ANNUAL MISSISSIPPI ASSOCIATION OF SCHOOL BUSINESS OFFICIALS CONFERENCE

ANNUAL MISSISSIPPI ASSOCIATION OF SCHOOL BUSINESS OFFICIALS CONFERENCE FEBRUARY 9 -12, 2015

OFFICE OF SPECIAL EDUCATION

Office of Fiscal Management

AGENDA • • • Office of Special Education Responsibilities of Fiscal Management Webinars Monitoring Grant Applications Extended School Year (ESY) Maintenance of Effort Future Developments Timelines 10/2/2020 4

Office of Special Education • State Director » Gretchen Cagle • Three Bureau Directors – Data and Fiscal Management » Vacant – Monitoring and Technical Assistance » Tanya Bradley – Special Projects » Dr. Armerita Tell 10/2/2020 5

Office of Special Education • Data and Fiscal Management – Division of Support Service » Yvonne Ellis, Division Director – Division of Financial Management » Debra Hines, Division Director – Division of Data Services » Louis King, Program Coordinator – Office of Fiscal Management » Dr. Audrey Shaifer, Office Director 10/2/2020 6

Office of Special Education • Office of Fiscal Management – Division of Program Management » Mary Bobbitt, Division Director » Janika Cheers-Davis – Program Coordinator » Roscoe Jones – Program Coordinator » Melvinann Carter – Projects Officer II – Division of Educable Child » Vacant, Division Director 10/2/2020 7

Responsibilities • • • Allocation of IDEA and Preschool Funds IDEA Project Application and Amendments Extended School Year Program Positive Behavior Specialist Funding/Applications Education Interpreters Funding/Applications Section 504 and University-Based Teacher Units Discretionary Grants Fiscal Monitoring Maintenance of Effort Expenditure Reports 10/2/2020 8

Webinars • Conducted on the first Tuesday of every month • Conducted from 10: 00 a. m. to 11: 00 a. m. • Covers Fiscal and Data topics – Maintenance of Effort – Project Applications – Least Restrictive Environment – MAEP Edits – Fiscal Audits – Extended School Year – Child Count 10/2/2020 9

Monitoring • Cyclical Monitoring • Implemented a four-year cyclical process • Districts are randomly selected and assigned to a cycle year based on enrollment group (LEA’s size by total enrollment) • Began with the 2014 -2015 school year • Visits began in November and will end in April 10/2/2020 10

Monitoring • Cyclical Monitoring Schedule – Year 1 (2014 -2015) • 35 districts • 15 districts have already been monitored – Year 2 (2015 -2016) • 36 – Year 3 (2016 -2017) • 38 – Year 4 (2017 -2018) • 37 10/2/2020 11

Monitoring • Fiscal Review • Fiscal Policy and Procedures • Fixed Asset Listing • History Transaction Listing • Employee Payroll Listing • Semiannual Certification Forms • Personnel Activity Reports (Pars)/timesheets 10/2/2020 12

Monitoring • TOP AUDIT FINDINGS • Timesheets/Semi-Annual Certification – Not available or not signed • Equipment – Not properly hand receipted – Not listed on the fixed asset listing – Not tagged and/or funding source not indicated • Contracts – – 10/2/2020 Does not contain required provisions Beginning and ending dates not listed Not signed by proper officials Scope of work not listed 13

Monitoring • Fiscal Toolkit ―Overview of required fiscal procedures ―Provides guidance for IDEA funding requirements and compliance ―Provides tools and resources to aid in appropriate use of IDEA funds ―Consists of two (2) sections ―Section One ― Covers guidance and compliance ―Section Two ― Covers references, forms, and useful links 10/2/2020 14

Monitoring • Non-Cyclical Audits • A financial review will be conducted of each Local Educational Agency (LEA) • Financial Risk Assessment reviews four areas • Each area has a total point value assigned • Maximum number of points is 100 10/2/2020 15

Monitoring • Non-Cyclical Audits • Four areas are: – General Assessment (25 points) – Monitoring/Audit Assessment (10 points) – Fiscal Assessment (35 points) – Financial Stability Assessment (30 points) 10/2/2020 16

Monitoring • Non-Cyclical Audits – Scores are determined by the number of points received – Districts are assigned a risk level based on the scores – Three levels of risk o High risk – 60 points or more o Medium risk – 30 points to 59 points o Low risk – 29 points and below 10/2/2020 17

Monitoring • Low Risk • Review of History Transaction Listing • Medium Risk • • Payroll listing of personnel Review of History Transaction Listing Time & Effort Report Semiannual Certification Forms • High Risk • On-site visit 10/2/2020 18

Grant Application • FY 15 (Grant 2014) IDEA Project Application – Executive Summary • Replaced Self-Assessment • Posted to District’s webpage – Code List • Identifies the item on the Budget Request Page with corresponding function codes and object codes – Budget Request Page • Added Object Codes for all Salaries – Budget Narrative • Budget strings • State Performance Plan/Annual Performance Report (SPP/APR) Results indicators will be addressed in the narrative – Equipment Budget Request Page • Added object codes • Equipment tagging 10/2/2020 19

Grant Application (FY 15) • Expenditure Reports are due September 30, 2015 • MAEP amendments are due March 13, 2015 • Run your TU Edit report from the Snapshot to check for any teachers that may be part of your application, amendments should be submitted to match what was entered into MSIS 10/2/2020 20

Grant Application (FY 14) • Funds must be obligated by September 30, 2015 • Funds must be requested by the December draw date set by Accounting • Districts will receive notification of balances beginning in June 10/2/2020 21

EXTENDED SCHOOL YEAR (ESY) • Reimbursement for School Year 2013 -2014 – Requests for reimbursement received by September 30, 2014 • Received 50% of the request in December 2014 • A 10. 62% cut was applied – Remaining amounts will be paid in March and May – Amendments for ESY shortfall will be due June 30, 2015 10/2/2020 22

Maintenance of Effort (MOE) • For Grant 2015 (FY 16) • Comparing FY 13 (SY 2012 -2013) to FY 14 (SY 2013 -2014) • To meet MOE, the LEA is required by IDEA to expend as much or more State and/or local funds in FY 14 as they did in FY 13. 10/2/2020 23

Maintenance of Effort (MOE) • LEAs may reduce the level of expenditures if the reduction is attributable to any one of the following five (5) reasons: • The amount is lower due to the voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel, who were replaced by qualified, lower-salaried staff. 10/2/2020 24

Maintenance of Effort (MOE) • There was a decrease in enrollment of children with disabilities for FY 13 (SY 2012 -2013), which resulted in a reduction of teacher units needed to serve students with disabilities. • An exceptionally costly special education program provided to a particular child with a disability because the child (1) has left the jurisdiction of the LEA; (2) has reached the age at which the obligation to provide a FAPE has terminated; or (3) the program is no longer needed. 10/2/2020 25

Maintenance of Effort (MOE) • Costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, were terminated during FY 13 (SY 2012 -2013). • The assumption of cost by the high cost fund operated by the SEA under§ 300. 704(c). 10/2/2020 26

Maintenance of Effort (MOE) • Consequences of MOE not met • Project Application will not be reviewed until MOE is met. • If MOE cannot be met, – Allocation will be reduced by amount of MOE not met. 10/2/2020 27

FUTURE DEVELOPMENTS • Upcoming Conference • ESEA and IDEA Collaborative Fiscal Conference – February 17 -18, 2015 – Vicksburg Convention Center, Vicksburg, MS • Data and Fiscal Webinar – March 3, 2015 – Maintenance of Effort 10/2/2020 28

FUTURE DEVELOPMENTS • ON-LINE APPLICATION • Project Application • Positive Behavior Specialist • Educable Child Program • Extended School Year Services • Educational Interpreter • Discretionary Grants 10/2/2020 29

TIMELINES • February 2015 – 3 rd Pay Period Educable Child Reimbursement • February 3 – Positive Behavior Specialist (PBS) Reimbursement • February 12 – Educational Interpreter (EI) Reimbursement • February 12 10/2/2020 30

TIMELINES • March 2015 – Extended School Year Applications posted • March TBA – 4 th Period Educable Child Student Applications • March 6 – Final Draw for PBS and EI • March 31 • April 2015 – 4 th Period Educable Child Reimbursement • April 2 – Determination of ESY ends • April 15 10/2/2020 31

TIMELINES • April 2015 – Justification for Maintenance of Effort • April TBA – Child Find Report • April 30 – Extended School Year Applications • April 30 10/2/2020 32

TIMELINES • June 2015 – Educable Child 5 th Pay Period Reimbursement • June 3 – Educable Child School Approval Application • June 30 – IDEA Part B and Preschool Application • June 30 10/2/2020 33

Audrey Shaifer, Ph. D. Office Director, Fiscal Management ashaifer@mde. k 12. ms. us Mary Bobbitt Division Director, Program Management mbobbitt@mde. k 12. ms. us Roscoe Jones Program Coordinator rjones@mde. k 12. ms. us Janika Cheers-Davis Program Coordinator jcheers@mde. k 12. ms. us Office of Special Education 601 -359 -3498 http: //www. mde. k 12. ms. us/special-education