 REVENUE CODE 32340. EXPENDITURES FOR RESIDENTIAL FUNDING NON-DISABLED STUDENTS MUST BE RECORDED AS FUND/SOURCE 2255 AND PROGRAM CODE 200. THESE EXPENDITURES SHOULD EQUAL BUT NOT EXCEED RESIDENTIAL FUNDING FOR NON-DISABLED STUDENTS THAT IS RECEIVED FROM THE STATE. E11

AS DEFINED AT A.C.A. 6-20-2303 CATASTROPHIC OCCURRENCES STUDENT SPECIFIC-----DO NOT PRORATE TEACHERS, AIDES, ETC. UNLESS SPECIFIC TO STUDENT UNDULY EXPENSIVE EXTRAORDINARY BEYOND ROUTINE NORMAL COSTS All Special Education Catastrophic Occurrences students must be registered by February 1, 2010. Catastrophic Occurrences costs for each student must be submitted by May 1, 2010, via the MySPED web site. Refer to Commissioner's Memo COM-09-090. E12

CATASTROPHIC OCCURRENCES Must equal or exceed $15,000, after offsets After offsets, funding calculated at 100% of $15,000, then prorated at 80% of next $35,000 and 50% of next $50,000. If total state requests exceed appropriation, funding for each eligible student will be prorated to meet state appropriation. Individual occurrence amount: DO NOT prorate teachers, aides, etc. unless specific to student E13

CODING FOR CATASTROPHIC OCCURRENCES PROGRAM REVENUE RECEIVED FROM THE CATASTROPHIC OCCURRENCES PROGRAM MUST BE CODED AS FUND/SOURCE 2265 AND REVENUE CODE 32355. EXPENDITURES FOR CATASTROPHIC OCCURRENCES MUST BE CODED AS FUND/ SOURCE 1265 OR 2265 AND PROGRAM CODE 200. THESE EXPENDITURES SHOULD EQUAL BUT NOT EXCEED STATE FUNDING RECEIVED FOR THE CATASTROPHIC OCCURRENCES PROGRAM. E14

Time Certification Time certification forms are required for all Federal employees: Full-time federal employees require certification forms to be completed two times per year. Employees who work in more than one federal program or work part-time in a federal program and part in state, local or other programs require time certification forms to be completed each month the employee works. E15

Time Certification Form This is to certify that the following individual's) worked 100% of his/her time during the last six months from July 1, 2008 to December 31, 2008 in a program that was funded by Title VI-B. Sample Time Certification Record DRAFT ARKANSAS DEPARTMENT OF EDUCATION Sample Time Certification Record The form below is an example of a teacher employed and paid.29 Name of Employee: John Doe ime Period From September 1, 2008 To: September 30, 2008 Position Special Education Teacher Printed Name Signature DOE, JANE I have full knowledge of 100% of these activities as the supervisor. Job Assignments Day Daily Periods Title VI-B Daily Periods District Total Periods Per Day 1 2 5 7 2 2 5 7 3 4 5 6 Holiday 2 5 7 7 2 5 7 Total Hours #REF! #REF! #REF! #REF! #REF! I certify that the hours shown above reflect actual times the Signature of Employee: Date E16

ACT 1006 OF 2007 Requires tracking of expenditures for: - Special education catastrophic occurrences (Source of funds: 265) - Special education services (Source of funds: 240 & 244) E17

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TITLE VI-B FUNDING FOR ARKANSAS IN 2009-2010 SECTION 611 REGULAR IDEA $111,491.018 ARRA-IDEA $112,273,929 TOTAL $223,668,947 SECTION 619 REGULAR IDEA PRESCHOOL $ 5,279,018 ARRA-IDEA PRESCHOOL $ 5,898,606 TOTAL $ 10,848,969 E19

STATE APPROPRIATIONS FOR SPECIAL EDUCATION FOR 2009-2010 Catastrophic $11,000,000 Residential $15,188,254 Sp Ed Preschool $15,623,079 ESY & Sp Ed Supervisor $ 4,145,285 TOTAL $45,926,618 E20

TITLE VI-B PERMANENT FORMULA (34CFR 300.705) Base Allocation 1999 Base Year Population Prior year first 3 qtrs average ADM plus private school enrollment (85% after base allocation) Poverty F/R lunch eligibility (15% after base allocation) E21

THE BUDGET CYCLE DATA SHEETS DETERMINE THE AMOUNT OF FUNDS AVAILABLE = TOTAL TO BUDGET 2008-09 ARKANSAS DEPARTMENT OF EDUCATION TITLE VI-B DATA SHEET December 29, 2008 AGENCY: School District LEA: 9999 FY 2008 Annual Financial Report (AFR) Information: Cash-on-hand as of July 1, 2007 $15,772 FY 2008 Revenue $327,031 Total Funds Budgeted $342,803 If your records do not agree with the amounts shown above (including cash-on-hand), please contact Robert D. Coates at robert.d.coates@arkansas.gov FY 2009 Title VI-B Information: School Age Program FY 2008 Funds in Reserve as of June 30, 2008 $33,367 Total FY 2009 Allocation $301,521 District VI-B Allocation $299,319 Head Start Allocation* $2,202 Cash-on-hand as of July 1, 2008 ** $6,049 Funds Available for FY 2009*** $340,937 *Amount must be sent to ESC. **As reported by district on the district's My SPED website. ***The amount left in the district's reserve at ADE can not exceed 23% of Funds Available for FY 2009, 77% of FY 2009 Funds Available must be budgeted. Questions? Contact Special Education Grants and Data Management at robert.d.coates@arkansas.gov E22

TITLE VI-B FUNDS AVAILABLE/BUDGET AMOUNT CASH-ON-HAND, 6-30-09 + RESERVE FROM FY O9 + ALLOCATION FOR FY 10 = FUNDS AVAILABLE & MAXIMUM AMOUNT THAT CAN BE BUDGETED E23

TITLE VI-B MUST BUDGET AT LEAST 77% OF TITLE VI-B FUNDS-- CAN LEAVE MAXIMUM OF 23% IN RESERVE E24

FY 2009-2010 Budget FY 2008-09 AFR FY 10 BUDGET DATA PULLED FROM 9-30-09 CYCLE 1 SUBMISSION TO APSCN FY 09 ANNUAL FINANCIAL REPORT (AFR) DATA PULLED FROM 8-31-09 CYCLE 9 SUBMISSION TO APSCN E25

APSCN FINANCIAL MANUAL WWW.APSCN.ORG 1-800-435-7989 1-501-682-4357 Provides a basic guideline for the accounting of a school district s revenue, expenditures, balances, etc. E26

APSCN FINANCIAL MANUAL (Continued) CONTAINS CODES FOR STATE ACCOUNTING SYSTEM-INCLUDING SPECIAL EDUCATION: STATE FUND/SOURCE CODES 1000 = Teacher Salary, Restricted-Foundation Funding* 2000 = Operating Fund, Restricted Foundation Funding* 1281 = Teacher Salary, NSLA** 2281 = Operating Fund, NSLA** 2240 = LEA Special Education Supervisor *** 2244 = Extended School Year **** 2250 = Residential, Non-Disabled 2255 = Residential, Disabled 2260 = State Sp Ed Preschool 2261 = Youth Centers 2265 = Catastrophic Loss Funding 2277 = Juvenile Detention Centers E27

APSCN FINANCIAL MANUAL (Continued) FEDERAL FUND/SOURCE CODES 6702 = Title VI-B, Section 611 (School Age) 6710 = Title VI-B, Section 619 (Preschool) 6715 = Title VI-B School Based Mental Health 6749 = Medicaid for School District Preschool**** 6750 = MEDICAID 6752 = ARMAC E28

6721 = ARRA-IDEA**** APSCN FINANCIAL MANUAL (Continued) FEDERAL FUND/SOURCE CODES 6722 = ARRA-IDEA CEIS**** 6723 = ARRA-IDEA PRESCHOOL**** 6724 = ARRA-IDEA STABILIZATION**** E29

200 = Special Education 201-216 = NSLA, SP ED**** APSCN FINANCIAL MANUAL (Continued) PROGRAM CODES 250 = State/Local MOE 50% Reduction Set-Aside**** 264 = Voluntary CEIS, Carryover 265 = Voluntary CEIS, Current**** 266 = Private School Proportionate Share (Carryover)**** 267 = Required CEIS, Carryover**** 268 = Private School Proportionate Share**** 269 = Required Coordinated Early Intervening Services**** E30

APSCN FINANCIAL MANUAL (CONTINUED) NEW FUNCTION CODES 1218 = Consulting Teacher, Private School Proportion Share**** 1228 = Resource Room, Private School Proportionate Share**** 2158 = Speech Therapist, Private School Proportionate Share**** 2168 = PT/OT, Private School Proportionate Share**** E31

APSCN FINANCIAL MANUAL (Continued) STATE REVENUE CODES 32310 = LEA Sp Ed Supervisor*** 32314 = Extended School Year**** 32330 = Residential, Non-Disabled 32340 = Residential, Disabled 32350 = State Sp Ed Preschool Grant 32351 = Youth Centers 32355 = Catastrophic Loss Funding 32372 = Juvenile Detention Centers E32

APSCN FINANCIAL MANUAL (Continued) 45613 = Title VI-B, Section 611 (School Age) 45630 = Title VI-B, Section 619 (Preschool) 45640 = Title VI-B School Based Mental Health 45621 = ARRA-IDEA**** 45622 = ARRA-IDEA PRESCHOOL**** 45624 = ARRA-IDEA STABILIZATION**** 45909 = Medicaid for School District Preschool**** 45910 = Medicaid 45912 = ARMAC (Arkansas Medicaid Administrative Claiming) * Used with program 200 to identify State/Local Special Ed expenditures ** New/Used with program 201-216 for NSLA expenditure for Special Ed *** Used only for LEA Sp Ed Supervisor in 2009-10 **** New program code for 2009-10 E33

INSTRUCTIONS FOR SPECIAL EDUCATION BUDGET APPLICATION State/Local, Regular Title VI-B, Medicaid-- Regular Program Checklist American Recovery and Reinvestment Act (ARRA)-- ARRA Program Checklist E34

STATE/LOCAL FUNDS State/Local Budget = Amount of State/Local Funds from Fund/ Source 1000 or 2000 and Program 200 (and possibly Fund/ Source 1281 or 2281 and Program 201 216 if NSLA funds used for Sp Ed). Also referred to as MOE Maintenance of Effort which means to maintain the same level of expenditures of the previous year from State/Local Funds. E35

MOE 50% FLEXIBILITY REDUCTION 34CFR 300.205 Most districts can reduce their MOE by up to 50% percent of their increase in IDEA Title VI-B funds (Regular + ARRA) for 2009-10 over the previous year s Regular VI-B funds. These reduced State/Local Special Education must be set-aside and spent for ESEA activities in 2009-2010. Fund/Source 1000 or 2000 and Program 250 must be used for these set-aside funds. After 2009-2010, MOE remains at the reduced level unless the district increases their MOE. E36

OTHER MOE REDUCTIONS 34CFR 300.204 CURRENT YEAR MAINTENANCE OF EFFORT MAY BE REDUCED BY MOST DISTRICTS FOR ONE OF THE FOLLOWING REASONS: DEPARTURE OF PERSONNEL DECREASE IN CHILD COUNT DEPARTURE OF AN EXCEPTIONALLY COSTLY CHILD FROM THE PROGRAM TERMINATION OF COSTLY EXPENDITURES, SUCH AS EQUIPMENT/CONSTRUCTION E37

MOE RESTRICTIONS Districts that have been identified as trigger districts for significant disproportionality and districts that have been identified as not meeting SPP compliance indicator requirements can not reduce their MOE. E38

SUPPLEMENT NOT SUPPLANT If the district maintains (or exceeds) its level of State/Local expenditures for special education and related services from year to year, then the Part B funds are supplementing state and local expenditures and the district has met its MOE and supplement/not supplant requirements. E39

EXCESS COST Excess Cost Calculations--Part B funds may be used only to pay the excess costs of providing special education and related services to children with disabilities. An LEA must spend at least the average annual per student expenditure on the education of an elementary school or secondary school child with a disability before Part B funds are used to pay the excess costs of providing special education and related services. LEA s are required to compute the minimum average amount separately for elementary students and secondary students E40

EXCESS COST (CONTINUED) Elementary 1) Determine total expenditures in the preceding school year for elementary students from all sources (Funds 1, 2, 3, 4, 5 & 6 for elementary school students). 2) Exclude Capital outlay (Object 67000 67999 expenditures from Funds 1, 2, 3, 5, & 6 for elementary school students) and debt service (Fund 4) expenditures for elementary school students. 3) Other expenditures for elementary school students that are excluded: a) Title VI-B b) Title I c) Title III d) All State/Local expenditures for students with disabilities (Include all Program 200 269 for ESY, Sp Ed Supervisor, Catastrophic, JDC, Residential, Youth Center, MOE, elementary school etc. expenditures for elementary school students) e) Other S/L expenditures for elementary school students for programs under ESEA, Title I or Title III (NSLA, etc.). E41

EXCESS COST (CONTINUED) 4) Elementary school expenditures after exclusions (#2 & #3 from #1) 5) Average expenditures for elementary school students (#4 divided by previous year ADM for elementary school students.). 6) Required sp ed expenditures for elementary school students (#5 times previous years number of elementary school students with disabilities). 7) Total 2008-09 State/Local MOE expenditures for elementary school students with disabilities must equal or exceed the total of #6. *Secondary---Repeat the seven steps above for secondary school students. E42

OTHER USES OF TITLE VI-B SCHOOL-WIDE PROGRAMS UNDER ESEA TITLE 1 (LIMITED BY THE % OF STUDENTS PARTICIPATING); 34CFR 300.206 PERMISSIVE USE OF FUNDS (SERVICES AND AIDS THAT ALSO BENEFIT NONDISABLED STUDENTS); 34CFR 300.208 E43

COORDINATED EARLY INTERVENING SERVICES COORDINATED EARLY INTERVENING SERVICES (CEIS) are additional academic and behavioral supports (Required or Voluntary) that are provided to students in kindergarten through grade 12 with a particular emphasis on students in kindergarten through grade three, who are not currently identified as needing special education or related services, to enable the students to succeed in a general education environment. E44

Required CEIS Any LEA that is found to have significant disproportionality based on race or ethnicity is required to use 15 percent of its IDEA funds for comprehensive CEIS. These funds must be used during the 27 month period of their availability for obligation and must be used for comprehensive CEIS regardless of whether the significant disproportionality is resolved during the time that the funds are available. Must be included in district ACSIP for VI-B regular funds and district ARRA tracking software plan for VI-B stimulus funds. E45

Calculating Required CEIS 15% Funds awarded to an LEA under both section 611 and 619 (including the amount sent to an ESC for the district) of the IDEA must be included when calculating the 15 percent. E46

Budget Codes for Required CEIS Title VI-B Regular Funds---Fund/Source 6702 and Program Code 269 must be used for current year required CEIS funds while Program Code 267 must be used for carryover funds for required CEIS. FUNCTION CODE 1297 used for Direct CEIS Instruction FUNCTION CODE 2213 used for all Professional Development, including CEIS All other appropriate function codes should be used for other CEIS activities. E47

Voluntary CEIS Funding and Budget Codes When an LEA voluntary uses IDEA funds: the LEA may use up to the maximum amount allowed for CEIS (15% of 611 and 619 funds); and the LEA may reallocate any unspent funds during the time that the finds are available for obligation Title VI-B Regular Funds Fund/Source 6702 and Program Code 265 must be used for current year voluntary CEIS funds while Program Code 264 must be used for carryover funds for voluntary CEIS. Title VI-B ARRA (Stimulus) Funds Fund/Source 6722 must be used for current year and carryover voluntary ARRA-CEIS-IDEA. Function codes for voluntary CEIS are the same as for required CEIS. E48

How does the use of funds for CEIS affect MOE? If an LEA uses additional local funds or State and local funds for special education and related services for children with disabilities in place of the Part B funds that are being used to provide CEIS to children who have not been identified as children with disabilities, the higher level of State/ Local expenditures becomes the LEA s new maintenance of effort base for the subsequent year. E49

PRIVATE SCHOOL PROPORTIONATE SHARE Section 14.04.01 of the Arkansas Department of Education Special Education and Related Services Procedural Requirements and Program Standards requires each LEA to spend on providing special education and related services (including direct services) to parentally-placed private school children with disabilities and homeschooled children with disabilities an amount that is the same proportion of the LEA s total subgrant under section 611(g) of the IDEA. If an LEA has not expended for equitable services all of these funds by the end of the fiscal year, the LEA must obligate the remaining funds for special education and related services (including direct services) to parentally-placed private school children with disabilities during a carry over period of one additional year. E50

PRIVATE SCHOOL PROPORTIONATE SHARE BUDGET CODES Title VI-B Regular Funds---Fund/Source 6702 and Program Code 268 must be used for current year Private School Proportionate Share funds while Program Code 266 must be used for carryover funds for Private School Proportionate Share. Function Codes 1218, 1228, 2158, and 2168 should be used for Private School Proportionate Share funds. E51

MEDICAID WWW.ARMITS.ORG Budget Cash-on Hand and Projected Funds Funds can be carried over into subsequent years Arkansas Medicaid Administrative Claiming (ARMAC) MEDICAID/ARMAC Questions?? Contact: Tony Boaz at 1-501-375-6487 Tony.Boaz@arkansas.gov E52

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) ARRA-IDEA funds are Title VI-B funds. They are one-time funds and are in addition to the regular VI-B funds. The same IDEA regulations apply they simply have to be tracked separately and there are more funds available; therefore, school districts can be more creative and provide additional personnel, services, professional development, tuition, salary incentives, materials, equipment, technology hardware and software, licenses, fees, school buses for disabled students, construction, repair, or renovation of Sp Ed facilities, etc. with ARRA (stimulus) funds. E53

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) ARRA Software Tracking Plan must include ARRA activities Specific information that must be included: Contact person Answer all four questions--??? (Yes is the correct answer) Provide School Board Approval Date E54

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Fund Allocations Budget 100% of total ARRA-IDEA allocation to Fund/Source 6721 or Budget 85% or more of total ARRA-IDEA allocation to Fund/Source 6721 and up to 15% to Fund/Source 6722 for CEIS THE MAXIMUM THAT CAN BE CODED TO 6722 IS 15% Trigger Districts MUST allocate 85% to Fund/Source 6721 and 15% to Fund/Source 6722 The required and/or maximum CEIS amount for each district is shown on MySPED. E55

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) District Fund Distribution Provide Amount allocated to school district and/or each school (The entire IDEA amount can be allocated to the school district or it can be allocated to the school district and to some or all district schools for better transparency.) E56

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Narrative- Include items or services being purchased or provided by ARRA funds Provide specific kinds of equipment, technology, software, license, construction, renovation, or repair of facilities, staff development, etc. (Don t be too wordy, but provide adequate information to inform what you are doing.) Indicate positions (certified or classified and resource, self-contained, speech, pt/ot, admin, data, etc.) that will be paid from ARRA funds and how long they will be paid. How will they be paid or what happens when ARRA funds are gone? If salaries or therapy services that will be paid by ARRA funds are the result of utilizing the MOE 50% Flexibility Reduction, show ARRA salaries DO NOT state, With ARRA funds, we E57 will utilize the MOE 50% Flexibility Reduction available to us.

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Narrative (Continued)- Bus purchases-don t buy handicapped buses, buy buses to provide specialized transportation for disabled students. The form to request approval for a bus purchase is on MySped and must be signed by Superintendent & Sp Ed Supervisor indicating that the bus is to provide specialized transportation for disabled students AS INDICATED IN STUDENTS IEPs. The form, with signatures, and bus specs must be mailed to our office. For construction, renovation, repair, or modernization of facilities, indicate the location of the facility and how students with disabilities will benefit. If the project is part of a larger project, the Sp Ed share of the cost must be prorated to no more than its square footage share of the facility. Building specs and designs must be provided to Ark Division of Facilities & Transportation for approval. E58 LRE must be considered.

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Narrative (Continued)- Equipment and/or technology must be shown on ARRA tracking plan and shown on the equip-ment form that can be found on MySPED. Equipment and/or technology must cost at least $1,000 and meet other equipment criteria in the APSCN Finance Manual. Equipment and/or technology that costs less than $2,500 should be coded to program 056 or 058. Equipment that costs $2,500 or more per unit should be coded to ARRA program code 052 and technology that costs $2,500 or more per unit should be coded to program code 054. E59

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Start/End Dates The starting and ending dates for each project must be indicated. Goals Respond yes or no to answer which of the four goals are met by what is included in the narrative. Yes or no MUST be answered for each goal. Goal Justification-- Must tie back to items included in the narrative and how the goals indicated meet the narrative. Program Fund Allocation Allocation of funds by ARRA program codes must be shown for each school. Program codes 050 through 055 require a minimum per unit amount of $2,500. E60

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) MUST BUDGET 100% OF ARRA-TITLE VI-B FUND ALLOCATION to Fund/Source 6721 or Fund/Source 6721 and Fund/Source 6722 Even if funds will be spent over 2+ years. E61

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) FEDERAL FUND/SOURCE CODES 6721 = ARRA-IDEA**** 6722 = ARRA-IDEA CEIS**** 6723 = ARRA-IDEA PRESCHOOL**** 6724 = ARRA-IDEA STABILIZATION**** E62

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) ARRA PROGRAM CODES 050 = Buildings/Additions* 051 = Major Renovations* 052 = Equipment* 053 = Vehicles* 054 = Technology Hardware & Software* 055 = Infrastructure* 056 = Program Direct Service 057 = Professional Services 058 = All Other *$2,500 or greater per unit E63

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) NEW FUNCTION CODES 1218 = Consulting Teacher, Private School Proportion Share**** 1228 = Resource Room, Private School Proportionate Share**** 2158 = Speech Therapist, Private School Proportionate Share**** 2168 = PT/OT, Private School Proportionate Share**** E64

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) FEDERAL REVENUE CODES 45621 = ARRA-IDEA**** 45622 = ARRA-IDEA PRESCHOOL**** 45624 = ARRA-IDEA STABILIZATION**** E65

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) COORDINATED EARLY INTERVENING SERVICES Required or Voluntary Required Trigger Districts MUST allocate 15% of their total ARRA allocation (ARRA-IDEA and ARRA-IDEA-PRESCHOOL) to Fund/Source 6722 for CEIS. These funds must be used during the 27 month period of their availability for obligation and must be used for comprehensive CEIS regardless of whether the significant disproportionality is resolved during the time that the funds are available. The required set-aside amount for CEIS is shown on MySPED. E66

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) COORDINATED EARLY INTERVENING SERVICES Required or Voluntary (Continued) Voluntary Districts MAY allocate up to 15% of their total ARRA allocation (ARRA-IDEA and ARRA-IDEA-PRESCHOOL) to Fund/ Source 6722 for CEIS. The maximum amount of ARRA-IDEA funds that can be set-aside for CEIS is shown on MySPED. Any unspent voluntary CEIS funds may be reallocated. Fund/Source 6722 must be used for ARRA-IDEA-CEIS current year and carryover CEIS (required or voluntary). E67

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) COORDINATED EARLY INTERVENING SERVICES Required or Voluntary (Continued) Required or Voluntary CEIS MUST be included in the district ARRA tracking software plan for VI-B stimulus funds. Any unspent voluntary CEIS funds may be reallocated by revising the ARRA tracking plan. FUNCTION CODE 1297 used for Direct CEIS Instruction FUNCTION CODE 2213 used for all Professional Development, including CEIS All other appropriate function codes should be used for other CEIS activities. E68

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Private School Proportionate Share Section 14.04.01 of the Arkansas Department of Education Special Education and Related Services Procedural Requirements and Program Standards requires each LEA to spend on providing special education and related services (including direct services) to parentally-placed private school children with disabilities and homeschooled children with disabilities an amount that is the same proportion of the LEA s total ARRA-IDEA subgrant under section 611(g) of the IDEA. If an LEA has not expended for equitable services all of these funds by the end of the fiscal year, the LEA must obligate the remaining funds for special education and related services (including direct services) to parentally-placed private school children with disabilities during a carry over period of one additional year. E69

AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) (CONTINUED) Private School Proportionate Share Budget Codes Title VI-B ARRA (Stimulus) Funds - Fund/Source 6721 must be used for current year and carryover Private School Proportionate Share ARRA-CEIS-IDEA. Function Codes 1218, 1228, 2158, and 2168 should be used for Private School Proportionate Share funds. E70

REQUIRED FORMS & SIGNATURES SPECIAL EDUCATION BUDGET APPLICATIONS FOR FY 2009-10 DUE OCTOBER 1, 2009 ASSURANCES & AGREEMENTS--PAGE 8 ONLY STATEMENT OF INTENT ED 80-0013 SPECIAL EDUCATION FUNDS CHECKLIST SCHOOL BUS REQUEST EQUIPMENT & TECHNOLOGY REQUEST FACILITIES REQUEST CONSTRUCTION, REPAIRS, MODERNIZATION, OR RENOVATION EQUIPMENT PURCHASED LIST (FOR AFR) E71

Important Date SPECIAL EDUCATION BUDGET APPLICATIONS FY 2009-2010 DUE OCTOBER 1, 2009 E72

MAIL DOCUMENTS TO:» Special Education Grants and Data Management» Attention: FY 2009-2010 Budget Application» 1401 West Capitol, Suite 450 Little Rock, AR 72201 NO FAXES, PLEASE E73

Finance and Budgeting Questions? Please e-mail all questions to: Donald.Watkins@arkansas.gov Robert.D.Coates@arkansas.gov Patricia.Izquierdo@arkansas.gov Joann.Logan@arkansas.gov Betsy.Barthol@arkansas.gov Clara.Knox@arkansas.gov Special Education Unit: Arksped.k12.ar.us 1401 West Capitol, Suite 450 Little Rock, AR 72201 501.682.4223 Fax: 501.682.4313 E74

Thank you for your Attention! E75