SPECIAL EDUCATION SOLVING THE MYSTERY2R CHARTER

09/12/2012

Michele Tessner

School Finance Auditor

608-267-9218

Michele.Tessner@dpi.wi.gov

SPECIAL EDUCATIONSPECIAL EDUCATION Costs recorded on the PI-1505-SE represent ALL

of the excess costs of providing special education and related services.

What is an excess cost?Special education costs incurred above and beyond providing education and related services for regular education.

How do I tell if it is an excess cost?Would this cost exist in the absence of special education needs?

Is this cost also generated by students without disabilities?

Is the service documented in the student’s IEP?2

SPECIAL EDUCATION PI-1505-SPECIAL EDUCATION PI-1505-SESE IDEA Grant claims for 2011-12 should match

Part B. Includes Flow-thru and Preschool.Does NOT included CEIS or Title 1 School-wide

ALL actual special education costs for 2011-12 should be included.GRAND TOTAL at the bottom of the report should

reflect your entire special education program. Part A should include all costs not claimed on

the grant that are eligible for Special Education State Categorical Aid. Proration rate is done by DPI after all total costs

received.

STATE SPEC ED CATEGORICAL AIDSTATE SPEC ED CATEGORICAL AID

Wisconsin Act 221

For some positions, only a certain percentage of time is eligible to be included in the calculation for special education state categorical aid, not to exceed the amount locally funded. These worksheets are located on the tabs of the Excel version of the 2r PI-1505-SE

Guidance Counselors 10%Nurses (RN) 29%Psychologists 84%Social Workers 59%

http://dpi.wi.gov/sfs/doc/WiscAct221_Districts.doc

4

SPECIAL EDUCATION CODINGSPECIAL EDUCATION CODING

WWisconsin isconsin UUniform niform FFinancial inancial AAccounting ccounting RRequirementsequirements

Consistency among all entitiesFor DPI reportingFor factors used to calculate state aidFor federal reportingFor data requests

SPECIAL EDUCATION CODINGSPECIAL EDUCATION CODING

FF - E - ffffff - OOO – PPP27 - E - 158000 - 100 – 011

• Fund• Two Digits (FF) – You will only use the Special Education

Fund 27• Type

• One letter, (E) for expense, (R) for revenue• Function

• Six Digits (ffffff)• Why? Purpose or Intended Use. What kind of a teacher

was it?• Object

• Three Digits (OOO)• What was purchased?

• Project• Three Digits (PPP)• Tells us the funding source

PROJECT NUMBERSPROJECT NUMBERS

The project number identifies how the expense is funded.

By just looking at the project number, we should be able to tell if the expense is funded by:

Local dollars eligible for state special ed categorical aid. (project 011)

Local dollars NOT eligible for state special ed categorical aid. (project 019)

Grant FundedDPI direct (project 34x)Between LEA’s (317 or 517) 7

PROJECT NUMBERSPROJECT NUMBERS

LOCAL Dollars:

011: Expense is locally funded and eligible for state special education categorical aid. (2r Part A on PI-1505-SE Excel version)

019: Expense is locally funded and not eligible for state special education categorical aid. (2r Part C on PI-1505-SE Excel version)

8

PROJECT NUMBERSPROJECT NUMBERS

GRANT Dollars:

340 (341, 347, etc……): Expense if funded with the school’s IDEA grants (not ARRA). The school files the claim directly with DPI and receives payments directly from DPI.

810 (813, 819, etc….): Expense if funded with the school’s ARRA IDEA grants. The school files the claim directly with DPI and receives payments directly from DPI.

9

PROJECT NUMBERSPROJECT NUMBERS GRANT Dollars:

315 (state)/317 (federal): Expense is funded by either a state or federal grant that is administered by a School District.

515 (state)/517 (federal): Expense is funded by either a state or federal grant that is administered by a CESA/CCDEB.

10

PROJECT NUMBERSPROJECT NUMBERS GRANT Dollars:

599: Expense is funded with a school grant other than an IDEA grant.

The school files the claim directly with DPI and receives payments directly from DPI.

An example of a grant reported in project code 599 would be an AODA grant or a Drug Free Schools Grant.

11

CONTACTSCONTACTS

Michele Tessner 608-267-9218michele.tessner@dpi.wi.gov