IDEA Part B and COVID19ARPA American Rescue Plan

IDEA Part B and COVID-19/ARPA American Rescue Plan Act Lisa Pofelski-Rosa Principal Financial Specialist Special Education Funding & Accountability Coordinator Idaho State Dept. of Education Supporting Schools and Students to Achieve SHERRI YBARRA, ED. S. , SUPERINTENDENT OF PUBLIC INSTRUCTION 1

Agenda • IDEA PART B American Rescue Plan Funds overview • ARPA IDEA Part B – Accounting Tracking & Setup • ARPA – How should I budget? • ARPA - Timelines & Allocations • ARPA - LEA Maintenance of Effort Quick Overview • Maintenance of Effort Exceptions • Year End close out – 3 Funding streams to balance IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 2

IDEA PART B American Rescue Plan Fund overview IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 3

IDEA American Rescue Plan Funds • IDEA funds are appropriated by Congress and are intended to support early intervention and special education services for infants, toddlers, children and youth with disabilities and their families. • On March 11, 2021, the American Rescue Plan Act of 2021 (Public Law 1172) was signed into law. Of the $130 billion that was allocated to the Department, the following amounts were earmarked for IDEA grant awards as supplemental FFY 2021 funds: IDEA Part B, 611 School Aged $2. 5 billion IDEA Part B, 619 Preschool $200 million IDEA Part C, Infants & Toddlers $250 million IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 4

IDEA American Rescue Plan Funds (2) Idaho has received preliminary ARPA allocations from the U. S. Department of Education, but has not received our official awards. • School Aged : $13, 233, 706 • Pre School: $1, 156, 111 Funds will flow through the GRA IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 5

IDEA American Rescue Plan Funds (3) These ARPA IDEA funds are provided to state educational agencies and lead agencies to help recover from the impact of the coronavirus pandemic and to safely reopen schools and sustain safe operations. Key things to remember: 1 -The ARPA funds are a one-time allocation; additional IDEA funds are not guaranteed for subsequent years. 2 -Maintenance of effort rules remain in effect, so these additional ARPA IDEA PART B funds must supplement, not supplant, local and state funding. The US Federal government needs to ensure that state and local governments support the education of students with disabilities in that State by maintaining or increasing the level of expenditures from year to year. IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 6

IDEA American Rescue Plan Funds (4) One time funding means temporary. (Avoid long-term staffing, think temporary assignments) What can I spend it on? Possible considerations include: • Professional Development • Additional technology • Other supplemental program enhancements including ways to address learning loss More information will be available soon. IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 7

ARPA IDEA Part B – Accounting Tracking & Setup Supporting Schools and Students to Achieve SHERRI YBARRA, ED. S. , SUPERINTENDENT OF PUBLIC INSTRUCTION IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 8

ARPA IDEA Part B – Accounting Tracking & Setup (1) • ARPA IDEA PART B and Regular IDEA PART B expenditures are required to be tracked separately! • New Fund 259 is designated to track ARPA IDEA PART B for both the School Aged, and Preschool allocations and expenditures. • Another solution: Add a detail number to the fund number. For example: • ARPA IDEA PART B 611: 259. 01 School Aged • ARPA IDEA PART B 619: 259. 02 Preschool IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 9

ARPA IDEA Part B – Accounting Tracking & Setup (2) Revenue code for ARPA IDEA PART B= 445900 Expenditure codes will follow Regular IDEA Part B 521 School Aged 522 Preschool 616 Support services (non instructional) IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 10

ARPA IDEA PART B– How should I budget? IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 11

ARPA – How should I budget? New Regular Yearly IDEA PART B: State allocations are not yet available. Budget funds 257 and 258 with a similar or slight increase from the FY 20 -21 LEA Allocations. For ARPA IDEA Part B Funds(not yet appropriated): • School Aged : $13, 233, 706 (21% of FY’ 20 -21 Statewide Regular year funding) • Preschool: $1, 156, 111 (51% of FY’ 20 -21 Statewide Regular year funding) Add fund 259 to your budgets with an estimated allocation, assuming the funds are appropriated for FY 21 -22. IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 12

ARPA - Timelines & Allocations IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 13

ARPA - Timelines & Allocations • Period of performance is unknown. • State appropriation period is unknown, and not approved by the Legislature yet. • State Regular Year Allocations are unknown. • ARPA IDEA PART B preliminary LEA calculations are coming soon. • Tracking of funds must be separate, including separating School aged from Preschool. IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 14

ARPA – LEA Maintenance of Effort Quick Overview IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 15

LEA Maintenance of Effort Overview 34 CFR § 300. 203 LEAs Maintenance of Effort • IDEA Part B Funds must not be used to reduce the state and local level of expenditures for the education of children with disabilities. • The amount of local, or State and Local Funds expended for the education of children with disabilities, is the amount of funds that establishes the level of expenditures to be maintained from yearto-year and establishes the MOE level. (Fund 100 -521, 522, 616 and Medicaid match expense)

Standards for Determining Maintenance of Effort There are no changes to Maintenance of Effort with ARPA IDEA Part B. All existing standards apply. For a full review of Maintenance of Effort, please see the power point presentation or the PDF at: https: //idahotc. com/Resources/View/ID/821 IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 17

Year End close out – 3 Funding streams to balance IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 18

Year End close out – 3 Funding streams to balance, cont. Quarter 4 means analysis for Special Education funding. Balancing the three sources of Special Education funds is necessary, and required. • First meet Maintenance of Effort(apply any qualifying exceptions). Analyze MOE accounts 100 -521, 100 -522, 100 -616, etc. Encumber expense through June. • Second, Balance Medicaid. Make sure your Medicaid fund is spent out, but not overspent. Encumber expense through June, apply expected reimbursements(accrued if applicable). Sweep/journal entry or adjust final expenditures between MOE and IDEA funds. • Third, finalize IDEA federal funds. If you have met MOE, and spent Medicaid, and spent out IDEA Part B federal funds, sweep your final expenses to MOE. ***Note: You should not carry a negative fund balance in IDEA funds, or Medicaid. A more in depth close out training will be available in May.

Year End close out – All Funding streams to balance Now is the time to Prioritize, Analyze and Review your funding streams (not just IDEA Part B). • Check for expiration date of each funding stream • Review how you can spend each funding stream-what is it for? Is it very specific (such as for PPE)? • Do I have overlapping funds that can be spent on the same items? Watch out for Supplemental vs. Supplanting restrictions. • Is my budget and appropriation in place, does it need approval or adjustment? • Do I have a matching effort requirement (like MOE)? If so, what is my threshold?

Special Education Funding Contact Information Dr. Charlie Silva Special Education Director csilva@sde. idaho. gov Phone: (208) 332 -6806 Lisa Pofelski-Rosa Funding and Accountability Coordinator Lpofelskirosa@sde. idaho. gov Phone: (208)332 -6916 Grace Dehner Contracts & Fiscal Specialist gdehner@sde. idaho. gov Phone: (208) 332 -6910 Website: http: //www. sde. idaho. gov/sped/ IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 21

Questions? ? ? IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 22

Questions Lisa Pofelski-Rosa| Principal Financial Specialist Special Education Funding and Accountability Coordinator Idaho State Department of Education 650 W State Street, Boise, ID 83702 208 332 6916 Lpofelskirosa@sde. idaho. gov www. sde. idaho. gov Supporting Schools and Students to Achieve SHERRI YBARRA, ED. S. , SUPERINTENDENT OF PUBLIC INSTRUCTION IDEA Part B and. COVID-19/ARPA American Rescue Plan Act| 23