Special Education Reconciliation Beth Tomlinson| Special Education - - PDF document

▶
special education reconciliation
SMART_READER_LITE
LIVE PREVIEW

Special Education Reconciliation Beth Tomlinson| Special Education - - PDF document

Nov 25, 2023 148 likes •316 views

Special Education Reconciliation Beth Tomlinson| Special Education Funding and Data Team May, 2020 1 Acronyms ACTE-SPED Access to Career Technical FAPE Free Appropriate Public Education MDE Minnesota Department of

slide-1
SLIDE 1

Special Education Reconciliation

Beth Tomlinson| Special Education Funding and Data Team May, 2020

1

Acronyms

  • ACTE-SPED – Access to Career Technical

Education for Students with a Disability

  • ADM – Average Daily Membership
  • ADMWE – Average Daily Membership Web

Estimates

  • ADSIS – Alternative Delivery of Specialized

Instructional Services

  • CEIS – Coordinated Early Intervening

Services

  • C.F.R. – Code of Federal Regulations
  • DHS – Department of Health Services
  • EBD – Emotional Behavior Disorder
  • EC – Early Childhood
  • ESY – Extended School Year
  • FAPE – Free Appropriate Public Education
  • FIN – Finance Code
  • FFY – Federal Fiscal Year
  • GenEd – General Education
  • HH – Hold Harmless
  • IDEAS – Integrated Department of Education

Aids System

  • IEP – Individualized Education Program
  • IFSP – Individualized Family Service Plan
  • IOwA – Identified Official with Authority
  • LEA – Local Educational Agency
  • MA – Medical Assistance
  • MARSS – Minnesota Automated Reporting

Standards System

  • MDE – Minnesota Department of Education
  • MFR – Minnesota Funding Reports
  • MOE – Maintenance of Effort
  • PTC – Personnel Type Code
  • SEA – State Education Agency
  • SEDRA – Special Education Data Reporting

Application

  • SERVS – State Educational Record View and

Submission

  • SFIN – SERVS Financial
  • SFY – State Fiscal Year
  • SpEd – Special Education
  • UFARS – Uniform Financial Accounting

Reporting Standards

2 Leading for educational excellence and equity, every day for every one. | education.mn.gov

2

slide-2
SLIDE 2

Agenda

  • Reconciliation Report
  • Federal Reconciliation
  • State Reconciliation
  • Consequence of Unreconciled SEDRA Lines
  • Nonfederal Costs
  • Troubleshooting
  • References

5/18/20 3 Leading for educational excellence and equity, every day for every one. | education.mn.gov

3

SEDRA UFARS Reconciliation

  • The reconciliation process compares your special education SEDRA data to your

special education UFARS data.

  • The reconciliation process ensures only eligible expenditures are included in the aid

calculation, tuition billing rates, and federal reimbursement requests.

  • The Special Education Funding and Data Team is responsible for calculating special

education aid, which includes reviewing expenditures, to ensure that only eligible expenditures are included in the aid calculation.

  • For more information, please see Special Education Funding Reference Guide Section

7: Reconciliation. Note: This section was last updated in 2016 and there have been some changes since then. Verification can be done by viewing the comparison report and the current year code sheets.

5/18/20 4 Leading for educational excellence and equity, every day for every one. | education.mn.gov

4

slide-3
SLIDE 3

Special Education/ UFARS Comparison Report

5/18/20 5 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

5

Special Education/UFARS Comparison Report (2)

5/18/20 6 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

6

slide-4
SLIDE 4

Special Education/UFARS Comparison Report (3)

  • Available on the MDE Website here: MDE Website>Data Center>Data Reports and

Analytics>School Finance Reports>Minnesota Funding Reports üSelect your district from the drop-down list üView Reports = All Reports üCategory = Special Education üYear = xx-xx (e.g., 19-20) üReport = Special Education/UFARS Comparison

5/18/20 7 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

7

Special Education/UFARS Comparison Report (4)

5/18/20 8 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

8

slide-5
SLIDE 5

Special Education/UFARS Comparison Report (5)

  • The report is not generated until UFARS data submissions to MDE begin; typically at the end
  • f July
  • Once UFARS data submission begin, the report is generated daily
  • The SEDRA data on the report is current as of the previous day
  • The UFARS data on the report is as current as the LEA’s last UFARS data submission to MDE
  • A common problem is when the special education/UFARS comparison report is opened and

the “Run Date” shows the correct date but when the file is opened, the date in the upper left-hand corner does not match. Your computer’s web browser causes this by saving the last file in its cookies and/or cache. If this happens, go to your Internet options and delete your cookies and cache. This can happen to any one of the reports posted on the Minnesota Funding Reports (MFR) webpage.

5/18/20 9 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

9

SEDRA/UFARS Reconciliation - Federal Funds

Federal expenditures are entered on SEDRA so that: üExpenditures are put through the validation process of entering information on SEDRA üSEDRA data that is not in error can be pulled into SERVs Financial and becomes your federal budget information, making it available to your LEA to draw Every attempt should be made to reconcile your federal SEDRA lines and UFARS. Some lines will not reconcile because of staff development costs entered under Service Code R Your bottom line MUST tie out – SEDRA totals must equal UFARS totals

5/18/20 10 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

10

slide-6
SLIDE 6

Federal Funds Special Education/UFARS Comparison Report

5/18/20 11 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

11

SERVS UFARS Reconciliation

  • If the amount of expenditures in SERVS is greater than UFARS, MDE staff will

review financial data to determine if there was an overpayment.

  • If it is determined that an overpayment exists, the LEA will be required to

repay funds drawn in SERVS in excess of the UFARS reported amount.

  • MDE will accept UFARS as the audited and final expense.

5/18/20 12 Leading for educational excellence and equity, every day for every one. | education.mn.gov

12

slide-7
SLIDE 7

SEDRA/UFARS Reconciliation – State Funds

  • State SEDRA lines should all tie out line by line and bottom line
  • State automated reconciliation puts costs into categories to compare SEDRA

to UFARS data

  • Your data must be reconciled by November 30th (the close of the SEDRA

system). Verification of the SEDRA/UFARS Comparison Report will accomplish this.

  • The automated reconciliation process is run after the appeal period in January

following the close of the year

  • Manual line reconciliations are also looked at

5/18/20 13 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

13

Automated Reconciliation Process – State Funds

  • The automated reconciliation process divides SEDRA data and UFARS data into

4 categories: ØSalaries ØContracted Services ØSupplies ØUnreimbursable/Non-Federal

5/18/20 14 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

14

slide-8
SLIDE 8

Automated Reconciliation Process – State Funds (2)

5/18/20 15 Leading for educational excellence and equity, every day for every one. | education.state.mn.us UFARS Description Cost Type Licensed Classroom Teacher Salary Non-Licensed Classroom Staff Salary Licensed Instructional Support Staff Salary Substitute Teachers Salary Substitute Para/PCA/1-to-1 Para Salary Contracted Personnel/Services SEDRA Staff Travel Contracted Staff Travel Nonfederal Repair/Maintenance Service Supplies Individual Instructional Supply/Material Office Supply/Materials Supplies Office Supply/Materials Nonfederal Rent/Lease Office/Meeting/Transp/Equip Communication Services Nonfederal Communication Services Nonfederal Fringe Benefits/Fixed Charges Nonfederal Salary Purchased from Another District Field Trip Admissions Salary Field Trip Admissions Nonfederal Equipment for Student/direct instruction Dues/Membership Supplies Dues/Membership Nonfederal Equipment for Office Supervision/Mangnmt Contracted Personnel Non-Instruct SEDRA Nonfederal Contracted Personnel Non-Instruct SEDRA Nonfederal Administration/Supervision Salary Contracted Student Placements Contracted Dissemination Nonfederal Non-Licensed Instructional Support Staff Salary Food for IEP Students Nonfederal

15

Special Education/ UFARS Comparison Report

5/18/20 16 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

16

slide-9
SLIDE 9

Automated Reconciliation Process – State Funds (3)

5/18/20 17 Leading for educational excellence and equity, every day for every one. | education.state.mn.us Description SEDRA UFARS Difference Cost Type Licensed Classroom Teacher 8,471,375.66 $ 8,471,375.66 $

  • $

Salary Non-Licensed Classroom Staff 3,641,789.89 $ 3,641,789.89 $

  • $

Salary Licensed Instructional Support Staff 2,887,105.87 $ 2,887,105.87 $

  • $

Salary Substitute Teachers 3,192.86 $ 3,192.86 $

  • $

Salary Substitute Para/PCA/1-to-1 Para 106,430.78 $ 106,430.78 $

  • $

Salary Contracted Personnel/Services SEDRA Staff Travel 39,894.50 $ 39,894.50 $

  • $

Contracted Staff Travel 11,855.92 $ 11,855.92 $

  • $

Nonfederal Repair/Maintenance Service 1,039.78 $ 1,039.78 $

  • $

Supplies Individual Instructional Supply/Material Office Supply/Materials 76,111.99 $ 76,111.99 $

  • $

Supplies Office Supply/Materials 2,676.75 $ 886.76 $ 1,789.99 $ Nonfederal Rent/Lease Office/Meeting/Transp/Equip Communication Services 17,090.11 $ 17,090.11 $

  • $

Nonfederal Communication Services 30.30 $ 30.30 $

  • $

Nonfederal Fringe Benefits/Fixed Charges 5,665,609.90 $ 5,665,609.90 $

  • $

Nonfederal Salary Purchased from Another District Field Trip Admissions 194,425.89 $ 194,425.89 $

  • $

Salary Field Trip Admissions 3,262.99 $ 3,262.99 $

  • $

Nonfederal Equipment for Student/direct instruction Dues/Membership 14,269.17 $ 14,269.17 $

  • $

Supplies Dues/Membership 129.28 $ 129.28 $

  • $

Nonfederal Equipment for Office Supervision/Mangnmt Contracted Personnel Non-Instruct SEDRA 679.96 $ 2,469.95 $ (1,789.99) $ Nonfederal Contracted Personnel Non-Instruct SEDRA 14,196.89 $ 14,196.89 $

  • $

Nonfederal 21,151,168.49 $ 21,151,168.49 $ 0.00 $

17

Automated Reconciliation Process – State Funds (4)

5/18/20 18 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

Cost Type Total Recon Table Difference Salary 15,304,320.95 $ 15,304,320.95 $

  • $

Contracted 39,894.50 $ 39,894.50 $

  • $

Supplies 91,420.94 $ 91,420.94 $

  • $

Nonfederal 5,715,532.10 $ 5,715,532.10 $

  • $

DAT_YER FNA_NUM PRG_NUM SAL_EXP_EDRS SAL_EXP_UFARS CNS_PLT_EXP_EDRS CNS_PLT_EXP_UFARS SPL_EQP_EXP_EDRS SPL_EQP_EXP_UFARS EXP_EDRS EXP_UFARS 18-19 740 420 14,669,417.25 $ 14,669,417.25 $ 39,894.50 $ 39,894.50 $ 78,765.23 $ 78,765.23 $ 5,450,761.96 $ 5,450,761.96 $ 18-19 740 422 634,903.70 $ 634,903.70 $

  • $
  • $

12,655.71 $ 12,655.71 $ 264,770.14 $ 264,770.14 $ 15,304,320.95 $ 15,304,320.95 $ 39,894.50 $ 39,894.50 $ 91,420.94 $ 91,420.94 $ 5,715,532.10 $ 5,715,532.10 $

18

slide-10
SLIDE 10

Consequence of Unreconciled Lines

  • If the difference between UFARS and SEDRA is zero for all of the funding

categories, the amount listed will be used.

  • If the difference between UFARS and SEDRA is not zero and SEDRA is less than

UFARS for all of the funding categories, the aid calculation will use the lesser SEDRA amount.

  • If the difference between UFARS and SEDRA is not zero and the SEDRA

amount is greater than UFARS for all of the funding categories, the aid calculation will use the lesser UFARS amount. This is accomplished with negative adjustment lines in SEDRA.

5/18/20 19 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

19

Consequence of Unreconciled Lines - Unreimbursable Nonfederal

Unreimbursable Nonfederal – Funding Source Code small “a”

  • General rule: If the expenditure would have been eligible for federal funds but those

funds are not available, or the district chooses not to use them for these expenditures, they can be coded to FSC small “a.”

  • Those expenditures that were not eligible under the old formula and not excluded as

specified in Minnesota Statutes, section 125A.76, subdivision 1(f).

  • These expenditures are included in Option 2 of the special education funding formula,

and in the excess cost aid.

  • Only personnel type codes for directors of special education, assistant directors of

special education/supervisors, some contracted services, and support to these personnel (secretaries and teacher clerical support aide) are allowed.

Leading for educational excellence and equity, every day for every one. | education.mn.gov 20 2020

20

slide-11
SLIDE 11

Consequence of Unreconciled Lines - Unreimbursable Nonfederal (2)

  • Service Code small “b”
  • Use UFARS Object Code 305
  • Contracted services for directors, assistant directors, supervisors, consultants
  • r administrative support staff
  • Personnel Type Codes 9, 10, 16, 22 and 45
  • Can only be used with Unreimbursable/Nonfederal Funding Source Codes
  • Small “a,” “b,” “m” and “r”

Leading for educational excellence and equity, every day for every one. | education.mn.gov 21 2020

21

Consequence of Unreconciled Lines - Unreimbursable Nonfederal (3)

22 Leading for educational excellence and equity, every day for every one. | education.mn.gov 2020

22

slide-12
SLIDE 12

Consequence of Unreconciled Lines - Unreimbursable Nonfederal (4)

5/18/20 23 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

23

Troubleshooting

  • Lines in error will not be included in funding, and are not included in the comparison

reports.

  • In SEDRA if a line has an error removed and then is revised, the error will return, e.g.,

an LEA updates expenditures with final audited amounts at year end. Ensure all SEDRA lines are error free on November 30th prior to the year end close.

  • Differences on the comparison report are usually caused by discrepancies in

reporting expenditures by service and personnel type codes compared to how they were reported in UFARS by object code. Please reference the comparison report parameters on the right-hand side of the report or the code sheets located on the MDE homepage (https://education.mn.gov/) > Districts, Schools and Educators > Business Finance > School Finance > Special Education > State Funding.

5/18/20 24 Leading for educational excellence and equity, every day for every one. | education.mn.gov

24

slide-13
SLIDE 13

Line Reconciliation - Licensed Classroom Staff

  • Funding Source Code: A,C,E,N,a,b,R,r
  • Service Codes: A, 4
  • UFARS Object Codes 140, 152, 185
  • Personnel Type Codes (PTC) 01, 03, 07, 15, 57, 62, 63, and 99

5/18/20 25 Leading for educational excellence and equity, every day for every one. | education.mn.gov

25

References - UFARS Manual

Start at the MDE homepage (https://education.mn.gov) Path: MDE Homepage > Districts, Schools and Educators > Business and Finance > School Finance > Financial Management > UFARS Direct link to UFARS page (https://education.mn.gov/MDE/dse/schfin/fin/UFARS/)

5/18/20 26 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

26

slide-14
SLIDE 14

References – SEDRA Code Sheets

  • The special education code sheets outline how to code your SEDRA

expenditures along with the corresponding UFARS codes. This information is also available in the Special Education Funding Guide in the following sections:

  • Section 10 – Funding Source Codes
  • Section 11 – Service Codes
  • Section 12 – Personnel Type Codes
  • The code sheets are posted to the MDE homepage

(https://education.mn.gov/MDE/) > Districts, Schools and Educators > Business and Finance > School Finance > Special Education > State Funding.

5/18/20 27 Leading for educational excellence and equity, every day for every one. | education.state.mn.us

27

References - Special Education Funding Guide

  • The Special Education Funding and Data Reference Guide will serve as an

important resource for identifying fiscal and compliance criteria for most

  • f the special education funds disbursed to LEAs through MDE. This

information should assist you in your analysis of financial activity; enhance your ability to maximize financial resources; and accurately report special education financial and student data.

  • The Special Education Funding Guide is posted to the MDE homepage

(https://education.mn.gov/MDE/) > Districts, Schools and Educators > Business and Finance > School Finance > Special Education > Special Education Funding Guide.

28 Leading for educational excellence and equity, every day for every one. | education.mn.gov 5/18/20

28

slide-15
SLIDE 15

Thank you!

Special Education Funding and Data Team

mde.spedfunding@state.mn.us

5/18/20 29

29