Maintenance of Effort (MOE) for Special Education April 7, 2015 April 2015Office of Special...

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Maintenance of Effort (MOE) for

Special Education

April 7, 2015

April 2015 Office of Special Education

To create a world-class educational system that gives students the knowledge and skills to be successful in college and the workforce, and to flourish as parents and citizens

©MDE – Board of Education Strategic Plan

Vision

To provide leadership through the development of policy and accountability systems so that all students are prepared to compete in the global community

Mission

All Students Proficient and Showing Growth in All Assessed Areas

Every Student Graduates High School and is Ready for College and Career

Every Child Has Access to a High-Quality Early Childhood Program

Every School Has Effective Teachers and Leaders

Every Community Effectively Using a World-Class Data System to Improve Student Outcomes

State Board of Education Goals5-Year Strategic Plan for 2016-2020

©MDE – Board of Education Strategic Plan

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MOE Fiscal Year (FY) Comparisons

For Grant 2015 (FY 2016)– Comparing FY13 (SY 2012 – 2013) to

FY14 (SY 2013 – 2014)– To meet MOE, the LEA is required by IDEA to

expend as much or more State and/or local funds in FY14 as they did in FY13.


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Program Management


http://www.mde.k12.ms.us/special-education/special-education-grants-and-funding

http://www.mde.k12.ms.us/special-education/special-education-grants-and-funding

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Maintenance of Effort (MOE) in

Individuals with Disabilities Education Act (IDEA)

§§300.203 - 300.204

Funds provided to an LEA under Part B of the Act must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. An LEA may reduce the level of expenditures by the LEA under Part B of the Act below the level of those expenditures for the preceding fiscal year if the reduction is attributable to any one of the following five (5) reasons:


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IDEA Exceptions for LEA NOT Meeting MOE

1. 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.

2. There was a decrease in enrollment of children with disabilities for FY13 (SY 2012-2013), which resulted in a reduction of teacher units needed to serve students with disabilities.


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IDEA Exceptions for LEA NOT Meeting MOE

3. 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.

4. Costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, were terminated during FY13 (SY 2012 – 2013).

5. The assumption of cost by the high cost fund operated by the SEA under § 300.704(c).


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MOE Calculations from the Office of School Financial Services


Column 1

Fund: 1120 - District Maintenance

Fund: 1130 - Special Education

Column 1 plus Column 2 GL Code = 900 (Expenditures) Expenditure Functions:

1220 - 1229 Special Education Programs

1000 - 1999 - Instruction2150 - 2159 Speech Path. & Audio. Ser.

2000 - 2999 - Support Services Object Codes: All objects EXCEPT 700s

Column 2

Fund: 1130 - Special Education GL Code = 900 (Expenditures) Expenditure Functions: 1000 - 1999 Instruction2000 - 2999 Support Services3000 - 3999 Non-Instructional Serv. Object Codes: All objects EXCEPT 700s

Column 3

Column 1 PLUS Column 2

LEAs/districts who are provided funds under Part B of the Act must expend at least the same total or per capita amount for the education of children with disabilities from either of the following sources: local funds or a combination of State and local funds, as the LEA/district spent for that purpose for the most recent prior year for which information is available.

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MOE Exception 1

RETIREMENT/VOLUNTARY DEPARTURE OF STAFF

– List the name of each teacher who retired or departed during or at the end of the 2012-2013 school year.

– Report the total salary and benefits paid from State and local funds for each of the teachers listed.

– List the names of the replacement teachers employed for the 2013-2014 school year.

– Report the salary and benefits paid from State and local funds for each of the replacement teachers.


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MOE Exception 1 Example


Mississippi Department of Education MOE AMOUNT Office of Special Education

JUSTIFICATION FOR MAINTENANCE OF EFFORT FOR FY 16: RETIREMENT OR DEPARTURE OF STAFF

School District: _ Midnight School District ________________________________________ District Code #:____ 08115 ____________

2012-201 3 Teacher

Total Salary & Benefits

$$

2013 -201 4 Replaced By

Qualified Lower Salaried

Staff**

Total Salary & Benefits

$$

Justification/Explanation **

Difference

Mary Jones

$85,700.00 Ellen Davis $65,500.00 Mary Jones retired. $20,200.00

Audrey Shaifer

$75,895.20 Roscoe Brown $60,000.00 Audrey Shaifer left to take new position $15,895.20

Janika Money

$74,508.45 Not Replaced $0.00 Janika Money resigned and students were served by other Special education teachers.

$74,508.45

TOTAL $110,603.65

DIRECTIONS: (1) Report the name of the teacher for 201 2-13 and the total salary. (2) Report the name of the replacement for 20 13-14 and the total salary. (3) Subtract the total salary for 20 13-14 from total salary from 201 2-13 to obtain the difference. (4) Submit an employee payroll distribution for each teacher. **If not replaced by qualified, lowered salaried staff , explain how students with disabilities were served; attach additional narrative if necessary.

____Jason Hightower ______________________ ___ April 11, 2015 ______ Superintendent’s Signature (Blue ink) Date

$43,211.42

MDE APPROVED: ___________________ ____________________ ___________________ __ DIVISION DIRECTOR OFFICE DIRECTOR II BUREAU DIRECTOR

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MOE Exception 1

April 2015

Non-allowable exceptions for #1 (retirement or voluntary departure):

–Contract non-renewal–Staff lay-off

Office of Special Education

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MOE Exception 2

• Decrease in the enrollment of children with disabilities

– Explain why there is a reduction in the child count between SY 2012-2013 and SY 2013-2014.

– Explain how the reduced child count reduced the number of teacher units.

– Provide supporting documentation (Child Count and TU Edit Reports from MSIS).


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MOE Exception 2 Calculation

• Decrease in the enrollment of Children with disabilities

– A = amount of State/local expenditures on MOE spreadsheet for

SY 2012-2013 – B = December 1, 2012 Child Count – C = A/B for the per pupil cost– D = December 1, 2013 Child Count – E = D-B for the decrease in students with disabilities

– Multiply the per pupil cost (C) by the current year’s decrease in students with disabilities (E).

– The product will be your allowable exception amount.


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MOE Exception 2 Example

State and/or Local Funds expended in FY13 = $489,036.72 and FY14 = $452,977.68

• A = $489,036.72• B = 121• C = A/B = $489,036.72/121 = $4,041.63• D = 109• E = B-D = 121-109 = 12

Allowable Exception = (12)($4,041.63) = $48,499.05

MOE Exception Allowed


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MOE Example 2 Justification Form Example


Mississippi Department of Education MOE AMOUNT Office of Special Education

MAINTENANCE OF EFFORT CHART FOR FY 16 Justification for (1) Coding/Calculation Errors, (2) Reduced Child Count or (3) Termination of Costly Expenditures

School District: _Midnight School District District Code #:_08115___

2012-2013 Description of Expenditure

Total Amount

2013-2014 Justification/Explanation

Total Amount

Difference

Decrease in the number of students with disabilities. Number of students in 2012-2013 was 121. Per pupil allocation is $4,041.63

$489,036.72 Number of students with disabilities in 2013-2014 was 109. . Difference of 12 students. 12 x $4,041.63

$440,537.67 $48,499.05

TOTAL $48,499.05 DIRECTIONS: (1) Describe the expenditure for 2012-13 and report the total amount. (2) Explain the justification for reduction for 2013-14 and report the total amount. (3) Subtract the total amount for 20 13-14 from total amount from 2012-13 to obtain the difference. (4) Submit back up documentation to support calculations.

Jason Hightower_____________ April 11, 2015 Superintendent’s Signature (Blue Ink) Date MDE APPROVED: ___________________ ____________________ _____________________ DIVISION DIRECTOR OFFICE DIRECTOR II BUREAU DIRECTOR

$43,211.42

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MOE Exceptions 3, 4 and 5

TERMINATION OF COSTLY EXPENDITURES

3. 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.

4. Costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, were terminated during the previous year (FY13).

5. The assumption of cost by the high cost fund operated by the SEA under §300.704(c) NOTE: relates to a High Cost Pool – MS does not have a High Cost Pool at this time.

District should contact the Office of Special Education if considering the use of 3, 4, and 5 above.


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MOE Not Met

CONSEQUENCES

– Project application will not be reviewed.– Allocation will be reduced by amount of

MOE not met.


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MOE Final Thoughts

• Remember: Justification requires approval from OSE and supporting documentation.

• ALL districts must have submitted justifications no later than May 30th.


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MAINTENANCE OF EFFORT


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Contact Information

Office of Special Education

Bureau of Data and Fiscal Management

Michael Gibbons, Bureau Director

Office of Fiscal Management

Audrey Shaifer, Office Director

Division of Program Management

Mary Bobbitt, Division Director

601-359-3498April 2015 Office of Special Education

Maintenance of Effort (MOE) for Special Education April 7, 2015 April 2015Office of Special...

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