Special Education Finance�September 2021�
Brad James @ Brad.james@vermont.gov
Rilla Farnham @ orilla.Farnham@vermont.gov
Jeremy Parker @ Jeremy.parker@vermont.gov
Jennifer Perry @ Jennifer.perry@vermont.gov
**powerpoint not all inclusive, prepared by Jennfer Perry for Business Manager 101 9.20.21
Act 173 Special Education Plan formally known as the Special Education Service Plan�Special Education Expense Report (SEER)�Excess Spending�Funding Distributions
Act 173 Special Education Plan
The former Special Education Service Plan due mid October, each year is abbreviated and renamed; Act 173 Special Education Plan * it is currently confirming NIPA and soon will be in the queue to be loaded onto the AOE website.
The Act 173 Special Education Plan consists of two sections, sections B and D. Sections A and C, of the former special education service plan are no longer required with the July 1, 2022 implementation of Act 173.
Section B is completed for the supervisory union/district with the combined information for the supervisory union/district itself and its member districts and abbreviated from prior year(s) to include the following two parts:
Section D *unchanged* is completed for the supervisory union/district with the combined information for the supervisory union itself and its member districts and consists of:
Act 173 Special Education Plan Section B, Signature Page
S
Act 173 Special Education Plan Section B, Part 3
Act 173 Special Education Plan Section D, Part I
No changes;
Act 173 Special Education Plan Section D, Part 2
No changes;
Act 173 Special Education Plan Submission
The forms will be submitted through the AOE SharePoint site again this year, the signature page will be accepted with an electronic, scanned or you may mail/drop off the original
Special Education Expense Reimbursement/Report (SEER)
The Special Education Expenditure Report serves the following purposes:
the end of the reporting period for each reporting entity;
costs covered by grant sources from amount eligible for State formula
reimbursement; reports the amount of Mainstream Block Grant and EEE
Grant used and reports expenditures on Regional I-Team Consultant grants
so that grant payments can be made;
reimbursement for the reporting entity;
education students who are residentially placed at school district
expense (Worksheet C);
incurred in providing IEP services to State-Placed students so
that reimbursement can be calculated (Worksheet A and Supplement); and
qualify for extraordinary reimbursement so that reimbursement
can be calculated (Worksheet B and Supplement).
Special Education Expense Reimbursement/Report (SEER)
Cumulative Report due to AOE
Reporting Period Due Date
July 1, 2021- October 31, 2021 November 15, 2021
July 1, 2021 - February 28, 2022 March 15, 2022
July 1, 2021 - June 30, 2022 August 1, 2022
Special Education Expense Report (SEER)
The form contains several worksheets:
(7) Worksheet C
(8) SEER – SU/SD
(9) SEER –DISTRICT
(10 and 11) Information only; Independent Schools and Disability codes
Special Education Expense Report (SEER) (1) Info Sheet
Purpose of the info sheet
A – List the reporting entities
B – Identify the contact person
C – Person Responsible for Special Education Staff Documentation
D – Personnel to Receive Financial Information
Special Education Expense Report (SEER) (2 and 3) Worksheet A and Worksheet A_Feb�
Purpose of Worksheet A and Worksheet A_Feb, Billing of Special Education Cost for State- Placed Students
This form is a bill to the Vermont Agency of Education for the special education costs of the State-placed students incurred by the reporting entity. The Worksheet A needs to provide the following student information: the full name of each student, date of birth and seven digit ID#. Each line requires the specific beginning and ending dates that the service being claimed was provided to the student. The description of the service must be specific and have enough information so that the Agency can determine if it is a special education service and track the cost of special education services by category. The cost for each service must be calculated for the specific period being billed. If the Agency has questions as to whether or not a claimed cost is reimbursable, it will request back-up documentation for the claimed cost. At a minimum, claimed costs must be pursuant to a written agreement or contract between the district and the approved contractor.
Special Education Expense Report (SEER) (3) Worksheet A_Feb�
Special Education Expense Report (SEER) (4) Worksheet A Supplement�
The purpose of this Supplement to Worksheet A is to provide additional information to Program Staff at AOE. When completing a Worksheet A this form is also to be completed.
1. Student Name-the order of student names listed should match the order of student initials/names listed on the worksheet
2. Primary Disability Code (01-15)
3. Secondary Disability Code (01-15)
4. Tertiary Disability Code (01-15)
5. Other disabilities.
6. Name of public, independent or residential school student attend(ed)
Special Education Expense Report (SEER) (5) Worksheet B�
This form is used to claim extraordinary reimbursement. Extraordinary reimbursement only applies to students over three years of age whose special education costs exceed $60,000.00 for FY-2022.
The costs included on Worksheet B should be included in the special education expenditures at the top of Page 1 in the “Eligible” column for students in kindergarten through 12th grade or in the “Pre-School” column for Pre-School students. Only formula eligible costs can be included for a K-12 student which excludes any costs paid from federal funds or other grant funds (except Mainstream Block Grant). If the Agency has questions as to whether or not a claimed cost is reimbursable, it will request back-up documentation for the claimed cost. At a minimum, claimed costs must be pursuant to a written agreement or contract between the district and the approved contractor. For Pre-School students, only the costs not covered by federal funds, EEE grant funds or other grants can be listed for the student. This report is cumulative from July 1, 2022 through the end of the reporting period. Do not report students until their costs have exceeded the $60,000.00 amount.
�Special Education Expense Report (SEER) (6) Worksheet B Supplement�
The purpose of the Supplement to Worksheet B is to provide additional information to Program Staff here at AOE. When completing a Worksheet B this form is also to be completed.
Below is a breakdown of what information is needed.
1. Student Name-the order of student names listed should match the order of student initials/names listed on the worksheet
2. Primary Disability Code (01-15)
3. Secondary Disability Code (01-15)
4. Tertiary Disability Code (01-15)
5. Other disabilities.
6. Name of public, independent or residential school student attend(ed)
Special Education Expense Report (SEER) (7) Worksheet C�
Worksheet C is used to capture information on the cost of residential placements paid by the supervisory union/supervisory district for the fiscal year. This page is only required with the final reports due on August 1st. This page is required whether or not there are any students to report. If there are no students to report, complete the header of the form and note “none” on the form. This report only needs to be submitted by the supervisory union/supervisory district.
�Special Education Expense Report (SEER) (8) SEER – SU��
This section includes all expenditures incurred for the provision of special education direct instruction, related services, and special education administration costs in accordance with IDEA and State Board Rules.
Generally, these are the costs for educational services provided specifically for students with disabilities as required by their IEPs and the related costs of administering the special education services and the eligibility process. The cost of regular education services is not to be included even if they are for special education students. This report is to cover the cost of providing special education services, not the total education costs of students with disabilities if part of those costs is for regular education services.
Special Education Expense Report (SEER) (9) SEER – District�
This section includes salary and benefit expenditures incurred by a district for the provision of special education services provided by a paraprofessional.
Allowability of costs rules are the same as listed in the Instruction for SEER-SU listed above.
Excess Spending
Appendix A to Part 300—Excess Costs Calculation - Individuals with Disabilities Education Act
Excess cost test each spring
“excess costs” which are defined as those expenses that, in sum, are above and beyond what is spent on average on an elementary or secondary school student.
Special Education Funding Distributions
August, December and April
Special Education Finance Timeline **draft only, JLP, not inclusive
9/15/2021 Final FY21 SEER Spedfund Payment
10/15/2021 Act 173 Special Education Plan Due
10/19/2021 SEER Contact info sheet Due
11/1/2021 CEIS and CCEIS collection
11/15/2021 SEER report due
12/15/2021 December 15th, the Secretary shall publish an estimate of the census block grant, payable to each LEA for the ensuing fiscal year.
12/15/2021 The Secretary shall announce the estimated number of students three through five years of age in each LEA and the proposed grant allocation amounts by December 15th
12/15/2021 FY22 50% Block & EE Payment **current funding final year *question re: EE Payment
12/15/2021 FY22 35% SEER Q1 Payment final year
12/15/2021 FY22 3203 Extraord Payment
Special Education Finance Timeline **draft only, JLP, not inclusive
1/1/2022 MOE Compliance Test
3/15/2022 SEER report due
4/1/2022 Technical Manual for Use and Accounting of IDEA Part B Entitlement Grants draft open for public comment
4/1/2022 Technical Manual for Documenting Maintenance of Effort draft open for public comment
4/15/2022 FY22 IDEA B grant amendment window closes
4/15/2022 FY22 ARP IDEA B grant amendment window closes
4/15/2022 40% SEER Q2 Payment final year
4/15/2022 3203 Extraord Payment
5/1/2022 MOE Eligibility Test
6/1/2022 1311 LOCAL EDUCATION AGENCY PLAN (34 C.F.R § 300.200) **Submitted in GMS, with IDEA-B grant application
6/1/2022 FY23 IDEA Grant Application
Special Education Finance Timeline **draft only, JLP, not inclusive
7/1/2022 Technical Manual for Use and Accounting of IDEA Part B Entitlement Grants and Technical Manual for Documenting Maintenance of Effort published ** per rules this must be placed available for 30 days for public comment
8/1/2022 SEER report due
8/1/2022 Deploy LEA MOE calculator
8/15/2022 abbreviated (FY23) SEER report forms on AOE website **extraordinary and state placed
8/15/2022 (FY24) Act 173 Special Education Plan deployed due October 15
no longer applicable August 15 50% Block & EE Payment
no longer applicable August 15 15% Service Plan Payment
8/15/2022 August 15, December 15, and April 15 of each school year, each LEA shall receive one-third of the census grant under section 2961 for that fiscal year
8/15/2022 EEE grant payments will be made on August 15 and December 15 of each year and one-half of the annual amount will be forwarded on each date
9/15/2022 Final FY22 SEER Spedfund Payment
Special Education Finance Timeline **draft only, JLP, not inclusive
11/1/2022 CEIS and CCEIS collection
11/15/2022 1308.2 Extraordinary Special Education Expenditure Reimbursement Reports shall be submitted on or before November 15, January 15, April 15, and August 1.
11/15/2022 1308.4 State-placed Special Education Expenditure Reimbursement
11/15/2022 FY23 SEER Report due *exta ordinary only
12/15/2022 December 15th, the Secretary shall publish an estimate of the census block grant, payable to each LEA for the ensuing fiscal year.
12/15/2022 August 15, December 15, and April 15 of each school year, each LEA shall receive one-third of the census grant under section 2961 for that fiscal year
12/15/2022 extraordinary reimbursement On or before December 15, February 15, May 15, and September 15 of each school year, each LEA shall receive the amount of extraordinary reimbursement
12/15/2022 state-placed reimbursement On or before December 15, February 15, May 15, and September 15 of each school year, each LEA shall receive the amount of state-placed reimbursement
12/15/2022 The Secretary shall announce the estimated number of students three through five years of age in each LEA and the proposed grant allocation amounts by December 15th
12/15/2022 EEE grant payments will be made on August 15 and December 15 of each year and one-half of the annual amount will be forwarded on each date
Census Block Grant Calculation
LEA – Local Education Agency
SEER – Special Education Expense Report /Reimbursement
LTM – Long Term Membership
ADM – Average Daily Membership
NIPA - National Income and Product Accounts - Implicit Price Deflator for State and Local Government Consumption Expenditures and Gross investment
IDEA Maintenance of Effort�(MOE) Regulations
IDEA requires that LEAs budget and expend the same or greater amount of local and state funding for special education and related services as it expended in the previous fiscal year.
VT uses two methods to test, State & Local and State & Local Per Capita/pupil.
If an LEA feels to meet MOE, there are four allowable justifications for exceptions.
With the implementation of Act 173, LEAs will be provided an MOE calculator to perform their test and submit results to AOE. **additional details to come.
CEIS��• Voluntary reserve �• Not significantly disproportionate �• Children in K-12�• Children without disabilities/IEPs�• Must track and students who receive services
IDEA CEIS and CCEIS
Coordinated Early Intervening Services (Voluntary) and Comprehensive Coordinating Early Intervening Services (Required for identifed LEAs)
CCEIS or Comprehensive CEIS
• Required reserve
• Identified with significant disproportionality in disproportionate identification, placement, and/or discipline
• Children ages 3 up through grade 12
• Children with or without IEPs but not exclusively children with disabilities
• Must track and report students who receive services
�
Pros- providing CEIS allows schools to use some Part B funds for CEIS has the potential to benefit both special education and general education. CEIS can benefit general education by reducing academic and behavioral problems in the general education environment. CEIS can also benefit special education by ensuring that students are appropriately referred to special education, which would reduce referrals for special education and related services for needs that could have been addressed with relatively simple general education interventions���Cons- additional paperwork and reporting to AOE
Using IDEA CEIS funds, pros and cons