Elena Lincoln, KSDE
Wayne Ball, MPRRC
Effective, integrated monitoring strategies, including fiscal
management
Multiple data sources and methods to monitor every LEA
KIAS Fiscal Accountability notebook provides a
comprehensive look at the procedures and mechanisms by
which KSDE accounts for IDEA federal funds requirements
www.ksde.org/ses/funding
MPRRC Role & National Topics
Requirements & Resources
Fiscal Concept Monitoring Resources
Excess Costs [34 CFR 300.16 & 300.202] LEA Application
Fiscal File Review
Supplement not Supplant
[34 CFR 300.162(c), 300.202(a)(3)] SES Funding page
MOE video & guidance
Maintenance of Effort [34 CFR
300.203] documents
• Exceptions to MOE [34 CFR 300.204 ]
• MOE 50% Reduction [34 CFR 300.205]
Fiscal Concept Monitoring Resources
OMB Circular A-87
Necessary, Reasonable, & Allowable Uses chart
Allocable [OMB Circular A-87, EDGAR EDGAR
34 CFR 80.22]
LEA Application
Time & Effort [OMB Circular A-87] expenditure reporting
KSDE Time & Effort
Equipment/Inventory
Guidance & forms
Control [EDGAR 34 CFR 80.32]
KSDE Equipment Request
form
Fiscal Concept Monitoring Resources
Coordinated Early Intervening Services
• May use funds to develop and implement CEIS
• Significant Disproportionality = Required to LEA
reserve the maximum amount of funds to Application
provide CEIS
• Appropriate Use & Annual Reporting Fiscal File
Review
Private School Proportionate Share
• Spent on equitable services KIAS Fiscal
Accountability
• Must not benefit private school Notebook
• Appropriate use of public & private school
personnel FAQs &
Guidance
• Control & administration of funds materials,
equipment, and property
Schoolwide Programs
• Permitted use of IDEA funds for approved
schoolwide programs under ESEA
• Ensure children with disabilities receive services
in accordance with a properly developed
individualized education program (IEP) and all
the rights and services afforded under IDEA
Fiscal Concept Monitoring Resources
Timely Obligation and LEA Application
Liquidation [EDGAR 34 CFR 76.703, 76.707-
76.710 & 34 CFR 80.23] Award Letters
Financial Management Form 240
Systems [EDGAR 34 CFR 80.20 & EDGAR 34 CFR
76.702]
Monthly Draw Reports
Annual A-133 Audit [EDGAR 34 CFR
80.26 & OMB Circular A-133] A-133 and Limited Scope
Cash Management [31 CFR Part 205] Audit Reports
LEA Application and Fiscal File Review
Assurances [34 CFR 300.200 & EDGAR 34
CFR 76.400 - 76.401 & GEPA 34 CFR 300.221]
KIAS-embedded PPP
LEA Policies, Practices, and reviews
Procedures [34 CFR 300.201 & K.A.R. 91-40-
52(a)]
Federal Funds
• Immediate needs
• Monthly Draw Requests
Types of Email Monitoring Notices
• Reported cash on hand
• Requested 25% or more of total allocation
E-mail reminder notices are not notices of a Violations
• Violations would be found in audits
Audit Types
• A-133 for districts that receive $500,000 or more in Federal funds
• Limited Scope Audit for everyone else
Audit Path
• CPA firm audits district
• CPA firm sends the audit to Fiscal Auditing
• Fiscal Auditing routs a summary to each team
• Teams follow-up with district on respective fields
• Schools must send completed follow-up form back to SES within 10
business days (SES needs the completed form for auditing purposes)
Audit Timeline
• Timeframe between CPA completing audit and Fiscal Auditing sending
SES the report could be months.
• All audits must be closed within 6 months of the Audit Report Date
Timeline and Procedures for 2011-12
Same application format as 2010-11
New LEA Application slated for 2012-13
Award Letters
Timeline:
• Part I of the LEA app – Opens Sept 01 due Sept 30
• Part II (includes MOE and PsP) of the LEA app – Opens Jan 01 due
Jan 31
Projecting MOE Compliance
Active role in maintaining compliance
• Don’t want to spend too much
• Don’t want to spend too little
Threat of potential budget cuts (Federal, State, Local) may cause
additional MOE challenges
MOE based on expenditures not revenue
• Generating the same amount of local revenue every year does not
translate to expending the same amount each year
An increase or decrease in Federal allocations could negatively
affect MOE?
• Two imported figures in calculating MOE on the worksheet
• Total Special Education Expenditures
• Total Federal Funds drawn down (expended)
• Both from Code 30 or 78 on published budgets
• Code 30 - Single or Interlocal
• Code 78 - Coop
If Federal Funds increase then decrease (ARRA)
Year X1 Year X2 Year X3
Total Exp. 1000 1000 1000
Federal Exp. 300 400 300
State and Local 700 600 700
Exp.
If Federal Funds decrease then increase
Year X1 Year X2 Year X3
Total Exp. 1000 1000 1000
Federal Exp. 400 300 400
State and Local 600 700 600
Exp.
Fluctuations in State Aid will affect Local effort
Not an issue unless total state and local effort is not met
MOE Monitoring Timeline
• Part I of the LEA app – Opens Sept 01 due Sept 30
• Part II (includes MOE and PsP) of the LEA app – Opens Jan 01 due
Jan 31
Benefits of completing MOE halfway through the year
• Proactive stance toward MOE
• Middle column actuals is the new level for current year
• Half a year’s expenditures to judge level of spending for the remaining
year
Voluntary Departure
• FY11 – Full amount without regard to replacement staff
• FY12 – Only the difference between departing staff’s
salary/benefits and replacement’s salary/benefits
• If staff was not replaced, can take the entire amount
Termination of Exceptionally Cost Obligation to a Student
Questions? Comments?