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1
School Financial Services (SFS)Team New Administrator’s Workshop
May 6, 2015 @ The Osthoff Resort
School Financial Services (SFS)Presenters:
Bruce Anderson, ConsultantDerek Sliter, Auditor
2
Workshop Agenda:
Introductions/Fiscal Year at a Glance
Community Programs & Services (Fund 80) updates
Administrative Rules under development (PI 15 and PI 17)
Summer School – What a District needs to remember
Intro to Special Ed for New Superintendents
Omni Circular – New Requirements
Transfer of Service – Decision Tree
3
Timeline for the Financial Reports
Report Due DatePI-7206 SAGE – K to 3 programs 5/15/2015
Transportation PI-1547 – aid data 6/26/2015
PI-1505 Cal – school calendar 7/24/2015
PI-1505 Census – Common School Funds 8/21/2015Transfer of Service – impacts Rev. limit 8/30/2015PI-1505 AC – Aid Certification 8/28/2015
4
Timeline for the Financial Reports
Report Due DatePI-1505 Annual Report 9/18/2015PI-1505-SE Special Ed Annual Report 9/18/2015PI-1524 Tuition – State payments to district 9/25/2015Transportation PI-1547SS Summer School 10/1/2015Pupil Count Summer PI-1804/1805 10/1/2015September PI-1563 – Pupil count 10/7/2015Interdistrict PI-1541 – Milwaukee area only 10/14/2015Intradistrict PI-1542 – 4 large urban district 10/14/2015PI-1588 Supplemental Aid – limited dist. 10/9/2015PI-1161 Adjustment – Indirect Cost Rate 10/30/2015
5
Timeline for the Financial Reports done
Report Due DateTax Levies PC-401 11/9/2015
PI-1504 Budget Report 11/30/2015
PI-1505-SE Special Ed Budget 11/30/2015
January Pupil Count PI-1563 1/22/2016
Youth Challenge Academy PI- 1563 3/12/2016
Debt Schedules PI-1505 Debt Anytime
Referenda PI-1572 Within 10 days
6
Community Service Fund (Fund 80)
PI 80 Permanent Rule and one-time
non-levy fund balance transfer option
7
Community Program and Service (CPS) 2013 WISCONSIN ACT 306
Requires DPI to determine if ineligible CPS expenditures exist and if so, reduce the district’s allowable revenue limit authority the following year by the amount of the ineligible CPS expenditures; structured as a negative exemption rather than a reduction to the district’s base
(first applies to Revenue Limit calculation for 2015-16 school year, based on 2014-15 expenditures).
8
Community Program and Service (CPS) 2013 WISCONSIN ACT 306
Where can one find a few examples to guide our district?
Questions and Answers Related to Community Programs and Services (CPS) Community Service Fund Information
http://sfs.dpi.wi.gov/sfs_comm_serv website
Requires that Fund 80 expenditures be audited by the school district’s auditor.
9
Chapter 80 Community Programs and Service (Fund 80) effective May 1, 2015
This permanent rule creates Chapter PI 80, as required by 2013 Wisconsin Act 306. Under 2013 Wisconsin Act 306, the department must define ineligible costs related to community programs and services.
The effective date of this rule is May 1, 2015.
10
Chapter 80 Community Programs and Service (Fund 80) effective May 1, 2015
PI 80.01 Purpose. (1) Under s. 120.13 (19), Stats., the school board of a
common or union high school district, a unified school district, or a 1st class city school district may establish and maintain community education, training, recreational, cultural or athletic programs and services, outside of its regular curricular and extracurricular programs for pupils.
(2) The purpose of this chapter is to define which costs are ineligible under s. 120.13 (19), Stats.
11
Chapter 80 Community Programs and Service (Fund 80) effective May 1, 2015
PI 80.02 Ineligible costs. A school board may not expend moneys on ineligible costs for
community programs and services. The following are ineligible costs:
(1) Costs for any program or service that is limited to only school district pupils.
(2) Costs for any program or service whose schedule presents a significant barrier for age-appropriate school district residents to participate in the program or service.
(3) Costs that are not the actual, additional cost to operate community programs and services under s. 120.13 (19), Stats.
(4) Costs that would be incurred by the school district if the community programs and services were not provided by the school district.
12
Community Program and Service (Fund 80)Current legislation
PI 80 supersedes previous “criteria” or “characteristics of community service activities” that will be used to describe Fund 80 expenditures.
The imposes Fund 80 Levy limit for the 2013-14 and 2014-15 school years no longer exists.
The fall survey of Fund 80 levy and expenditures is no longer required.
13
Community Program and Service (Fund 80)Current legislation
School districts are strongly encouraged to:
Include information on planned Fund 80 expenditures in the budget summary at an annual meeting and
publish this information on the district website.
14
Community Program and Service in Fund 10
Current law already directs DPI to exclude from Shared Costs (for General Aid purposes) any CPS expenditures.
If an audit of the CPS expenditures were to determine that a district had inappropriately coded CPS expenditures to Fund 10, those expenditures would have to be removed from Fund 10 and would decrease the district’s Shared Costs for General Aid purposes.
15
CPS Fund 80 One-time non-levy fund balance transfer option
A one-time option to move non-levy fund balance dollars from Fund 80 to Fund 21 has been created, with prior DPI approval and passage of a Board of Education resolution. Many districts have Fund 80 balances with the intent to use these dollars in the future as allowed by prior law. State law was changed and school boards have limited options to address the use of accumulated Fund 80 balances.
School boards will have a one-time opportunity during 2014-2015 to move non-levy Fund 80 dollars to Fund 21 and in so, allow the district to honor the intent of this collection of non-levy revenue and operating under the new established Rule.
Process to be followed:
16
CPS Fund 80 One-time non-levy fund balance transfer option
Steps to complete the transfer:1. District will provide the School Financial Services team
(SFS) with a written formal request. 2. School Financial Services team will be allowed at least 10
working days to review the formal request starting on the day following receipt of the complete request.
3. With the formal, documented approval of SFS, the Board of Education will then act on the formal resolution clearly stating the dollar amount to be transferred and the intended use.
4. This entire process must be complete on or before Friday, July 31, 2015.
17
CPS Fund 80 One-time non-levy fund balance transfer option
1. The written formal request will include:(1a.) A cover letter that includes. The dollar amount to be transferred and the non-levy source
(e.g. fees, donations, etc.) of the balance.
Documentation/description of how the Fund 80 balance came to be and what is the intended use of fund balance.
A brief description of how these dollars will be used in the future based on current knowledge and district planning.
The letter will explain how “rental fees” will be collected and recorded in the future to prevent a reoccurrence of significant fund balance.
18
CPS Fund 80 One-time non-levy fund balance transfer option
1. The written formal request will include:(1a.) A cover letter that includes (continued) A statement that acknowledges the district will be responsible
for any and all impacts on the Equalization Aid calculation this transaction creates now or in the future.
The district understands that this is a one-time opportunity and all Board of Education transactions must be completed by July 31, 2015. The action will impact the 2014-2015 district financial statements.
(1b.)The proposed formal resolution to be considered by the Board of Education after SFS has granted approval.
19
CPS Fund 80 One-time non-levy fund balance transfer option
2. School Financial Services team will be allowed at least 10 working days to review the formal request starting on the day following receipt of the complete request.
The last date to provide a formal request will be Friday, July 17, 2015.
3. With the formal, documented approval of SFS, the Board of Education will then act on the formal resolution clearly stating the dollar amount to be transferred and the intended use.
4. This entire process must be complete on or before Friday, July 31, 2015.
20
Administrative Rules under development by
the School Financial Services Team
21
ADMINISTRATIVE RULES http://pb.dpi.wi.gov/pb_rulespg
Currently under development are”Revising PI 15 Relating to Revenue Limit
Exemptions for Energy Efficiencies. This rule change is designed to modify the existing
rule so that the rule is reflective of current law.
Revising PI 17 Relating to Changes as a Result of 2013 Wisconsin Act 257. Department is authorized to establish criteria for
summer school classes and interim session classes receiving state aid.
22
ADMINISTRATIVE RULES http://pb.dpi.wi.gov/pb_rulespg
WHAT IS A RULE? A rule has the effect of law and is issued by an agency (DPI) to implement, interpret or make specific legislation administered by the agency.
ADMINISTRATIVE RULES ACTIVITY: The first step in the rulemaking process is
preparation of a scope statement that sets forth information about the agency’s intended rulemaking, including the objective of the proposed rule, the statutory authority for the rule, and a description of all entities that may be affected by the rule.
23
ADMINISTRATIVE RULES http://pb.dpi.wi.gov/pb_rulespg
Once a statement of scope has been published in the Administrative Register and approved by the State Superintendent, (it will be) sent to the Legislative Rules Clearinghouse,
After a permanent rule is submitted to the Rules Clearinghouse for review,
DPI holds a public hearing before the rule is submitted to the Legislature…
Once a public hearing is held a permanent rule can be submitted to the Legislature.
24
ADMINISTRATIVE RULES http://pb.dpi.wi.gov/pb_rulespg
After legislative review, the final stage of the rulemaking process is filing the rule. The following rule changes have been reviewed by the Legislature and have recently become effective or will become effective soon. NOTE: The legislative review can result is changes
in permanent administrative rule.
DPI ADMINISTRATIVE CODE: The DPI Administrative Code can be obtained by going to the Wisconsin State Legislature's website. The Administrative Code contains all of the
permanent rules currently in effect.
25
2013 WISCONSIN ACT 336 created
Long-term capital improvement trust fund
(Fund 46)
26
Long-term capital improvement trust fund. (Fund 46)
A school board may establish a “trust” to fund capital improvement projects per their ten year long-term capital improvement plan.
The “trust” is funded with a transfer from the general fund.
The FY contribution (transfer) from Fund 10 to the Fund 46 trust is recorded as the expenditure for shared cost and equalization aid purposes.
27
Long-term capital improvement trust fund. (Fund 46)
RESTRICTIONSFunds may not be used for cash flow purposes.
They must be physically held in a separate account.
May only use funds for capital facility projects (per the ten year plan).
May not use funds for an initial five year period. (Five years from the date of the first deposit)
28
Long-term capital improvement trust fund. (Fund 46)
BENEFITSAllows districts to set aside funds for capital projects
Requires planning for capital facility needs and improvements including care and maintenance.
May level out expenses for shared cost (rather than a large project expenditure in Fund 10)
Opportunity for end of fiscal year expenditure
29
Long-term capital improvement trust fund. (Fund 46)
Basic Components of a Capital Improvement Plan
1. Describe nature of each capital improvement project.
2. Identify the project location
3. Provide a cost estimate
4. Provide a timeline
Getting Started
5. Board approved 10 year capital improvement plan.
6. Board resolution to establish a trust.
7. Creation of a segregated bank account.
8. Deposit funds into the account.
30
Summer School What a district needs to remember.
31
Summer School -What’s New
Online Courses Students in grades 7-12 may take certain summer
classes virtually and be counted for membership if they complete the course
This includes open enrolled non-residentsInterim Sessions (Year round schools only)
Courses offered during break periods may be counted for membership
(similar to summer school)
32
Summer and Interim Session Classes
Any Board may elect to operate summer classes (between regular school years) or interim session classes (in addition to hours required under s.121.02(1)(f))
Pupil Attendance is voluntaryOpen to all resident children in the districtThe District may choose to offer
recreational/cultural programs (Fund 80) and/or academic courses (Fund 10)
33
Summer and Interim Session Classes
If the course is academic, up to 270 minutes per pupil per day may be counted for membership purposes if the following criteria are met: The course is taught by DPI licensed teachers The District does not charge residents tuition or require them
to pay for the cost of instruction Any fees charged are “allowed” and related to the actual cost
of supplies Online instruction-
Instructional time while students that are on-site may be counted for students in grades 4K-6
• Instructional time may be counted for residents students in grades 7-12 that attend virtually if they complete certain specific courses (NEW)
34
Nonaided Summer Activities
Programs supported by federal money or categorical aid
Recreational programs, team sports, clubs, open gym, camps
Community programs, events, festivals, and performances
Travel time, recess and lunch timeOrientations and Extracurricular ActivitiesPre School programs
35
Summer School - Fees
• Summer school fees may not be used to subsidize other classes or students. (Fees are accounted for on a per student per class basis)
• If the class is not for an academic purpose, aided, required, or credited, fees may be charged but must be based upon the actual cost of the class.
• You must be able to document that expenditures were made to cover the fee charged to each individual student.
36
Aidable Summer School Minutes
Up to 270 minutes per pupil per dayOnly instructional time may be counted (exclude
recess, lunch, travel, independent study time)Only time spent by students receiving direct
instruction from a teacher who has the proper DPI license may be counted
Do not count pupil minutes for Extended School Year services if you are claiming Special Education categorical aid for related expenses
37
Summer School Pupil Count
Complete the Excel generated worksheets PI1804-W1 and W2 and keep on file
Average Daily Membership or Attendance LogThe Board approved attendance policy should be
used to determine enrollment if ADM is used.Submit the PI1804 Summer School Membership
Report electronically through the reporting portalFailure to retain your records could result in a
significant impact on the related revenue
Summer School Membership Report (PI-1804-W1)
A Full Time Equivalency (FTE) is calculated by dividing the total minutes in column “a” by 48,600. Round the FTE to the nearest whole number, using normal rounding rules.
Total minutes are reported to DPI via the SAFR reporting portal.
38
Districts are required to keep this workbook on file. It will be reviewed during a membership audit.
39SCHOOL DISTRICT: DATA FOR SUMMER OF 1804-W-2 (Worksheet)
Location:COURSE INFORMATION Res Min =0
Non Res Min
= 0
NOTE: MAXIMUM ALLOWABLE TIME IS 270 MINUTES PER DAY FOR ANY INDIVIDUAL PUPIL.
1. 3a. 3b. 4. 5.
a. b. c. d. Check Check
if if a. b. c. a. b. a. b.
4 Yr. 5 Yr. Grd Grd class class Period No. of Total ADM** Total ADM** TotalNo. of a. b. If "log" Minutes If "log" Minutes
Kndg Kndg 1-8 9-12 is for is Fee Certif . Length in Days Minutes Non- list the (Col. 8a list the (Col. 9a
Course Title Fall Fall Fall Fall Credit 0n-Line Amount Teachers Minutes Offered (Col. a x b) Resident Resident total min x Col. 6c) total min x Col. 6c)
6.
Non-ResidentResident
Total Instruction Time Per Pupil
See instructions - If a daily log is kept, enter the w ord "log" in 6a (in place of Period Length in Minutes)
and indicate the potential number of days for any pupil in 6b.
**If any student enrolled after the f irst day or dropped out during the course, the Average Daily Membership (ADM) (col. 8a and 9a) w ill be less than the Total Enrollment (col. 7a and 7b). See instructions.
If a daily log w as kept, list the total minutes from the log on (col. 8a and 9a). For "logged" classes, 8a w ill equal 8b and 9a w ill equal 9b.
Actual TotalEnrollment
(HEADCOUNT)
Grade Level
A detailed explanation of the course should be kept
separately.
AVERAGE DAILY MEMBERSHIP (ADM)
Complete at close of Summer School
8. 9.7.
Course Title - If more than 300 courses, use
multiple worksheets and combine into a
single report.
2.
USE TAB TO MOVE THROUGH FIELDS
This summer class is for pupils that will be eligible for a four year old kindergarten program in the Fall.
This summer class is for pupils that will be eligible for a five year old kindergarten program in the Fall.
See Chapter PI 17. Fees may need to be justified,
There must be at least one certified teacher for each class. See Chapter PI 17.
See Chapter PI 17. Any individual pupil is limited to 270 minutes per day, therefore, any single class must be limited to 270 minutes. If the instructional time for a class varies for each pupil (such as for individual music lessons), enter the word log in this column and indicate the number of possible days for any one student in column 6b.
Enter the number of days the course meets during the summer session. If this is a course where the instructional time is logged, enter the number of days the class is available for any one student.
Enter the number of residents that sign up and attend at least one day.
Enter the number of non-residents that sign up and attend at least one day.
See instructions. Column 8 is for residents. The Average Daily Membership on 8a can never be higher than the Total Enrollment in column 7a.
See instructions. Column 9 is for non-residents. The Average Daily Membership on 9a can never be higher than the Total Enrollment in column 7b.
This is optional for those districts that may wish to separate summer school by buildings or other criteria. In this case, information on the cover page <PI-1804> may need to be combined before submission.
Summer School Membership Report (PI-1804-W2)
40
Summer School Worksheet (PI-1804-W2)
Reporting Average Daily Membership (ADM) for state aid eligibility:
Use one of the following two methods for determining minutes:
Method (1) Calculating ADM – Count the number of days each pupil was a member of the course and then add together to determine the total days of enrollment. The ADM is computed by dividing the aggregate of student membership days in that class by the days of instruction. (This is a nonduplicative count. A student's minutes in a class with two teachers may only be counted once.) This is not average daily attendance.
Method (2) - An attendance log is kept by the district for individualized instruction, where classes meet irregularly or for varying time periods. For each day, the teacher's log should indicate the date, name of the pupil, and the number of minutes the teacher provided direct instruction to the student. If two teachers are team teaching the same student at the same time, the student's minutes cannot be duplicated. For logged classes, there is no ADM calculation. Calculation of total minutes is done at the end of the summer school session by totaling all minutes on the attendance log. Logged classes generally should generate very few minutes or FTEs.
Summer School Worksheet (PI-1804-W2)
Method (1)EXAMPLE: Fifteen pupils were enrolled in a 30-day course. Twelve of these fifteen pupils were members for the entire 30 days (12 x 30 = 360). Two of the fifteen enrolled ten days after the course had begun, thus they were members for 20 days each (2 x 20 = 40) and one pupil dropped out after attending one day (1x30=30). The ADM is calculated using the total number of days of membership (not total number of days attended) for all pupils. In this case, 401 membership days (12 x 30) + (2 x 20) + (1 x 1). To calculate actual ADM, you would divide the total enrollment days (401) by the number of days the course is held, in this case 30. 401 divided by 30 = 13.37 ADM.
ADM is recorded in columns 8a for residents and 9a for non-residents. It is rounded to two decimal places.
To illustrate: 15 RESIDENT PUPILS ENROLLED IN A CLASS THAT MEETS FOR 30 DAYS
PUPILS x DAYS OF MEMBERSHIP = PUPIL DAYS 12 x 30 = 360 2 x 20 = 40 1 x 1 = 1 TOTAL PUPIL DAYS OF MEMBERSHIP = 401
AVERAGE DAILY MEMBERSHIP (ADM)= 401 DIVIDED BY 30 =13.37
ADA in column 8a =13.37
41
Summer School Worksheet (PI-1804-W2)
Method (2) Take the total minutes from the teacher’s “log” and list them on 8a. Do not forget to write "log" on 6a, and the number of days the class was available on 6b.
For example:
42
Teacher Log of Pupil Individual Time for Resident StudentsTotal
Mon Tue Wed Thu Fri Mon Tue Wed Thu Fri Mon Tue Wed Thu Fri For SummerStudent A 30 30 30 30 30 30 30 30 30 270Student B 10 30 20 20 30 60 170Student C 90 90 90 270Student D 90 90 90 270Totals for Day 130 120 230 20 30 30 0 150 0 30 30 0 180 0 30
ADM in column 8a = 980
Student Daily Instructional Timesheet DATE: Monday June 16, 2013Total Minutes Resident NonResident
Name Res or NonRes Time - Start Time-Finish for day Minutes MinutesStudent A Resident 9:15 9:45 30 30Student B Resident 9:35 9:45 10 10Student C Resident 9:45 11:15 90 90Student D Resident 0 0Student E NonResident 9:00 10:00 60 60Student F NonResident
Summer School Membership Audits
43
• A membership audit requires the audit of the Summer School membership calculation as well as Summer School fees.
• Fees are probably the biggest issue regarding Summer School membership audits.
• Be prepared to be able to document all expenditures made for each individual Summer School class.
44
Summer School - Fees
Suggested Monitoring Activities
(during and after the summer program)
This should be done on a course by course basis:Confirm fees collectedConfirm expenditures for supplies, etc.Compare fees collected with actual costsIf you have an excess of revenues over
expenditures then refund the under spent portion of the fee before the end of the summer
45
RESOURCES
Fees
See DPI's websites regarding fees:
• School Fees (http://sfs.dpi.wi.gov/sfs_fees)
• Membership Audits (http://sfs.dpi.wi.gov/sfs_m_audit)
• Summer School (http://sfs.dpi.wi.gov/sfs_summ_sch )
46
Summer Class Transportation
A school board may provide transportation free of charge for pupils residing in the school district and attending summer classes.
If the school board provides transportation for less than all pupils, there shall be reasonable uniformity in the minimum and maximum distances pupils are transported. Per s.121.54 (4)
Submit PI 1547-SS by October 1st
47
Extended School Year (ESY)
ESY describes services provided after the end of the school year as required by an IEP. Services may be provided within a district’s summer school program.Related services (e.g. OT, PT, speech therapy) are not part
of the summer school program.Supports in a summer school class (e.g. an aide) are Fund
27 costs and may be eligible for SPED Aid. However, the class itself may not be prorated with a portion in Fund 27.
A student attending a summer school class under ESY and receiving SPED Aid eligible support services may not also be counted for summer school membership.
48
Summer School – Reminders/Clarifications
• All courses must be taught by a DPI-licensed teacher, with the exception of swimming. Swimming programs may be “taught or directed by” DPI licensed teachers.
49
Summer School – Reminders/Clarifications
Can districts offer online courses during summer school?
Districts may count instructional minutes provided through eligible online courses for resident students grades k-12 and students attending through open enrollment in grades 7-12 for state aid and revenue limit purposes. Such classes must comply with all other state summer school requirements (e.g., DPI licensed teachers, fees, partnerships, academic courses, etc.) to be eligible to count students for membership.
Online course offerings must be provided on-site to students in grades k-6, completed by students in grades 7-12 and the school district must document and retain records used in the calculation of the instructional minutes generated for each class that is included for the DPI Pupil Count Summer School report.
50
Summer School
For further information about Summer School, go to:
http://sfs.dpi.wi.gov/sfs_summ_sch
Direct questions concerning financial issues to:
Carey Bradley: (608) 267-3752 or [email protected]
Direct questions concerning transportation issues to:
Bruce Anderson: (608) 267-9707 or [email protected]
Direct general questions to:
Wendi Zitske: (608) 266-8938 or [email protected]
51
Intro to Special Ed for New Superintendents
52
Fund 27
Fund 27 is the Special Education FundThink of it as…
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 moneyBased on “excess cost” of special education
“Excess Cost” Means Excess53
An excess cost isa cost you would not otherwise havebut for the need to provide a FAPE
to students with disabilities.
State aid and IDEA grant funding are based upon excess cost
54
Excess Cost Rules of Thumb
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’tan excess cost of special education.
SPED Funding Sources55
State categorical aids Special Education and School-Age Parents High Cost Special Education Supplemental Special Education
Federal IDEA Part B grants Flow-Through Early Childhood
Federal IDEA supplement High Cost Special Education
Aid programs cover roughly 1/3 ofspecial education costs in Wisconsin
56
What’s Funded?
Both state aid and IDEA Teachers and aides Specialized transportation
IDEA only IEP development and monitoring Technology and other equipment Renovation Support staff Professional development …and more
Costs must tie back to IEPs
NOTE:Descriptions arebroad and generic;consult DPIguidance forspecific detailsand additionalallowable costs
Specialized Transportation57
Serves students with IEP-documented transportation needs
Cannot receive both regular and special ed aids for transporting the same pupil
Best Practice: Manage and account for regular and specialized transportation separately
Maximizing Your Revenue58
Put It On The Grant!More costs allowed for IDEA
(see http://sped.dpi.wi.gov/files/sped/pdf/idea-allowables.pdf)
Make Sure Staff Are Licensed!Checkoff/tracking system for SPED staff and
new hires can be helpful
If In Doubt, Ask!Better to find out in advance if a cost is eligible
than after it’s paid for
59
IDEA Maintenance of Effort (MOE)
LEAs must spend same local/state amount on special education from year to year
Checked twice Eligibility (can you claim funds this year?):
Compare this year’s budget (PI-1504-SE) with last year’s actual (PI-1505-SE)
Compliance (did you meet the requirement last year?):Compare last year’s actual with the previous year’s(PI-1505-SE)
Documentation and calculators available at http://sped.dpi.wi.gov/sped_grt-moe
60
The Four MOE Tests
MOE TestsProj. 011/019 CostsLess Local Revenue
Fund 10 to Fund 27Transfer
Total Amount Test 1 Test 2Per Student Test 3 Test 4
Each test compared separately to the last time you passed it
“Per Student” based on Oct. 1 Child Count Only need to pass one
61
IDEA Excess Cost
Requirement you spend at least as much on SwDs as other students before using IDEA “Supplement, Not Supplant”
Compared at “elementary” and “secondary” levels
District must complete worksheet to determine compliance and keep on file at district New requirement from U.S. Dept. of Ed. audit finding of DPI
Must be able to produce worksheet and supporting documentation for Single Audit or random monitoring
Documentation and worksheet available at http://sped.dpi.wi.gov/sped_excess-cost-calculation
62
Takeaways
Special education fiscal and program/legal issues are linked
Don’t assume business office and special ed director are on the same page
The IEP drives everything!
63
The Omni-CircularNew Requirements for Federal Grants
What is the Omni-Circular?
A new, overarching set of guidelines for all federal grants Does not replace individual grant program
requirements
Emphasis on building front-end processes to reduce back-end compliance problems
Takes effect for any grant awarded after January 1, 2015
Written Procedures
LEAs will need to have written procedures in place for use and management of federal funds
Procedures will document business processes, assignment of duties, and the like
DPI will be providing guidance on best practices, but as the monitoring agency we cannot create sample procedures
Risk Assessment
DPI will be conducting risk assessments for each LEA that receives grant funds Looking at things like total funding, compliance
history, leadership/staff turnover
Assessments will apply to all federal grants Small portion of “high-risk” LEAs will have terms and
conditions attached to grant funding Serious problems with one grant will affect DPI’s risk
assessment for all your federal grants
For More Information
School Management Services will keep their grants page updated with new information:http://sms.dpi.wi.gov/sms_fedaids
Contact: Kathy Guralski, Assistant DirectorDPI School Management [email protected]
TOS Decision Tree68
To assist a school district considering a PI 5000 Transfer of Service request that could impact the 2015-16 Revenue Limit….• Each request must estimate the increase in costs for the 2015-16 school year.• A student-based request will follow the TOS Decision Tree.•Transfer of Service http://sfs.dpi.wi.gov/transfer-service website will provide the a larger copy of Decision Tree and supporting information.
69
Your turn…
70
Thanks to WASDA for the opportunity to speak to you today! (all Area Code 608)
Contact Information Bruce Anderson, Consultant 267-9707
Carey Bradley, Consultant 267-3752
Daniel Bush, Consultant 267-9212
Karen Kucharz Robbe, Consultant 266-3464
Victoria Chung, Accountant 267-9205
Brian Kahl, Auditor 266-3862
Gene Fornecker, Auditor 267-7882
Derek Sliter, Auditor 267-9218
Debi Towns, Assistant Director 267-9209
Bob Soldner, Director 266-6968
School Financial Services http://sfs.dpi.wi.gov/