Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013.
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Three Pieces of the Fiscal Puzzle: Fund 27 Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013
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Transcript of Daniel Bush, DPI School Financial Services WASBO Fall Conference October 4, 2013.
Three Pieces of theFiscal Puzzle: Fund 27
Daniel Bush, DPI School Financial ServicesWASBO Fall Conference
October 4, 2013
Fund 27 Is and Isn’t… Medicaid School-Based Services Maintenance of Effort
Topics
10/4/20133 Pieces: Fund 27
Fund 27 Is and Isn’t…What’s the difference between Fund 27 and Fund 10?
10/4/20133 Pieces: Fund 27
Complete the following:
Fund 27 is used to account for the excess costs of serving…a) students with disabilities.b) students with IEPs.c) any community member with disabilities.
10/4/20133 Pieces: Fund 27
Quick Quiz
A segregated subset of your General Fund A method to account for the excess cost of
special education A place to keep separate the strings
attached to special education money
10/4/20133 Pieces: Fund 27
Think of Fund 27 as…
10/4/20133 Pieces: Fund 27
Fund 27 Has Zero Fund Balance
Excess SPEDCosts
SPED Tuition
Out
IDEA Grant
State Aids
SPED Tuition In
Fund 10 Transfer
An excess cost isa cost you would not otherwise have
but for the need to provide FAPEto students with disabilities.
“Excess Cost” Means Excess
The IEP specifies how you will provide FAPE
10/4/20133 Pieces: Fund 27
Salary and benefits of a special education aide for two students in a 3rd grade classroom
◦ Must be there to support students with IEPs◦ Aide must be properly licensed
10/4/20133 Pieces: Fund 27
Scenario 1
Fund 10 Fund 27 Both
Bus route with ten pupils,two of whom have IEPs
◦ Only 100%-SPED routes allowed in Fund 27◦ IEPs must specify need for special transportation
“Has an IEP” ≠ “Needs Special Transportation”
10/4/20133 Pieces: Fund 27
Scenario 2
Fund 10 Fund 27 Both
Salary and benefits of a social worker who spends 75% of his time on special education
◦ Only 59% eligible for categorical aid◦ Next 16% can be IDEA-funded or
local cost counting toward MOE
10/4/20133 Pieces: Fund 27
Scenario 3
Fund 10 Fund 27 Both
Would you incur this cost anyway without a special education program?
Would this position have a lower FTE without a special education program?
Does this cost also serve students without disabilities?
Does this child-specific cost serve her IEP?
If the answer is “no,” then it probably isn’t
an excess cost of special education.10/4/20133 Pieces: Fund 27
Excess Cost Rules of Thumb
MedicaidSchool-Based
ServicesAvailable but tricky to work with!
10/4/20133 Pieces: Fund 27
Administered by DHS Students age 3-21 and Medicaid-eligible IEP documents medical necessity Parental consent (separate from IDEA) Services by approved provider, documented
◦ OT/PT◦ Speech/Language/Hearing◦ Nursing/Attendant Care◦ Psychology/Counseling/Social Work◦ Transportation to service provider
10/4/20133 Pieces: Fund 27
About SBS
Expenditures: Fund 27, project 019 Revenues
◦ SBS reimbursement: Fund 27, source 780◦ Medicaid Administrative Claiming (MAC)
Default: Fund 27, source 780 If properly documented between special education
and general operations, can be split between Funds 10 and 27, both with source 780
10/4/20133 Pieces: Fund 27
Coding
DHS MedicaidGreg [email protected]
DPI Special EducationAllison [email protected]
10/4/20133 Pieces: Fund 27
Medicaid SBS Contacts
Maintenance of EffortThe big string attached toIDEA funds
10/4/20133 Pieces: Fund 27
LEAs must spend same local/state amount on special education from year to year◦ “Supplement, Not Supplant”
Checked twice◦ Eligibility: Compare this year’s budget (PI-1504-
SE) with last year’s actuals (PI-1505-SE)◦ Compliance: Compare last year’s actuals with the
previous year’s (PI-1505-SE) Documentation and calculators available at
http://sped.dpi.wi.gov/sped_grt-moe
10/4/20133 Pieces: Fund 27
Maintenance of Effort (MOE)
MOE Tests
Proj. 011/019 Costs
Less Local Revenue
Fund 10 to Fund 27
Transfer
Total Amount Test 1 Test 2Per Student Test 3 Test 4
10/4/20133 Pieces: Fund 27
The Four Tests
Comparison between consecutive years “Per Student” based on Oct. 1 Child Count Only need to pass one
Voluntary/just cause staff departure Decreased enrollment
◦ Per-pupil cost maintained Exceptionally costly student leaves district
or needs fewer services due to IEP change◦ Greater than open enrollment rate
Termination of long-term expenditure◦ Unit cost ≥ $5,000
Assumption of student cost by High Cost Aid Late Medicaid reimbursement
10/4/20133 Pieces: Fund 27
Exceptions
MOE reduced by 50% of IDEA Flow-Through allocation increase
Local funds ‘freed up’ must be used forESEA (Titles I/II/III) eligible activities
50% Rule amount decreased dollar-for-dollar by CEIS expenditures◦ Unless 50% Rule amount exceeds maximum CEIS
10/4/20133 Pieces: Fund 27
Exception: 50% Rule
1. Three wheelchair lifts totaling $12,000 were paid off after two years
2. A cross-categorical teacher retires and is replaced with a new hire paid $30,000 less
3. The IDEA allocation increased by $50,0004. A physical therapist position is reduced to
half-time at a $40,000 savings5. A student with autism receiving $45,000 in
services moves to another state
10/4/20133 Pieces: Fund 27
Find the Exceptions
See http://sped.dpi.wi.gov/files/sped/pdf/exception-checklist.pdffor more information on exceptions
