Transcript Maintenance of effort (MOE) - ESC-20

MAINTENANCE OF
EFFORT (MOE)
SPECIAL EDUCATION
MOE REQUIREMENT
• Federal law requires that each local education agency
(LEA) receiving federal funds pursuant to IDEA-2004
maintain fiscal effort from it local and state funds to
support students with disabilities
• This state and local effort should be the amount it takes
to provide core special education services if federal
funds were not available
• Letter of Findings mailed July 2010 to all LEAs found out
of compliance.
• Comparison years were 2007-2008 and 2008-2009
WHERE DOES THE DATA COME FROM?
• PEIMS Submissions
• PEIMS Midyear Submission
• Record 032
• Record 033
• PEIMS Summer Submission
• Record 163
• Fund Code
• Districts-199 or 437 (SSA)
• Charters-net asset code 199 & 420
• Only For FY 2010 & 2011 fund 266 or 366 (SSA) will be used
• Program Intent Codes
• PIC 23 vs. PIC 99
• Function Codes
• 11, 12, 13, 21, 23, 31, 32, 33, 34, 36, 41, 51, 53
HOW DO YOU DETERMINE MOE?
• Compare total special education expenditures
from State/Local Fund Code from one Fiscal Year to
the next. If there was an increase or sustainment
you are in compliance
• If not, look at per pupil spending (Record 163). If
there was an increase of per pupil spending then
you are in compliance
• If not, look at PEIMS data and then exceptions…
DATA QUALITY
• If you determine that your PEIMS data was
erroneous you will need to provide a signed
statement by the Superintendent/CFO that states
the mid-year submission for either year contained
erroneous financial data that impacted MOE
analysis
• Specific schedules will also need to be sent related
to general ledger account code classification;
erroneous amount and correct amount
• All must be supported by financial accounting
records and signed statement by the independent
auditor that conducted the audit that school year
EXCEPTIONS
1. The voluntary departure, by retirement or
otherwise, or departure for just cause, of special
education personnel;
2. A decrease in the enrollment of children with
disabilities
3. The termination of the obligation of the LEA to
provide a program of special education to a
particular child with a disability that is
exceptionally costly
4. The termination of costly expenditures for longterm purchases, such as acquisition of equipment
or the construction of school facilities
5. The assumption of cost by the high cost fund
DEPARTURE OF SPECIAL EDUCATION
PERSONNEL
• RIF does not qualify
• Only applies to special education staff that was
replaced
• Replacement staff must be qualified and meet
certification requirements
• Replacement staff must be hired at a lower cost
WHAT DOCUMENTATION SHOULD I
KEEP?
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Name(s) of employees(s)
Fund source(s)
Detailed General Ledger
Payroll journal
Payroll authorization forms
Functional title(s) and JD(s)
Time and effort records
DECREASE OF ENROLLMENT OF
CHILDREN WITH DISABILITIES
• Identify per pupil spending
• Compare state special education allotment for
each year
• Identify local funds used to support special
education in each year
• Demographics shifted to students with greater
needs and/or higher funding weight
DOCUMENTATION?
• Provide needs assessment data related to changes
to program
• Identify reduction in program budget and related
changes to program
• Provide dollar amount of changes to program
TERMINATION OF EXCEPTIONALLY
COSTLY PROGRAM
• Termination based on the fact that the child has:
• Left the jurisdiction of the LEA
• Reached the age at which the obligation to provide FAPE
to the child has terminated or
• No longer needs such program of special education
determined by the ARDC
DOCUMENTATION?
• Dollar amount of terminated services per student
• Instructional setting for affected student(s)
• Student program file
• Accounting information supporting expenses
TERMINATION OF LONG-TERM
PURCHASES
• Only consider capital outlay expenditures
• Costly is defined by local capitalization policy
• Long-term defined as purchase of asset with a life
greater than 12 months
• Expenditures must be specific to special education
and not for normal operations
DOCUMENTATION?
• 6600 Object Code expenditures
• Written capitalization policy
• Purchase Orders
• Contracts Invoices
ASSUMPTION OF COST BY
HIGH COST FUND
• Must have received a high cost grant
• Costs may only include those approved by TEA
• Will need to provide detailed general ledger and
supporting documentation
MOE TEMPLATE & FORMS
http://www.tea.state.tx.us/index4.aspx?id=4073