SPECIAL EDUCATION MOE AND SYT - Welcome to … · · 2017-04-19SPECIAL EDUCATION MOE AND SYT: WHAT’S CHANGED? ACT21 The views and opinions expressed in this presentation are those

SPECIAL EDUCATION MOE AND SYT:

WHAT’S CHANGED?

ACT21The views and opinions expressed in this presentation are those of the authors and do not

necessarily reflect those of CASBO.

Special Education MOE and SYT: What’s Changed? ACT21

CASBO Central and Sacramento Section

Presider:

Sepon Istepanyan, Orland Unified School District

Presenters:

Annie Arounsack, Patterson Joint Unified School District

Ramsina Atanus, Stanislaus SELPA

Kelly Burks, Yuba City Unified School District

2017 CASBO ANNUAL CONFERENCE & CALIFORNIA SCHOOL BUSINESS EXPO

Topics of Discussion

Maintenance of Effort

SEMA & SEMB Overview

Subsequent Year Tracking

Exempt Reduction Form

PCR, PCRAF and SEMA Forms

Final Thoughts and Tips


Maintenance of Effort (MOE)To spend the same or more than prior year in state and local expenses to receive Federal IDEA Funding

Combined state and local expenditures Combined state and local expenditures on a per capita basis Local expenditures only Local expenditures only on a per capita basis

Two reports; SEMA (actual vs actual) and SEMB (budget vs actual)

Using unaudited actual data on SACS Software

LEA Worksheets are due to SELPA by October 15

SELPA Worksheets are due to CDE by November 15


Maintenance of Effort (MOE)To complete MOE reports, you will need:

Prior year reports

SACS Software – Unaudited Actuals Data

Unduplicated Pupil Count http://data1.cde.ca.gov/dataquest/page2.asp?level=District&subject=SpecEd&submit1=Submit

Subsequent Year Tracking Form (SYT)

Exempt Reduction Form (if applicable)


http://data1.cde.ca.gov/dataquest/page2.asp?level=District&subject=SpecEd&submit1=Submit

MOE SEMA Overview Maintenance of Effort

Special Education Maintenance of Effort Actual (MOE SEMA)

The SEMA is to determine whether an LEA meets the federal compliance test for the LEA MOE. Failure on the part of an LEA to meet the LEA MOE compliance test results in the CDE invoicing the LEA for the amount of the failure. The LEA will have to pay the invoice from a non-federal fund source from the current fiscal year.

SEMA report compares current year actual to prior year actual expenditures


MOE SEMA (Example)


Met, if at least one number is positive

MOE SEMA (Example)


MOE SEMA (Example)


MOE SEMB OverviewMaintenance of Effort

Special Education Maintenance of Effort Budget ( MOE SEMB)

The form SEMB is to determine whether an LEA meets the federal eligibility test for the LEA MOE. Failure on the part of an LEA to meet the LEA MOE eligibility requirement results in the CDE withholding IDEA funds that the LEA is entitled to receive on the basis of the IDEA subgrant to LEA calculations.

SEMA report compares next year budget to current year actual expenditures


MOE SEMB (Example)


MOE SEMB (Example)


MOE SEMB (Example)


Subsequent Year Tracking (SYT) In 2014-15 the Federal Subsequent Year Rule (SYR) was implemented Federal Government Code 34 CFR 300.203

Effective with the Nov 15, 2016 Reporting Period

The SYT is a tracking worksheet is required to be updated annually to ensure LEAs are meeting the requirement

Available on CDE Special Education Local Educational Agency Grants Webpage

www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls


http://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls

Subsequent Year Tracking (SYT)LEAs are only required to pass one of four tests to meet the MOE requirementHowever, LEAs are required to show results for all four methods

These results are necessary both for historical purposes and for the possibility that an LEA may want, or need, to switch methods in the future

There is no advantage to one method over another in meeting the MOE


Subsequent Year Tracking (SYT)

LEAs should have available, by year, enrollment and the following data from each of the four tests that are required to be prepared for the report:


State and Local Total Amount MOE Met or MOE Not Met Enrollment

State and Local Per Capita Amount MOE Met or MOE Not Met Enrollment

Local Only Total Amount MOE Met or MOE Not Met Enrollment

Local Only Per Capita Amount MOE Met or MOE Not Met Enrollment






1. Voluntary Departure

2. Decrease in Enrollment

3. Termination of an Obligation

4. Termination of Costly

Expenditure

Pass SEMA & SEMB

MOE Met

MOE

Not Met?

MOE

Met?

Exempt Reduction to MOE



EXEMPT REDUCTIONS TO MAINTENANCE OF EFFORT IDEA Regulations 34 Code of Federal Regulations § 300.204

Local Education Agency (LEA) Name Special Education Local Plan Area (SELPA)

complete blue shaded fields only

Name of Person Completing Report Telephone & Fax Numbers

complete detail tabs 1, 2, 3, and 4--totals transfer automatically to this page

Maintenance of Effort (MOE) Shortfall from LEA MOE Calculation (LMC-A or LMC-B) Worksheet

$0.00 FY xxxx/xxxx

The LEA may reduce the level of expenditures below the level of the preceding fiscal year if the reduction is attributable to any of the following reasons. Provide specific details and dollar amounts. If the total justifications equal/exceed the MOE shortfall, fiscal effort has been maintained for the reporting year.

1. The voluntary departure, by retirement or otherwise, or departure for just cause, of certificated and/or classified special education or related services personnel (does not include contract non-renewal or staff lay-off due to budget shortfall).

$0.00

ENTER DETAILS ON TAB reduction 1 supporting detail; totals will carry forward to this section

2. A decrease in enrollment of children with disabilities. $0.00 ENTER DETAILS ON TAB reduction 2 supporting detail; totals will carry forward to this section

3. The termination of the obligation to provide a program of special education to a particular child with a disability that is an exceptionally costly program because:

$0.00

A. Child has left the jurisdiction of the agency; OR

B.

Child has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; OR

C. No longer needs the program of special educationENTER DETAILS ON TAB reduction 3 supporting detail; total will carry forward to this section

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities (must have per unit cost of $5,000 or more).

$0.00

ENTER DETAILS ON TAB reduction 4 supporting detail; total will carry forward to this section

TOTAL ALLOWABLE EXEMPTIONS TO MOE $0.00

(must equal amount of total exemption reductions entered in Section 1 of the LMC-A or LMC-B)

CDE Use Only

Exempt Reduction to MOEThe Exempt Reduction to MOE Form is for the purpose of assisting with passing the SEMA and SEMB.

There are four different allowable exemptions you can use.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of certificated and/or classified special

education or related services personnel

(Does not include contract non-renewal or staff lay-off due to budget shortfall)


Exempt Reduction 1Local Education Agency (LEA) Name Special Education Local Plan Area (SELPA)

0 0

EXEMPT REDUCTIONS TO MAINTENANCE OF EFFORT 1.The voluntary departure, by retirement or otherwise, or departure for just cause, of certificated and/or classified special education or related services personnel

(does not include contract non-renewal or staff lay-off due to budget shortfall).

DEPARTINGNo

. Position Title Employee Name Reason for Leaving Salary Benefits Total

1. $0.00

2. $0.00

3. $0.00

Departing Total $0.00 $0.00 $0.00

REPLACED BYNo

. Position Title Employee Name Salary Benefits Total

1. $0.00

2. $0.00

3. $0.00

Replacement Total $0.00 $0.00 $0.00

1. Departure Net Difference $0.00 $0.00 $0.00



2. A decrease in enrollment of children with disabilities



0 0

EXEMPT REDUCTIONS TO MAINTENANCE OF EFFORT 2.A decrease in enrollment of children with disabilities.

A. Current Year Special Ed. Unduplicated Pupil Count (SEMA or SEMB, Section 3, Line A4, Column A

B. Prior Year Special Ed. Unduplicated Pupil Count (SEMA or SEMB, Section 3, Line A4, Column B)

C. Difference (only applicable if negative) not applicable

D. Fractional decline (Line 2C (expressed as positive) divided by Line 2B) 0.00000%

E. Prior Year Expenditures from State and Local Sources (SEMA or SEMB, Section 3, Line A3, Column B)

F. Allowable decline in expenditures related to decline in pupil count (Line D x Line E)

$0.00

2. Decrease in Enrollment $0.00



3. The termination of the obligation to provide a program of special education to a particular child with a disability that is an exceptionally costly program because:

A. Child has left the jurisdiction of the agencyB. Child has reached the age at which the obligation of

the agency to provide free appropriate public education (FAPE) to the child has terminated

C. No longer needs the program of special education.



0 0

EXEMPT REDUCTIONS TO MAINTENANCE OF EFFORT 3.The termination of the obligation to provide a program of special education to a particular child with a disability that is an exceptionally costly

program because:

A. Child has left the jurisdiction of the agency; OR

B.

Child has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; OR

C. No longer needs the program of special education

Student Name Reason (indicate A, B, or C) Total

1. $0.00

2. $0.00

3. $0.00

3. Total of Termination of Obligation $0.00


Exempt Reduction to MOEThe Exempt Reduction to MOE Form is for the purpose of assisting with passing the SEMA and SEMB.

There are five different allowable exemptions you can use.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the

construction of school facilities

(must have per unit cost of $5,000 or more).



0 0

EXEMPT REDUCTIONS TO MAINTENANCE OF EFFORT 4.The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities (must

have per unit cost of $5,000 or more).

Description of Expenditure Total

1. $0.00

2. $0.00

3. $0.00

4. Total Termination of Costly Expenditures $0.00


PCRAF, PCR and SEMA


PCRAF Form

Enter FTE, CUs, &

Pupil Transportation

PCR Form

Ties a Cost to the PCRAF Figures

SEMA Form

Impacts your MOE Requirements

Program Cost Report – Allocation Factors (PCRAF) Form


Program Cost Report (PCR) Form


Program Cost Report (PCR) Form


Special Education MOE - Actual (SEMA)


Final Thoughts and Tips

Submit reports in timely manner

Have good rapport with your special education team their input is very valuable

Be careful when changing account code structure

Call your SELPA for further assistance and instruction


Questions


Documents

SPECIAL EDUCATION MOE AND SYT - Welcome to … · · 2017-04-19SPECIAL EDUCATION MOE AND SYT: WHAT’S CHANGED? ACT21 The views and opinions expressed in this presentation are those