[PPT] - & Excess Costs Requirements March Institute NC Department of PowerPoint Presentation

SLIDE 1

Maintenance of Fiscal Effort (MOE) & Excess Costs Requirements

March Institute

NC Department of Public Instruction Exceptional Children Division March 8, 2017

SLIDE 2

OBJECTIVES

Why LEA MOE
LEA MOE Definition
Overview of MOE Regulations
How to Calculate MOE: A Closer Look
Allowable MOE Exceptions and Adjustment
IDEA Part B Excess Costs
Questions and Concerns

SLIDE 3

3

SLIDE 4

4

SLIDE 5

This Professional Learning Supports Improved Graduation Rate for Students with Disabilities by:

Active implementation of evidence-based instruction, preK through

secondary

Local capacity building
Technical and adaptive leadership
Comprehensive and efficient assessment system
Student, Family, Staff, and Community Engagement

Academics

Active implementation of evidence-based behavioral programming, preK

through secondary

Local capacity building
Culturally responsive instruction
Positive school/class climate
Comprehensive and efficient assessment system
Student, Family, Staff, and Community Engagement

Behavior

Active implementation of evidence-based transition practices, preK to post-

secondary

Local capacity building
Systemic and coordinated supports (including wraparound), preK to post-

secondary

Consistent attendance
Extracurricular and/or employment opportunities
Student, Family, Staff, and Community Engagement

Continuum of Transitions

Engagement

SLIDE 6

WHY REQUIRE MOE

Purpose of LEA MOE

–Help ensure FAPE –Ensure sufficient funds to serve students with disabilities

Parallel Requirement of State MFS

–Provide steady source of available funds for LEAs to provide FAPE

SLIDE 7

WHAT IS LEA MOE

LEAs must expend at least as much as they

did previous year on education of children with disabilities

Two standards:

– Eligibility: Must budget at least as much as they expended in last year for which information available – Compliance must actually expend at least as much as they expended in previous (comparison year)- more on this later

SLIDE 8

New MOE Regulations 4/28/2015
Changes were made to:

– The Compliance Standard – The Eligibility Standard – The Level of Effort required of an LEA in the year after it fails to maintain effort (referred to as the Subsequent Years Rule) – Consequences for failure to maintain effort

OVERVIEW

SLIDE 9

OVERVIEW (continued)

The new regulations did not introduce major

substantive changes to the regulations

In response to comments, additional changes

and clarifications, that address issues not addressed explicitly previously were made

Cumulative effect is significant

SLIDE 10

The regulations have been reorganized and renumbered the subsections under §300.203 as follows:

a) Eligibility standard b) Compliance standard c) Subsequent years d) Consequence of failure to maintain effort

STRUCTURAL CHANGES

SLIDE 11

The 4/28/2015 regulations clarify the

methods apply to both standards

Four methods are:

– local funds only; – the combination of state and local funds; – local funds only on a per capita basis; or – the combination of state and local funds

n a per capita basis

FOUR METHODS

SLIDE 12

SUBSEQUENT YEARS RULE

Enacted into law in the 2014 and 2015

Appropriations Acts

Final regulations make the rule

permanent and provide details on implementation and implications

SLIDE 13

Defines what level of effort an LEA must

meet in order to maintain effort in the year after an MOE failure

Level of effort that would have been

required in the absence of that failure, not the LEA’s reduced level of expenditures

WHAT IT MEANS

SLIDE 14

IMPACT OF METHOD ON THE SUBSEQUENT YEARS RULE

To determine required level of effort, LEAs

must look back to the last year in which effort was maintained

LEAs must look back to the last year in

which effort was maintained using the same method by which compliance was established

SLIDE 15

Subsequent Years Rule Appendix E – Table 4

Fiscal Year Actual Level of Effort Required Level

f Effort

Met MOE? 2012-2013 $100 $100 YES 2013-2014 2014-2015 2015-2016 2016-2017

SLIDE 16

Fiscal Year Actual Level of Effort Required Level

f Effort

Met MOE? 2012-2013 $100 $100 YES 2013-2014 $90 $100 NO 2014-2015 $90 $100 NO 2015-2016 $110 $100 YES 2016-2017 $110

Subsequent Years Rule Appendix E – Table 4

SLIDE 17

Appendix E – Table 5

Fiscal Year Local only State and local Local only per capita State and local per capita Child count 2016 $500 $950 $50 $95 10 2017 2018

SLIDE 18

Appendix E – Table 5

Fiscal Year Local only State and local Local only per capita State and local per capita Child count 2016 $500 $950 $50 $95 10 2017 $400 $950 $40 $95 10 2018 $500 $900 $50 $90 10

SLIDE 19

CIFR MOE CALCULATION FORM

CIFR MOE Example

SLIDE 20

NC MOE CALCULATION FORM

NC MOE Calculation Form

SLIDE 21

MOE Form- Where to Locate

SLIDE 22

MOE Form- Where to Locate

SLIDE 23

MOE Location in Grant

http://ecgrants.dpi.state.nc.us/ecgrants.nsf/?Open

SLIDE 24

MOE Expenditures in Grant

SLIDE 25

PRACTICE

You have two tasks using the example data:

– Fill in the missing cells – Determine all the calculation methods the LEA could have used to meet MOE in each year

Assume that the LEA met MOE using all four

calculation methods in the first year

Share out in 5 minutes

SLIDE 26

EXAMPLE DATA

Fiscal Year Local only State and local Local only per capita State and local per capita Child count 2016 $10,500 $21,000 10 2017 $10,400 $21,600 8 2018 $1,065 $2,150 10 2019 $10,800 $22,200 12 2020 $890 $2,200 10

SLIDE 27

EXCEPTIONS AND ADJUSTMENTS TO MOE

Under IDEA, two categories allowing

reduction of level of effort required to meet MOE:

– Exceptions (§300.204) – Adjustments (§300.205)

Under both, reduced level retained

moving forward

SLIDE 28

EXCEPTIONS: § 300.204(a)

(a) The voluntary departure, by retirement or

therwise, or departure for just cause, of special

education or related services personnel.

– Layoffs or Reductions in Force do not count – Reduction in LEA share of benefits do not count – Calculations can:

Consider differential in salary
Look at overall differential for LEA, rather than one-

to-one correspondence

SLIDE 29

VOLUNTARY DEPARTURE

Position-by-position basis; OR
Total salary of departing Special Education

(SPED) teachers minus total salaries of new SPED teachers

SLIDE 30

EXCEPTIONS: § 300.204(b)

(b) A decrease in the enrollment of children with disabilities (December 1 Child Count)

SLIDE 31

EXCEPTIONS: § 300.204(c)

(c) The termination of the obligation of the agency, consistent with this part, to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child—

(1) Has left the jurisdiction of the agency; (2) Has reached the age at which the obligation of the agency to provide FAPE to the child has terminated; or (3) No longer needs the program of special education

SLIDE 32

NO LONGER NEEDS THE PROGRAM OF SPECIAL EDUCATION

Child no longer requires special education
Or, new services and placement are less

costly

– in accordance with IEP – Least Restrictive Environment (LRE) – parents are not disputing change in placement

SLIDE 33

EXCEPTIONS: § 300.204(d)

(d) The termination of costly expenditures for long-term purchases, such as the acquisition

f equipment or the construction of school

facilities.

Long term= more than one year

SLIDE 34

EXCEPTIONS: § 300.204(e)

(e) The assumption of cost by the high cost fund operated by the SEA under § 300.704(c)

Includes high cost funds financed through

federal IDEA funds

SLIDE 35

MOE ADJUSTMENTS OR FLEXIBILITY (§300.205)

If the IDEA allocation increases, the LEA, if it

meets certain conditions, may reduce its MOE level up to fifty percent (50%) of the increase in the allocation

Conditions

– Providing FAPE – Meets requirements (determinations) – Has not been identified with a significant disproportionality

SLIDE 36

Appendix E – Table 6

Fiscal Year Original Required Level

f Effort

Exceptions & Adjustments Required Level

f Effort

Actual Level of Effort 2016 $500

$500

$500 2017 2018 2019

SLIDE 37

Appendix E – Table 6

Fiscal Year Original Required Level

f Effort

Exceptions & Adjustments Required Level

f Effort

Actual Level of Effort 2016 $500

$500

$500 2017 $500

$500

$400 2018 $500 $50 $450 $450 2019 $450 $10 + $10 $430 $405

SLIDE 38

Appendix E – Table 6 Per Pupil Calculations

Fiscal Year Child Count Original Required Level of Effort Exceptions & Adjust. Required Level of Effort Actual Level of Effort 2016 10 $50

$50

$50 2017 2018 2019

SLIDE 39

Appendix E – Table 6 Per Pupil Calculations

Fiscal Year Child Count Original Required Level of Effort Exceptions & Adjust. Required Level of Effort Actual Level of Effort 2016 10 $50

$50

$50 2017 10 $50

$50

$40 2018 10 $50 $50/10 $45 $45 2019 9 $45 $20/10 $43 $45

SLIDE 40

NC MOE CALCULATION FORM

NC MOE Calculation Form

SLIDE 41

CIFR MOE CALCULATION FORM

CIFR MOE Example

SLIDE 42

USE OF EXCEPTIONS AND THE ELIGIBILITY STANDARD

Prior regulations silent on applicability of

exceptions and adjustments (§300.204 and §300.205)

New regulations explicitly allow LEAs to

consider the exceptions:

– to the extent the information is available; – exceptions taken in the intervening year; and – exceptions that LEAs reasonably expect to take in the fiscal year for which the LEA is budgeting

SLIDE 43

Appendix E – Table 8

Fiscal Year Local only State and local Local only per capita State and local per capita Child Count 2015 $500 $1,000 $50 $100 10 2016 $450 $1,000 $45 $100 10 2017

Required

in 2018

SLIDE 44

Appendix E – Table 8

Fiscal Year Local only State and local Local only per capita State and local per capita Child Count 2015 $500 $1,000 $50 $100 10 2016 $450 $1,000 $45 $100 10 2017

Required

in 2018 $500 $1,000 $50 $100

SLIDE 45

Appendix E – Table 9

Local only State and local Local only per capita State and local per capita Child Count Actual 2015 $500 $1,000 $50 $100 10

Exc. & Adj.

taken in 2016

$50
$50
$5
$5

Expected Exc. & Adj. for 2017

$25
$25
$2.50
$2.50

Eligibility standard requirement in 2017 $425 $925 $42.50 $42.50

SLIDE 46

CONSEQUENCES FOR NOT MEETING MOE

If LEA fails to meet MOE, SEA must repay

federal government out of non-federal funds

May require repayment from LEA out of non-

federal funds

This is not new: based on GEPA (20 U.S.C.

1234a)

Clarify by making it explicit in regulations
Also clarifies how much must be returned

SLIDE 47

AMOUNT TO BE REPAID IF LEA DOESN’T MEET MOE

…an amount equal to the amount by which the LEA failed to maintain its level of expenditures in accordance with paragraph (b)

f this section in that fiscal year, or the amount
f the LEA’s Part B sub grant in that fiscal

year, whichever is lower

34 CFR §300.203(d)

SLIDE 48

MOE Activity

Complete MOE Form

– Expenditures for 2014-15 – Expenditures for 2015-16

SLIDE 49

EXCESS COST DISCUSSION

SLIDE 50

PART B EXCESS COST

IDEA funds may only be used to pay the excess

costs of providing special education and related services for children with disabilities

34 CFR §300.202(a)(2)

SLIDE 51

PART B EXCESS COST DEFINITION

What are excess costs?

Costs in excess of the average annual

per-pupil expenditure (APPE) in an LEA during the preceding school year

34 CFR §300.16

SLIDE 52

PART B EXCESS COST DEFINITION

Excess costs must be computed

separately for elementary school students and secondary school students

34 CFR §300.16

SLIDE 53

PART B EXCESS COST

Prevents an LEA from using Part B funds

to pay for all of the costs of educating a child with a disability

– Except for children with disabilities aged 3, 4, 5, 18, 19, 20, or 21, if no local or State funds are available to provide education to children without disabilities of these ages

SLIDE 54

Excess Cost Form- Where to Locate

SLIDE 55

PART B EXCESS COST

NC Excess Cost Form

SLIDE 56

PART B EXCESS COST

Major Points to Remember:
Excess Cost and MOE are two different

calculations for two different purposes

Both Excess Cost and MOE are required under

IDEA Part B

The Finance Officer and EC Director should

work together to ensure accurate completion

The MOE calculation form is required to be

submitted in the IDEA Part B grant

The Excess Cost is not submitted in the IDEA

Part B grant, but the form must be kept on file in the LEA

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Questions & Comments

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Exceptional Children Division Special Projects and Data Grant and Fiscal Team Contact Information

IDEA Consultant Districts 6,7 & 8 Keashia Walker Phone: 919-807-3966 Email: keashia.walker@dpi.nc.gov IDEA Consultant Districts 3 & 5 Valencia Davis Phone: 252-537-9435 Email: valencia.davis@dpi.nc.gov IDEA Consultant Districts 1,2 and 4

Dr. Ronda Sortino

Phone: 919-807-3951 Email: ronda.sortino@dpi.nc.gov Section Chief Tracy Riddle Phone: 919-807-3948 Email: tracy.riddle@dpi.nc.gov

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Fiscal Year Local only State and local Local only per capita State and local per capita Child count 2016 $10,500 $21,000 10 2017 $10,400 $21,600 8 2018 $1,065 $2,150 10 2019 $10,800 $22,200 12 2020 $890 $2,200 10

Example Data

SLIDE 60

Fiscal Year 2014-15

State Fund Local Fund Description Expenditure Amount Expenditure Amount PRC 032 w/ all Purpose codes

$

PRC 029 w/ all Purpose codes

$

PRC 063 w/ all Purpose codes

$

Other PRCs w/ Purpose code 521 0

$

Other PRCs w/ Purpose code 522 0

$

Other PRCs w/ Purpose code 523 0

$

Other PRCs w/ Purpose code 524 0

$

Other PRCs w/ Purpose code 525 0

$

Other PRCs w/ Purpose code 528 0

$

Other PRCs w/ Purpose code 529 0

$

Other PRCs w/ Purpose code 620 1

$

Other PRCs w/ Purpose code 620 2

$

Other PRCs w/ Purpose code 620 3

$

Other PRCs w/ Purpose code 620 4

$

Other PRCs w/ Purpose code 620 5

$

Special Transportation Funds 655

$
$
$
$

December 2014 Child Count:

$
$

Fiscal Year 2015-16

State Fund Local Fund Description Expenditure Amount Expenditure Amount PRC 032 w/ all Purpose codes

$

PRC 029 w/ all Purpose codes

$

PRC 063 w/ all Purpose codes

$

Other PRCs w/ Purpose code 521 0

$

Other PRCs w/ Purpose code 522 0

$

Other PRCs w/ Purpose code 523 0

$

Other PRCs w/ Purpose code 524 0

$

Other PRCs w/ Purpose code 525 0

$

Other PRCs w/ Purpose code 528 0

$

Other PRCs w/ Purpose code 529 0

$

Other PRCs w/ Purpose code 620 1

$

Other PRCs w/ Purpose code 620 2

$

Other PRCs w/ Purpose code 620 3

$

Other PRCs w/ Purpose code 620 4

$

Other PRCs w/ Purpose code 620 5

$

Special Transportation Funds 655

$
$
$
$

December 2015 Child Count:

$
$

Person Completing Form: Name: LEA: Email:

NC Department of Public Instruction Exceptional Children Division

Grant Year 2016-17 for School Year 2015-16

Purpose Code Purpose Code Total State and Local Fund Total State and Local Fund

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PRC 032 Expenditure Report 2013 FY State Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5210 032 121 111 000 00 SALARY/CERTIFIED TEACHER $74,523.00 1 5210 032 142 444 000 00 SALARY/TEACHER ASSISTANT $87,000.00 1 5210 032 211 000 000 00 STAFF DEV-SOC SEC COST $4,511.00 1 5210 032 211 777 000 00 EMPLYR'S SOC SEC COST $32,566.00 1 5210 032 211 111 000 27 FICA $1,100.39 1 5210 032 221 555 000 00 RETIREMENT $9,852.31 1 5210 032 231 666 000 00 HOSPITALIZATION $2,541.89 1 5210 032 231 777 000 00 HOSPITALIZATION $13,452.70 1 5210 032 311 000 000 00 CONTRACTED SERVICES $1,235.67 1 5210 032 312 000 000 00 STAFF DEV-WORKSHOP & INSERVICE $142.22 1 5210 032 312 111 000 00 WORKSHOP EXPENSE $675.00 1 5230 032 211 333 000 00 EMPLYR'S SOC SEC COST $158.30 1 5230 032 221 444 000 00 RETIREMENT $0.00 1 5830 032 131 555 000 00 SALARY $24,560.00 1 5830 032 211 666 000 00 EMPLOYER'S SOCIAL SECURITY $23.00 1 5830 032 211 777 000 00 SOCIAL SECURITY $2,850.00 1 6200 032 231 888 000 00 HOSPITALIZATION $2,300.00 1 6200 032 312 999 000 00 WORKSHOP & INSERVICE $1,236.30 1 6200 032 332 111 000 00 TRAVEL $845.22 1 6200 032 312 666 000 00 WORKSHOP EXPENSE $123.50 1 5230 032 411 444 000 00 SUPPLIES & MATERIALS $123.60 $259,820.10 Local: Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 2 5210 032 123 000 000 00 CONTRACT SERVICES $872.00 2 5210 032 456 000 000 00 CONTACT REP&MAINT-EQUIPMENT $412.00 $1,284.00

ACTIVITY 5

NCDPI/ECD/SPD - Summer Institutes - 7/31/15 IDEA Fiscal Accountabiity 101 - MOE - Activity 5

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PRC 029 Expenditure Report 2013 FY Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5210 029 111 123 000 00 SALARY - TEACHER ASSISTANT $14,123.22 1 5210 029 222 456 000 00 EMPLYR'S SOC SEC COST $4,500.00 1 5210 029 333 789 000 00 EMPLYR'S RETIREMENT COST $12,425.00 1 5210 029 444 123 000 00 EMPLYR'S HOSPITALIZATION $1,526.33 1 5210 029 555 000 000 00 SALARY-BEHAVIORIAL SPECIALIST $41,235.00 1 5210 029 666 000 000 00 EMPLOYER'S SOCIAL SECURITY $29.66 1 5210 029 777 000 000 00 RETIREMENT $1,843.22 1 5210 029 888 000 000 00 HEALTH INSURANCE $256.33 $75,938.76 2 5210 29 123 000 000 00 CONTRACT SERVICES $562.59 2 5210 29 456 000 000 00 CONTACT REP&MAINT-EQUIPMENT $321.25 $883.84

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PRC Various State Expenditure Report 2013 FY State Other Purpose Codes 5210 Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5210 001 121 111 000 00 SALARY-TEACHER $0.00 1 5210 001 211 222 000 00 SOCIAL SECURITY $0.00 1 5210 001 221 333 000 00 RETIREMENT $0.00 1 5210 001 231 444 000 00 HOSPITALIZATION $0.00 1 5210 001 231 555 000 00 EMPLYR'S HOSPITALIZATION $432.00 1 5210 069 221 444 000 00 RETIREMENT $123.33 1 5210 069 231 555 000 00 HOSPITALIZATION $3,456.27 1 5210 003 162 000 000 00 SALARY SUBSTITUTE REGULAR TEACHER $0.00 1 5210 003 162 666 000 27 SUB $58.62 1 5210 003 211 777 000 27 FICA $3.24 1 5210 024 332 000 000 00 TRAVEL REIMBURSEMENT $1,425.31 1 5210 024 411 000 000 00 SUPPLIES & MATERIALS $18,526.00 1 5210 009 184 000 000 00 LONGEVITY $3,256.25 1 5210 009 211 000 000 00 SOCIAL SECURITY $321.22 1 5210 009 221 000 000 00 RETIREMENT $215.22 $27,817.46 Purpose 5220 Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5220 013 131 111 000 00 SALARY - SPECIAL POPULATIONS SERVICES $1,200.00 1 5220 013 221 666 000 00 RETIREMENT $904.50 1 5220 013 231 777 000 00 HOSPITALIZATION $0.00 1 5220 013 231 888 000 00 HOSPITALIZATION $1,029.30 1 5220 031 181 111 000 00 SUPPLEMENTARY PAY $0.00 1 5220 031 181 222 000 00 SUPPLEMENTARY PAY $462.00 1 5220 031 211 333 000 00 SOCIAL SECURITY $0.00 1 5220 031 211 444 000 00 SOCIAL SECURITY $45.37 1 5220 031 221 666 000 00 RETIREMENT $104.45 $3,745.62

NCDPI/ECD/SPD - Summer Institutes - 7/31/15 IDEA Fiscal Accountabiity 101 - MOE - Activity 5

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PRC Various Local Expenditure Report 2013 FY Purpose 5210 Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 2 5210 309 131 111 296 00 SALARY-INSTRUCTIONAL SUPPORT $0.00 2 5210 309 211 888 000 00 FICA $256.32 2 5210 309 221 999 000 00 RETIREMENT $553.22 2 5210 309 231 111 000 00 INSURANCE $123.41 2 5210 001 183 222 000 00 BONUS $7,800.00 2 5210 001 211 333 000 00 FICA $125.22 2 5210 001 183 444 000 00 BONUS $3,000.00 2 5210 001 211 555 000 00 FICA $256.22 2 5210 001 221 666 000 00 RETIREMENT $456.22 2 5210 586 411 777 000 00 INSTRUCTIONAL SUPPLIES $850.00 2 5210 586 462 888 000 00 COMPUTER EQUIPMENT - INVENTORIED $2,014.22 2 5210 584 311 999 000 00 CONTRACTED SERVICES $511.00 2 5210 309 131 0 000 00 SALARY $26.37 2 $15,972.20 2 Fund

2

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PRC 032 Expenditure Report 2014 FY State

Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5210 032 121 111 000 00 SALARY/CERTIFIED TEACHER $64,523.00 1 5210 032 211 000 000 00 STAFF DEV-SOC SEC COST $6,511.00 1 5210 032 211 111 000 27 FICA $1,100.33 1 5210 032 221 222 000 00 RETIREMENT $15,632.00 1 5210 032 221 333 000 00 RETIREMENT $11,253.00 1 5210 032 231 999 000 00 HOSPITALIZATION $12,563.22 1 5210 032 311 000 000 00 CONTRACTED SERVICES $145,254.30 1 5210 032 312 000 000 00 STAFF DEV-WORKSHOP & INSERVICE $985.22 1 5210 032 312 111 000 00 WORKSHOP EXPENSE $235.45 1 5210 032 462 666 000 00 COMPUTER EQUIPMENT - INVENTORIED $25,000.00 1 5230 032 121 111 000 00 SALARY - TEACHER $50.00 1 5230 032 163 000 000 00 SUBSTITUTE TEACHER - STAFF DEV. ABSENCE $50.00 1 5230 032 163 111 000 00 SALARY-SUBSTITUTE $220.00 1 5240 032 231 777 000 00 HOSPITALIZATION $236.36 1 5830 032 211 666 000 00 EMPLOYER'S SOCIAL SECURITY $23.00 1 5830 032 211 777 000 00 SOCIAL SECURITY $2,850.00 1 6200 032 231 888 000 00 HOSPITALIZATION $2,300.00 1 6200 032 312 999 000 00 WORKSHOP & INSERVICE $1,236.30 1 6200 032 332 111 000 00 TRAVEL $845.22 1 5230 032 162 111 000 00 SALARY SUB $2,300.00 1 5210 032 211 222 000 27 FICA FOR RETIRED/REHIRED $123.50 1 5230 032 162 333 000 00 SALARY - SUB EC PRE-K $1,122.00 1 5230 032 411 444 000 00 SUPPLIES & MATERIALS $123.60 $294,537.50 Local: Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 2 5210 032 123 000 000 00 CONTRACT SERVICES $856.00 2 5210 032 456 000 000 00 CONTACT REP&MAINT-EQUIPMENT $311.00 $1,167.00 NCDPI/ECD/SPD - Summer Institutes - 7/31/15 IDEA Fiscal Accountabiity 101 - MOE - Activity 5

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PRC 029 Expenditure Report 2014 FY Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5210 029 111 123 000 00 SALARY - TEACHER ASSISTANT $13,254.23 1 5210 029 222 456 000 00 EMPLYR'S SOC SEC COST $256.00 1 5210 029 333 789 000 00 EMPLYR'S RETIREMENT COST $14,253.11 1 5210 029 444 123 000 00 EMPLYR'S HOSPITALIZATION $1,425.33 1 5210 029 555 000 000 00 SALARY-BEHAVIORIAL SPECIALIST $47,060.00 1 5210 029 666 000 000 00 EMPLOYER'S SOCIAL SECURITY $25.33 1 5210 029 777 000 000 00 RETIREMENT $1,453.60 1 5210 029 888 000 000 00 HEALTH INSURANCE $235.22 $77,962.82

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PRC Various State Expenditure Report State 2014 FY Other Purpose Codes 5210

Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5210 001 121 111 000 00 SALARY-TEACHER $0.00 1 5210 001 211 222 000 00 SOCIAL SECURITY $0.00 1 5210 001 221 333 000 00 RETIREMENT $0.00 1 5210 001 231 444 000 00 HOSPITALIZATION $0.00 1 5210 001 231 555 000 00 EMPLYR'S HOSPITALIZATION $432.00 1 5210 001 231 666 000 00 HOSPITALIZATION $562.33 1 5210 003 211 444 000 00 EMPLYR'S SOC. SEC. COST $160.22 1 5210 069 211 000 000 00 SOCIAL SECURITY $0.00 1 5210 069 211 333 000 00 SOCIAL SECURITY $12,563.00 1 5210 069 221 000 000 00 RETIREMENT $0.00 1 5210 003 162 666 000 27 SUB $58.62 1 5210 003 211 777 000 27 FICA $3.24 1 5210 024 332 000 000 00 TRAVEL REIMBURSEMENT $1,425.31 1 5210 024 411 000 000 00 SUPPLIES & MATERIALS $18,526.00 1 5210 009 211 000 000 00 SOCIAL SECURITY $321.22 1 5210 009 221 000 000 00 RETIREMENT $215.22 $34,267.16 Purpose 5220 Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 1 5220 013 131 111 000 00 SALARY - SPECIAL POPULATIONS SERVICES $0.00 1 5220 013 131 222 000 00 SALARY - TEACHER $5,623.21 1 5220 013 211 333 000 00 SOCIAL SECURITY $0.00 1 5220 013 221 666 000 00 RETIREMENT $904.50 1 5220 013 231 777 000 00 HOSPITALIZATION $0.00 1 5220 031 181 111 000 00 SUPPLEMENTARY PAY $0.00 1 5220 031 211 444 000 00 SOCIAL SECURITY $45.37 1 5220 031 221 555 000 00 RETIREMENT $0.00 $6,573.08

NCDPI/ECD/SPD - Summer Institutes - 7/31/15 IDEA Fiscal Accountabiity 101 - MOE - Activity 5

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PRC Various Local Expenditure Report 2014 FY

Purpose 5210 Fund Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions 2 5210 309 131 111 296 00 SALARY-INSTRUCTIONAL SUPPORT $0.00 2 5210 309 181 222 296 00 SUPPLEMENT $261.00 2 5210 309 211 333 296 00 SOCIAL SECURITY $13.55 2 5210 309 221 444 296 00 RETIREMENT $45.23 2 5210 309 231 555 296 00 HOSPITALIZATION $85.23 2 5210 309 232 666 000 00 EMPLOYER'S WORKERS COMPENSATION $0.00 2 5210 309 131 777 000 00 SALARY $3,618.26 2 5210 309 211 888 000 00 FICA $256.32 2 5210 309 221 999 000 00 RETIREMENT $553.22 2 5210 309 231 111 000 00 INSURANCE $123.41 2 5210 001 183 222 000 00 BONUS $7,800.00 2 5210 001 211 333 000 00 FICA $125.22 2 5210 001 183 444 000 00 BONUS $3,000.00 2 5210 001 211 555 000 00 FICA $256.22 2 5210 001 221 666 000 00 RETIREMENT $456.22 2 5210 586 411 777 000 00 INSTRUCTIONAL SUPPLIES $850.00 2 5210 586 462 888 000 00 COMPUTER EQUIPMENT - INVENTORIED $2,014.22 2 5210 584 311 999 000 00 CONTRACTED SERVICES $511.00 2 5210 309 131 0 000 00 SALARY $26.37 2 $19,995.47 Purpose Program Object Location User 1 User 2 Description Year-to-Date Transactions

2

5220 832 462 000 000 00 COMPUTER EQUIPMENT-INVENTORIED $3,256.56

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Fiscal Year

Elementary K-8 Secondary 9-12

1.

$
$

(From Page 2, Box I.)

2.

$
$

(From Page 2, Box II.)

3.

$
$

(Subtract Line 2 from Line 1)

4. 5.

(Divide Line 3 by Line 4)

6. 7.

(Multiply Line 5 by Line 6)

This form must be kept at the LEA for auditing purposes. Do NOT send this form to NCDPI. Total Expenditures for All Programs Preceding Fiscal Year Less: Required Deductions Preceding Fiscal Year Net Expenditures Preceding Fiscal Year Please read the instructions before entering any data on this worksheet.

Individuals with Disabilities Education Act, Public Law 108-446 Appendix A to Part 300: Excess Cost Computation

Total Average Daily Membership Preceding Fiscal Year Minimum Amount Per Child the Unit Must Expend for the Education of Each Disabled Child Prior to Using IDEA, Part B Funds Number of Disabled Children Current Fiscal Year Total Amount Required to be Expended for Disabled Children Prior to Using IDEA, Part B Funds

Local Education Agency

1

Revised June 25, 2009

SLIDE 70

Elementary K-8 Secondary 9-12

(Excluding Capital Outlay and Debt Service)

Preceding Fiscal Year

A. State
B. Federal
C. Local

Total (must agree to 13th period General Ledger)

$
$

(To Page 1, Line 1) (To Page 1, Line 1)

II. ALL Expenditures for Special Needs Students included in Box I above

(Includes Disabled Children, Economically Disadvantaged, Limited English Proficient) (Excludes Academically & Intellectually Gifted Students)

A. Include 100% of Expenditures Recorded in the Following PRCs.

Elementary K-8 Secondary 9-12

1. PRC 024 – Disadvantaged Stdts Supp Funding
2. PRC 029 – Behavioral Support
3. PRC 032 – Children W/Special Needs
4. PRC 044 – IDEA – Sliver
5. PRC 049 – IDEA – Preschool
6. PRC 060 – IDEA – VI-B
7. PRC 063 – Special Program Funds EC
8. PRC 031 – Low Wealth Counties
9. PRC 050 – Title I, Part A
10. PRC 054 – Limited English Proficient
11. PRC 104 – Title III – Language Acquisition
12. PRC 106 – Reading First
13. PRC 111 – Title III – Immigrant Students
14. PRC 82 – IDEA - State Improvement Project
15. PRC 114 – IDEA – Risk Pool
16. PRC 118 – IDEA – Special Targeted Assistance
17. PRC 119 – IDEA – Special Targeted Assistance (PK)

Total for Section A.

$
$
B. All Other Funds Expended for Special Needs Students

(Include Program Name and/or PRC Number. Attach additional sheets if necessary)

Elementary K-8 Secondary 9-12

1. 2. 3. 4. 5.

Total for Section B.

$
$

TOTAL SECTIONS A. & B.

$
$

(To Page 1, Line 2) (To Page 1, Line 2)

Amounts from attached additional sheets

I. Total Expenditures for All Programs

2

Revised February 5, 2010