FISCAL WORKSHOP Bob Steponovich | Ginese Quann | Erin Finnell 11 - - PowerPoint PPT Presentation

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FISCAL WORKSHOP Bob Steponovich | Ginese Quann | Erin Finnell 11 - - PowerPoint PPT Presentation

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Spring 2017 FISCAL WORKSHOP Bob Steponovich | Ginese Quann | Erin Finnell 11 ELEMENTS OF THE ALLOCATION PLAN 1. State Special Education Funding 2. Federal Special Education Funding 3. Partner Definition 4. Charter SELPA Administrative

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SLIDE 1

WORKSHOP

Bob Steponovich | Ginese Quann | Erin Finnell

FISCAL

Spring 2017

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SLIDE 2

11 ELEMENTS OF THE ALLOCATION PLAN

1. State Special Education Funding 2. Federal Special Education Funding 3. Partner Definition 4. Charter SELPA Administrative Fee 5. Set Aside Pool 6. Unspent Funds 7. Income Re-Allocation 8. Educationally Related Mental Health Services (ERMHS) 9. Risk Pool

  • 10. Special Education Deficit
  • 11. Low Incidence Materials and Services

2 El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

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SLIDE 3

OVERVIEW

STATE FUNDING El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG FEDERAL FUNDING

ALLOCATION PLAN

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE YEAR-END CLOSE REVENUES

YEAR END / MOE

EXPENDITURES LOCAL CONTRIBUTION YEAR-END REPORT/MOE INCOME REALLOCATION EXCESS COSTS

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SLIDE 4

2016-17 STATE SPECIAL EDUCATION FUNDING

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2016-17 STATE RATE

$507

FISCAL WORKSHOP

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE SPED DEFICIT FEDERAL FUNDING STATE FUNDING

2016-17 STATE RATE

$507

Yes, the formula said you would get $100. But, we just didn’t budget for that, so here’s $98. Tell ya what. I’ll hit you back if I find some available cash down the road. K?

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SLIDE 5

2016-17 STATE SPECIAL EDUCATION FUNDING

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2016-17 STATE RATE

$507

FISCAL WORKSHOP

2016-17 STATE RATE

$507

Rate Smoothing Pool

  • CEO Council Action May 2014
  • 1st funding with 2014-15 deficit restoration in

February 2016.

  • Smooth out unpredictability of budget rates.
  • ~$980K balance close of current year
  • CEO council action required to allocate

funds from the rate smoothing pool.

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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SLIDE 6

2016-17 STATE SPECIAL EDUCATION FUNDING

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

Budget Update - $507 up from $503

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2016-17 STATE RATE

$507

  • Assumes a 2.0% deficit in 2016-17
  • 2016-17 P-2 ADA (current year)
  • Less Admin fee (6%,5%,4%)
  • Less Set-Aside Contribution (1st year only)

FISCAL WORKSHOP

2016-17 STATE RATE

$507

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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SLIDE 7

2016-17 STATE SPECIAL EDUCATION FUNDING

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2016-17 STATE RATE

$507

FISCAL WORKSHOP

2016-17 STATE RATE

$507

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

2016-17 Special Education Deficit Charter SELPA Member Rate 1 2015-16 Charter Rate $516.93 2 2016-17 COLA (0%) $ 0.00 3 2016-17 Charter Rate $516.93 4 February 2017 3.30% $500.00 5 June 2017 estimate 2.71% $503.00 6 February 2018 estimate 2.00% $507.00

In July 2016, we recommended $503 per ADA. As of Feb 17: 2016-17 deficit – higher than 2.71%, however confident that deficit will diminish 2015-16 deficit – additional deficit restoral from 2.71% to 1.70% to Rate Smoothing Pool

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SLIDE 8

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FEDERAL IDEA GRANT TO CALIFORNIA

SELPA SHARE BASED ON:

a. Historical base amount b. Prior year enrollment (85% weight) c. Prior year free and reduced counts (15% weight)

CDE calculation of grants finalized December to February

FISCAL WORKSHOP

2016-17 FEDERAL SPECIAL EDUCATION FUNDING

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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SLIDE 9

2016-17 FEDERAL SPECIAL EDUCATION FUNDING

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

Charters with unspent funds greater than 25% in the prior year are not eligible to participate. Charters may decline to participate voluntarily.

Federal funding distributed based on prior year enrollment (CBEDS October count).

Charters new to the SELPA, but in operation in the prior year, may generate and receive federal funding if CDE includes their enrollment in the SELPA federal calculation.

Start up Charters do not generate federal funding until Year 2 of membership in the Charter SELPA. FISCAL WORKSHOP Must submit expenditures in order to receive cash. 3 reporting dates

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2016-17 FEDERAL SPECIAL EDUCATION FUNDING

2016-17 FEDERAL RATE

$127

  • Federal grant finalized late this year
  • October 2015 CBEDS count
  • Less Admin Fee (6%,5%,4%)
  • Work w/CDE early on LEAs to include

FISCAL WORKSHOP

Budget Update - $127 up from $125

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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SLIDE 11

BUDGET YEAR 2017-18

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

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2017-18 STATE SPECIAL EDUCATION FUNDING

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2017-18 STATE RATE

$514

  • Estimate assumes a 2% deficit for 17-18
  • 2017-18 P-2 ADA
  • Less Admin fee (6%,5%,4%)
  • Less Set-Aside Contribution (1st year only)

FISCAL WORKSHOP

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

2017-18 FEDERAL SPECIAL EDUCATION FUNDING

2017-18 FEDERAL RATE

$125

  • October 2016 CBEDS count
  • Less Admin Fee (6%,5%,4%)

FISCAL WORKSHOP

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

Single Charter Partner

  • One charter in the Charter SELPA
  • One vote per charter
  • Administrative Fee based on date of

charter entry into the Charter SELPA

Organization Partner

  • 2+ charters in the Charter SELPA
  • One vote per charter
  • Administrative Fee based on date of

CMO/Non-Profit entry into the Charter SELPA

YEAR 1 6% YEAR 2 5% YEAR 3 or 4 4% or 5% YEAR 5 4%

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

UNSPENT FUNDS

Shared

Reserve for SELPA-wide Protection

  • SELPA funding declines as a result of the action of a member
  • SELPA required to return funding
  • No recourse to recover the funds – bankruptcy/closure

Model Change in 2016-17

  • Previous model = severable risk model
  • Shared risk = lower required balance needed
  • 15-16 member contribution = $2.50/ADA (P-2 15-16)
  • New member contribution = one time $5.00/ADA contribution (P2 1st year)

Actions

  • Close 15-16 under previous rules (i.e. final adjustment, interest, return to

departing charters)

  • 15-16 members returning in 16-17 = return amounts above $2.50 per ADA
  • Maximum existing member contribution = $25K
  • Transfer $200K from Legal Risk Pool
  • Balance @ year end ~$550K

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

NO CHANGE

Unspent special education funds are not anticipated and, in fact, are not common. Less than 25% Unspent

  • Budget Justification for Federal Funds
  • Possible IRT (fiscal & program)

Review Greater than 25% Unspent

  • No Federal Funds Next Year
  • Modification of State Funding
  • Reimbursement Based Funding
  • IRT (fiscal & program) Review

*CEO Council

Action Item May 2017

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

ERMHS

Educationally Related Mental Health Services

Level 2 Level 3 Site-Based Level 3 NPS Level 3 NPS-Residential

IEP Based ERMHS Services Structured Therapeutic ERMHS Program ERMHS in NPS Room and Board for ERMHS Services Any Eligibility ED ED ED $8 Million $100,000 Transportation $3 Million 80% of the lesser of: $3,300 per service $250 per ADA Budget Request 80% of ERMHS Allowed Cost 90% of ERMHS Allowed Cost 100% of Room & Board Costs *By September 15 of each year, there will be a finding of sufficiency of funding that sets the Level 2 rate at a range from $2,000 to $3,000 (or higher) and provides for Level 2 transportation cost funding and Level 2 indirect to be claimed. By May 2017, SELPA will make an additional finding of sufficiency to fund more than 80%.

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

2016-17

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

ERMHS

Educationally Related Mental Health Services

2016-17

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

Level 2 Level 3 Site-Based Level 3 NPS Level 3 NPS-Residential

IEP Based ERMHS Services Structured Therapeutic ERMHS Program ERMHS in NPS Room and Board for ERMHS Services 80% 90% of the lesser of: $ 3,300 per service $ 250 per ADA Budget Request 80% 90%

  • f ERMHS Allowed

Cost 90% of ERMHS Allowed Cost 100% of Room & Board Costs

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

ERMHS

Educationally Related Mental Health Services ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

NO CHANGE ?

  • Eligible legal costs associated with a

due process filing

  • Increasing balance past 4 years
  • Projected ending 16-17 = $1M
  • 50%

60% reimbursement

  • $20K

$30K maximum claim

  • Up to $10K

$18K reimbursement

*CEO Council

Action Item May 2017

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

SPED DEFICIT

BUDGET

UPDATE

$134,000 available

  • $600 minimum claim
  • $433 reimbursement per claim is the

starting point

  • Additional funding may be provided

based on claims/reimbursements submitted

  • Finding of additional funding to be

made May/June 2017

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE FEDERAL FUNDING STATE FUNDING

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STATE FUNDING El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG FEDERAL FUNDING

ALLOCATION PLAN

ADMINISTRATIVE FEE SET ASIDE POOL UNSPENT FUNDS ERMHS FUNDING LEGAL RISK POOL LOW INCIDENCE YEAR-END CLOSE REVENUES

YEAR END / MOE

EXPENDITURES LOCAL CONTRIBUTION YEAR END REPORT/MOE INCOME REALLOCATION EXCESS COSTS

OVERVIEW

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION MOE INCOME REALLOCATION

YEAR END CLOSE AT A GLANCE

April – MOE Pre-Test: Practice close, test for any MOE issues or unspent funds April – Submit P-2 ADA to authorizer/state April – 2nd Interim Federal Expenditure report May 1 – Final Low Incidence and Legal Risk Pool claims submitted June – SELPA will report final state/federal income July 13 – Final Expenditure report for: ERMHS and Federal August 7 – SELPA will report final income & accruals for all sources & publish Year End/MOE Report Sept 5 – Year End/MOE Report w/final state expenditures due EXCESS COSTS

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SLIDE 24

2016-17

El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FEDERAL Resource 3310 Object 8181

  • $127
  • 2015-16 CBEDS
  • Less Admin
  • Eligible Partners

STATE Resource 6500 Object 8792

  • $507
  • 2016-17 P-2 ADA
  • Less Admin/ Set-

Aside (new charters only) ERMHS Resource 6512 Object 8590

  • Level 2
  • State

Resource 3327 Object 8182

  • Level 3
  • Federal*

SET ASIDE RETURN Resource 6500 Object 8792

  • 2015-16 Partners

returning in 2016-17

  • Amount above

$2.50/ADA

  • 2015-16 P-2 ADA
  • Details on website

OTHER STATE Resource 6500 Object 8792

  • Low Incidence
  • Legal Risk Pool

REVENUES

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SLIDE 25

Expenditures Allocated Costs Direct Support Indirect Costs Direct Costs

Direct Instruction & Administration of Special Ed

  • SpEd Administrators, Teachers, Admin Support, Aides (Salaries +

Benefits), Contracted Services

  • Books, Supplies
  • Capital Outlay

Peripheral/Related to SpEd Instruction

  • Principal, Librarian, School Secretary, Nurse,

Maintenance, Transportation

  • CSAM Guidelines: FTE, Classroom Units,

Students Transported

  • Reasonable

Schoolwide General Management

  • Accounting, Payroll, HR, IT
  • Assigned Rate - Set by CDE
  • Ranges <2% to >10%
  • Statewide Avg. = 5.25%

EXPENDITURES

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El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

REVENUES LOCAL CONTRIBUTION YEAR END REPORT/MOE INCOME REALLOCATION EXCESS COSTS

Single Cost Objective

Example: Ed Specialist who is full time special education, but part state part federal funded. Periodic Certification required at least semiannually State that the employee worked solely on that single cost objective during the period.

Multiple Cost Objective

Example: Psychologist who is part time special education, part time general education. Personnel Activity Report (PAR) required monthly

Report of daily activity by hours or hours/% of hours spent in each objective.

Documenting Salary & Wages

  • Any staff funded (partially or

completely) from a restricted source (e.g. SpEd revenue) needs to have time documentation on record

  • Substitute systems = PAR

sampling, schedule (CDE approval)

  • STATE = State Documented

Method (Activity Worksheets)

  • Guidelines provided for

federal funding OK to use for state funding

  • Info and samples from CSAM

in Year End Resource Guide

  • See CSAM Procedure 905

for full details

Federal Requirements

YEAR-END CLOSE EXPENDITURES

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS

Special Ed Revenues Special Ed Expenditures

YEAR END REPORT/MOE

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

Special Ed Revenues Special Ed Expenditures Direct Costs Direct Support Indirect State Federal Local Contribution

*not to scale Statewide, 40% of costs are funded from local sources for school districts 10-20% average for charters

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

  • Unspent Funds!
  • Are there missing expenses?
  • Have all of vendors sent invoices?
  • Organizational Partner – can you use

income reallocation?

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 30

Capture Revenues Capture Direct Costs Allocate Costs Calculate Local Contribution Complete SELPA Year-End Report Review MOE

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

TWO PART REQUIREMENT

TO RECEIVE FEDERAL FUNDS

Federal requirement to spend $1 more in STATE AND LOCAL FUNDS in current year as was spent in prior year. Federal requirement to budget in the next year $1 more in STATE AND LOCAL funds than was spent in current year.

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS

MAINTENANCE OF EFFORT (MOE)

YEAR END REPORT/MOE

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

Four Tests

1. State and local expenditures 2. State and local expenditures/per SpEd pupil (above / pupil count) 3. Local expenditures 4. Local expenditures/per SpEd pupil (above / pupil count)

Four Exemptions

1. Staffing savings 2. SpEd Pupil Count decline 3. One time decline related to student services change 4. Decline due to one time expenditure such as capital outlay

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

2 TYPES OF EXPENDITURES

  • Direct Costs
  • Allocated costs

USE OF SPECIAL EDUCATION FUNDS

State or Federal funds can be used for any special education eligible expenditure to support the special education program including assessments, costs related to IEP services, and special education administration. Federal funds must be fully spent by June 30 each year. We recommend salaries or contracted services to ensure the funds are fully spent. See the expenditure section for additional details on eligible expenditures. Low Incidence funds are limited to materials or services for students who have a low incidence disability and have been identified as a necessary material or service on the IEP. See our Year-End Reference Guide for more details

NO CHANGE

  • Organization Partners may “re-allocate” income

among their charters

  • Manage MOE
  • Manage Unspent Funds
  • Manage local contribution among charters
  • Board authority needed
  • Sample resolution on website

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 34

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 35

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 36

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE LOCAL CONTRIBUTION/CARRYOVER

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE TESTING INDICATORS

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SLIDE 38

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 39

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 40

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 41

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 42

EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS

MOE PASS Review the percentage of increase Review budget year DON’T PASS Use of allocated costs Application of allowable exemptions Income Reallocation

YEAR END REPORT/MOE

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EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG EL DORADO COUNTY CHARTER SELPA | WWW.EDCOECHARTERSELPA.ORG

FISCAL WORKSHOP

EXCESS COSTS

  • Requirement to spend state

and local dollars on special education students at a level equal to what is spent on general education students, prior to spending federal dollars.

  • Charter SELPA will perform

this annual calculation on your behalf.

  • CDE now requires the

CFO/CBO of each LEA sign the calculation and the SELPA will submit to CDE by November 1.

SpEd Expenses from State & Local

$10,000

Minimum spent from State and Local

*FTE comes from SEIS “time spent in special education.”

Example: (10 SWD x 25% of time in SpEd = 2.5 FTE) $1M total GenEd costs / 250 total students = $4,000 $4,000 per x 2.5 SpEd FTE = $10,000

YEAR-END CLOSE REVENUES EXPENDITURES LOCAL CONTRIBUTION INCOME REALLOCATION EXCESS COSTS YEAR END REPORT/MOE

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SLIDE 44

CALL SELPA BUSINESS TEAM

Cash Discrepancies Unspent Funds Didn’t Pass MOE Any Other Questions

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SLIDE 45

FISCAL COMMUNICATION

45 El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG

  • 1. Fiscal Committee Meetings (web): Jun 2017,

Oct 2017 & May 2018

  • 2. Program/Business Roundtables (web):

Oct 2017 & Feb 2018

  • 3. Fiscal Workshops: Jul - Aug 2017 & Apr 2018
  • 4. Website
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SLIDE 46

FISCAL EMAIL COMMUNICATION

46 El Dorado Charter SELPA | WWW.EDCOECHARTERSELPA.ORG