Special Education Reconciliation Beth Tomlinson| Special Education - PDF document

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 Education Education for Students with a Disability • FIN – Finance Code • MFR – Minnesota Funding Reports • ADM – Average Daily Membership • FFY – Federal Fiscal Year • MOE – Maintenance of Effort • ADMWE – Average Daily Membership Web • GenEd – General Education • PTC – Personnel Type Code Estimates • HH – Hold Harmless • SEA – State Education Agency • ADSIS – Alternative Delivery of Specialized Instructional Services • IDEAS – Integrated Department of Education • SEDRA – Special Education Data Reporting Aids System Application • CEIS – Coordinated Early Intervening Services • IEP – Individualized Education Program • SERVS – State Educational Record View and Submission • C.F.R. – Code of Federal Regulations • IFSP – Individualized Family Service Plan • SFIN – SERVS Financial • DHS – Department of Health Services • IOwA – Identified Official with Authority • SFY – State Fiscal Year • EBD – Emotional Behavior Disorder • LEA – Local Educational Agency • SpEd – Special Education • EC – Early Childhood • MA – Medical Assistance • UFARS – Uniform Financial Accounting • ESY – Extended School Year • MARSS – Minnesota Automated Reporting Reporting Standards Standards System Leading for educational excellence and equity, every day for every one. | education.mn.gov 2 2

Agenda • Reconciliation Report • Federal Reconciliation • State Reconciliation • Consequence of Unreconciled SEDRA Lines • Nonfederal Costs • Troubleshooting • References 5/18/20 Leading for educational excellence and equity, every day for every one. | education.mn.gov 3 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 Leading for educational excellence and equity, every day for every one. | education.mn.gov 4 4

Special Education/ UFARS Comparison Report 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 5 5 Special Education/UFARS Comparison Report (2) 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 6 6

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 ü Select your district from the drop-down list ü View Reports = All Reports ü Category = Special Education ü Year = xx-xx (e.g., 19-20) ü Report = Special Education/UFARS Comparison 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 7 7 Special Education/UFARS Comparison Report (4) 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 8 8

Special Education/UFARS Comparison Report (5) • The report is not generated until UFARS data submissions to MDE begin; typically at the end of 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 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 9 9 SEDRA/UFARS Reconciliation - Federal Funds Federal expenditures are entered on SEDRA so that: ü Expenditures are put through the validation process of entering information on SEDRA ü SEDRA 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 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 10 10

Federal Funds Special Education/UFARS Comparison Report 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 11 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 Leading for educational excellence and equity, every day for every one. | education.mn.gov 12 12

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 30 th (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 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 13 13 Automated Reconciliation Process – State Funds • The automated reconciliation process divides SEDRA data and UFARS data into 4 categories: Ø Salaries Ø Contracted Services Ø Supplies Ø Unreimbursable/Non-Federal 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 14 14

Automated Reconciliation Process – State Funds (2) 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 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 15 15 Special Education/ UFARS Comparison Report 5/18/20 Leading for educational excellence and equity, every day for every one. | education.state.mn.us 16 16