Understanding Financial Management of Special Education Programs

F
i
n
a
n
c
i
a
l
M
a
n
a
g
e
m
e
n
t
 
o
f
S
p
e
c
i
a
l
 
E
d
u
c
a
t
i
o
n
P
r
o
g
r
a
m
s
F
e
d
e
r
a
l
 
I
D
E
A
 
P
a
r
t
 
B
F
u
n
d
s
Special Education Services
F
e
d
e
r
a
l
 
I
D
E
A
 
P
a
r
t
 
B
 
F
u
n
d
s
IDEA Part B funds are Federal funds the Local
Education Agency (LEA) receives to help
support the special education program and
implement IDEA.
All federal funds are to be used on a
reimbursement basis only.
A
l
l
o
w
a
b
l
e
 
U
s
e
 
o
f
 
F
e
d
e
r
a
l
 
F
u
n
d
s
IDEA Part B Federal Funds may be used for:
Special Education & Related Services
Appropriate Technology for Special
Education
Coordinated Early Intervening Services
U
s
e
 
o
f
 
I
D
E
A
 
P
a
r
t
 
B
 
F
u
n
d
s
Funds must be used to:
Pay the excess costs of special education and
related services.
Supplement State and Local funds.
Funds must NOT be used to:
S
u
p
p
l
a
n
t
 
o
r
 
r
e
p
l
a
c
e
 
S
t
a
t
e
 
a
n
d
 
L
o
c
a
l
 
f
u
n
d
s
.
(
s
u
p
p
l
e
m
e
n
t
 
i
s
 
t
o
 
p
r
o
v
i
d
e
 
o
r
 
m
a
k
e
 
a
 
s
u
p
p
l
e
m
e
n
t
 
t
o
 
s
o
m
e
t
h
i
n
g
w
h
i
l
e
 
s
u
p
p
l
a
n
t
 
i
s
 
t
o
 
t
a
k
e
 
t
h
e
 
p
l
a
c
e
 
o
f
;
 
t
o
 
r
e
p
l
a
c
e
,
 
t
o
 
s
u
p
e
r
s
e
d
e
)
.
E
x
c
e
s
s
 
C
o
s
t
/
M
a
i
n
t
e
n
a
n
c
e
 
o
f
E
f
f
o
r
t
 
Excess Cost / Maintenance of Effort
E
x
c
e
s
s
 
C
o
s
t
 
/
 
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
IDEA contains two separate requirements for
LEAs to ensure sufficient funding for special
education programs:
Excess Cost
Maintenance of Effort (MOE)
While these requirements have some
similarities, there are separate requirements
requiring separate calculations.
E
x
c
e
s
s
 
C
o
s
t
Excess costs are costs that are over and above what the LEA
spends on average for students enrolled at the elementary and
secondary level.
Every student enrolled in a public school receives educational
support, including students with disabilities. Because a student
with a disability is a student entitled to an education first, the
concept of excess costs establishes that:
Students with disabilities receive educational support like
non-disabled students, and
IDEA Part B funds only pay for the excess cost of
educating students with disabilities.
E
x
c
e
s
s
 
C
o
s
t
Districts can view their Excess Cost online
through the Oklahoma Cost Accounting
System.
I
f
 
a
n
 
L
E
A
 
h
a
s
 
n
o
t
 
m
e
t
 
e
x
c
e
s
s
 
c
o
s
t
 
i
n
 
b
o
t
h
e
l
e
m
e
n
t
a
r
y
 
a
n
d
 
s
e
c
o
n
d
a
r
y
,
 
t
h
e
 
d
i
s
t
r
i
c
t
 
w
i
l
l
 
b
e
i
s
s
u
e
d
 
a
 
c
i
t
a
t
i
o
n
,
 
a
n
d
 
a
 
r
e
d
u
c
t
i
o
n
 
i
n
 
S
t
a
t
e
 
A
i
d
f
u
n
d
i
n
g
 
w
i
l
l
 
b
e
 
i
m
p
o
s
e
d
.
 
T
h
e
r
e
 
a
r
e
 
n
o
 
e
x
c
e
p
t
i
o
n
s
f
o
r
 
E
x
c
e
s
s
 
C
o
s
t
undefined
undefined
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
LEAs must maintain 100% level of
expenditures from State and/or Local funds
spent on special education and related
services.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
 
An LEA may use one of four methods to
demonstrate they have met MOE
requirements under IDEA.
 
 
local total expenditures
 
local per capita
 
state and local total expenditures
 
state and local per capita
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
Oklahoma Cost Accounting System (OCAS)
calculates using just 2 ways:
The total expenditures of the LEA for special
education and related services (state and
local).
Per capita amount spent on children receiving
special education services (state and local).
If both, the total amount of expenditures and the
per capita amount decreased in the second (i.e.,
subsequent) year, the LEA has failed to meet the
MOE requirement.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
Districts are required to input MOE data information
when completing their new fiscal year LEA
Agreement.
IDEA Part B budgets cannot be approved unless the
MOE tab has been completed and the district has
demonstrated compliance.
All MOE data information must match data submitted
through Oklahoma Cost Accounting Services (OCAS).
LEAs must update the MOE data in their LEA
Agreement once their data has been certified through
OCAS.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
If an LEA receives notification that the MOE
requirement has not been met, an opportunity
will be provided for the LEA to submit
documentation of allowable exceptions.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
Exceptions:
Voluntary departure, by retirement or
otherwise, or departure for just cause, of
special education or related services
personnel.
A decrease in the enrollment of children with
disabilities.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
Exceptions:
The termination of the obligation of the agency,
consistent with this part, to provide a program
of special education to a particular child with a
disability that is an exceptionally costly
program, as determined by the SEA, because
the child
has left the jurisdiction of the agency;
has reached the age at which the obligation
of the agency to provide Free Appropriate
Public Education to the child has terminated;
or
no longer need the program of special
education.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
Exceptions:
The termination of costly expenditures for
long-term purchases, such as the
acquisition of equipment or the construction
of school facilities; or
The assumption of cost by the high cost
fund operated by the SEA.
 
M
i
s
c
o
d
i
n
g
 
i
s
 
n
o
t
 
 
 
a
n
 
E
x
c
e
p
t
i
o
n
 
 
There are no exceptions under
   
IDEA for Covid 19
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
Oklahoma State Department of Education-
Special Education Services (OSDE-SES) can
assist your district
SES will receive a list of LEAs failing to
meet MOE.
Working with LEAs, SES will contact and
request specific documentation.
M
a
i
n
t
e
n
a
n
c
e
 
o
f
 
E
f
f
o
r
t
LEAs failing to then meet MOE, will be issued
a citation, and a reduction to their State Aid
funding.
Everyone loses when MOE is not met, funds
leave your district and our State.
Paying the penalty does not reduce your base.
You must maintain the MOE base set prior to
the penalty.
 
A
s
s
u
r
a
n
c
e
s
,
 
L
E
A
 
A
g
r
e
e
m
e
n
t
,
 
a
n
d
C
o
n
s
o
l
i
d
a
t
e
d
 
A
p
p
l
i
c
a
t
i
o
n
A
s
s
u
r
a
n
c
e
s
 
a
n
d
 
L
E
A
 
A
g
r
e
e
m
e
n
t
Superintendents must complete Assurances
and LEA Agreements each year prior to the
start of the new fiscal year.
A
s
s
u
r
a
n
c
e
s
 
a
n
d
 
L
E
A
 
A
g
r
e
e
m
e
n
t
s
 
a
r
e
 
r
e
q
u
i
r
e
d
b
y
 
l
a
w
 
t
o
 
b
e
 
c
o
m
p
l
e
t
e
d
 
p
r
i
o
r
 
t
o
 
J
u
l
y
 
1
s
t
.
Assurances and LEA Agreements must be
completed before the IDEA Consolidated
Application will be available.
A
s
s
u
r
a
n
c
e
s
 
a
n
d
 
L
E
A
 
A
g
r
e
e
m
e
n
t
You will be required to upload specific
documentation on your LEA Agreement:
District policies and procedures regarding
Child Find or the identification process.
Policies/Procedures on Discipline/Expulsion.
I
D
E
A
 
C
o
n
s
o
l
i
d
a
t
e
d
 
A
p
p
l
i
c
a
t
i
o
n
Once the Assurances and LEA Agreement are
completed, approved, and the Special
Education allocation has been awarded, a
district will be able to complete the
Consolidated Application.
F
e
d
e
r
a
l
 
I
D
E
A
 
P
a
r
t
 
B
 
F
u
n
d
s
U
s
e
 
o
f
 
I
D
E
A
 
P
a
r
t
 
B
 
F
u
n
d
s
IDEA Part B Federal funds must be budgeted
in the Grants Management System (GMS).
All expenditures must be submitted through the
GMS.
Expenditures must be necessary and
reasonable.
A
m
e
r
i
c
a
n
 
R
e
s
c
u
e
 
P
l
a
n
The American Rescue Plan (ARP) was signed into
law on March 11, 2021, offering the first COVID-19
related targeted IDEA resources to address the
challenges faced in ensuring services for children with
disabilities. These ARP IDEA supplemental funds are
intended to support early intervention and special
education services for infants, toddlers, children and
youth with disabilities and their families. The
guidelines and requirements for the ARP IDEA funds
are subject to the same requirements under IDEA and
Uniform and Grant Guidance (UGG) as all IDEA
funds.
A
m
e
r
i
c
a
n
 
R
e
s
c
u
e
 
P
l
a
n
LEAs will operate separate budgets for both
traditional and ARP IDEA allocations. LEAs are
encouraged to budget these supplemental
funds for non-recurring activities.
ARP IDEA is a one-time funding opportunity
that will not be available to sustain ongoing
activities such as permanent employees.
A
l
l
 
I
D
E
A
 
a
l
l
o
c
a
t
i
o
n
s
 
m
u
s
t
 
b
e
 
c
o
m
b
i
n
e
d
 
w
h
e
n
a
d
d
r
e
s
s
i
n
g
 
P
r
o
p
o
r
t
i
o
n
a
t
e
 
S
h
a
r
e
,
 
C
E
I
S
/
C
C
E
I
S
,
M
O
E
 
5
0
%
 
R
u
l
e
,
 
a
n
d
 
C
O
O
P
/
I
n
t
e
r
l
o
c
a
l
 
t
r
a
n
s
f
e
r
.
 
 
 
 
 
 
 
 
 
A
m
e
r
i
c
a
n
 
R
e
s
c
u
e
 
P
l
a
n
 
ARP IDEA projects will be as follows:
 
APR-IDEA Flow Through – Project 628
APR-IDEA Flow Through Private – Project 629
APR-IDEA PreSchool – Project 643
APR-IDEA PreSchool Private – Project 644
APR-IDEA Early Intervening (CEIS/CCEIS) – Project
624
 
C
o
o
r
d
i
n
a
t
e
d
E
a
r
l
y
 
I
n
t
e
r
v
e
n
i
n
g
S
e
r
v
i
c
e
s
 
(
C
E
I
S
)
C
o
o
r
d
i
n
a
t
e
d
 
E
a
r
l
y
 
I
n
t
e
r
v
e
n
i
n
g
S
e
r
v
i
c
e
s
 
(
C
E
I
S
)
CEIS are services provided to children who are not
currently identified as needing special education or
related services, but who need additional academic or
behavioral support to succeed in general education.
LEAs may voluntarily reserve up to 15 percent of
their IDEA funds for CEIS.
Starting in 2018-2019, LEAs identified as having
significant disproportionality will be required to set
aside 15 percent of their IDEA funds to provide
comprehensive CEIS to children in the LEA,
particularly, but not exclusively, to children in those
groups that were significantly over identified.
C
o
o
r
d
i
n
a
t
e
d
 
E
a
r
l
y
 
I
n
t
e
r
v
e
n
i
n
g
S
e
r
v
i
c
e
s
CEIS is important for identifying and
addressing learning difficulties early.
Research indicates that the earlier the
intervention, the more effective the support
and the less severe the learning difficulties will
be.
Delays in providing support may increase the
intensity, and the cost of the services needed
to address learning difficulties.
C
o
o
r
d
i
n
a
t
e
d
 
E
a
r
l
y
 
I
n
t
e
r
v
e
n
i
n
g
S
e
r
v
i
c
e
s
CEIS activities that may be funded under IDEA
include:
Provide professional development for teachers and
other school staff to enable such personnel to deliver
scientifically based academic and behavioral
interventions based literacy instruction and where
appropriate, instruction on the use of adaptive and
instructional software and;
Provide educational and behavioral evaluations,
services, and supports, including based literacy
instruction.
 
C
o
m
p
r
e
h
e
n
s
i
v
e
 
C
o
o
r
d
i
n
a
t
e
d
 
E
a
r
l
y
I
n
t
e
r
v
e
n
i
n
g
 
S
e
r
v
i
c
e
s
 
(
C
C
E
I
S
)
:
 
S
i
g
n
i
f
i
c
a
n
t
D
i
s
p
r
o
p
o
r
t
i
o
n
a
l
i
t
y
C
C
E
I
S
 
/
 
S
i
g
n
i
f
i
c
a
n
t
 
D
i
s
p
r
o
p
o
r
t
i
o
n
a
l
i
t
y
Revised regulations on significant
disproportionality (34 CFR §300.636) have
been finalized by the Office of Special
Education Programs (OSEP).  These
regulations enforce the use of IDEA funds to
be used on mandatory Comprehensive
Coordinated Early Intervening Services
(CCEIS).
C
C
E
I
S
 
/
 
S
i
g
n
i
f
i
c
a
n
t
 
D
i
s
p
r
o
p
o
r
t
i
o
n
a
l
i
t
y
L
E
A
s
 
f
o
u
n
d
 
t
o
 
b
e
 
s
i
g
n
i
f
i
c
a
n
t
l
y
 
d
i
s
p
r
o
p
o
r
t
i
o
n
a
t
e
 
a
r
e
r
e
q
u
i
r
e
d
 
t
o
 
s
e
t
 
a
s
i
d
e
 
1
5
 
p
e
r
c
e
n
t
 
o
f
 
t
h
e
i
r
 
t
o
t
a
l
a
l
l
o
c
a
t
i
o
n
s
 
(
I
D
E
A
 
F
l
o
w
T
h
r
o
u
g
h
,
 
I
D
E
A
 
P
r
e
S
c
h
o
o
l
,
 
a
n
d
I
D
E
A
 
A
R
P
 
F
l
o
w
T
h
r
o
u
g
h
 
a
n
d
 
I
D
E
A
 
A
R
P
 
P
r
e
S
c
h
o
o
l
)
.
T
h
i
s
 
w
o
u
l
d
 
a
l
s
o
 
i
n
c
l
u
d
e
 
a
l
l
o
c
a
t
i
o
n
 
a
d
j
u
s
t
m
e
n
t
s
.
The LEA must serve children age 3 through grade 12
who are and are not currently identified as needing
special education or related services but are in need of
additional academic and behavioral support.
Funds must be used to identify and address the
factors which contributed to the significant
disproportionality for the identified category.
C
C
E
I
S
 
/
 
S
i
g
n
i
f
i
c
a
n
t
 
D
i
s
p
r
o
p
o
r
t
i
o
n
a
l
i
t
y
LEAs may use CCEIS funds for training,
professional development, behavioral
evaluations, and supports such as:
 
-Functional Behavioral Assessments
 
-Behavioral Intervention plans
But only to the extent to address the factors
identified as contributing to the significant
disproportionality identified by the State.
 
 
C
C
E
I
S
 
/
 
S
i
g
n
i
f
i
c
a
n
t
 
D
i
s
p
r
o
p
o
r
t
i
o
n
a
l
i
t
y
LEAs are required to submit a Summary
Analysis within their CCEIS application.  The
summary must be approved through the SES
Data Manager prior to any claim approvals.
C
C
E
I
S
 
/
 
S
i
g
n
i
f
i
c
a
n
t
 
D
i
s
p
r
o
p
o
r
t
i
o
n
a
l
i
t
y
LEAs required to set aside funds for CCEIS
cannot reduce the districts MOE.
Funds must supplement not supplant.
Funds cannot be used to provide services
already required by law.
Funds cannot be used to provide services that
were paid for with other funds in a previous
year.
C
O
O
P
 
/
 
c
o
-
o
p
 
COOP / Interlocal co-op
C
O
O
P
 
/
 
I
n
t
e
r
l
o
c
a
l
 
c
o
-
o
p
LEAs that select to pool their funds must sign a
letter of intent to participate in a special
education cooperative arrangement (this is an
arrangement that exists under federal law) or
an interlocal cooperative (this is a cooperative
entity that is created through a specific process
under Oklahoma statute 70 O.S. 5-117b. also
known as an “interlocal co-op”).  Participating
cooperative LEAs other than interlocal co-ops
should elect one LEA to act as the fiscal agent
for funds.
C
O
O
P
 
/
 
I
n
t
e
r
l
o
c
a
l
 
c
o
-
o
p
All LEA’s participating in a COOP/Interlocal coop must
complete a COOP/Interlocal Arrangement For
Consolidated Funding Application and return to
OSDE-SES Finance.  This application must be signed
by all LEAs participating in a COOP/Interlocal and will
instruct OSDE-SES Finance the amount of funding to
be transferred to the lead LEA.
The transfer of funds must address IDEA B Flow
Through and PreSchool funding and ARP Flow
Through and ARP PreSchool funding.
C
O
O
P
 
/
 
I
n
t
e
r
l
o
c
a
l
 
c
o
-
o
p
LEAs participating in a cooperative
arrangement or an interlocal co-op must
receive goods or services from the cooperative
entity. The special education cooperative
cannot act as a flow-through agent, but must
provide a program consisting of the provision
of goods and/or services (70 O.S. §  5-117).
C
O
O
P
 
/
 
I
n
t
e
r
l
o
c
a
l
 
c
o
-
o
p
Assurances and LEA Agreement for Special
Education must be submitted for each LEA
participating in the cooperative or interlocal co-
op.  In addition, each participating LEA is still
responsible for the compliance with IDEA Part
B of the cooperative or interlocal as it relates to
each child of the LEA served by the
cooperative or interlocal.
C
O
O
P
 
/
 
I
n
t
e
r
l
o
c
a
l
 
c
o
-
o
p
Each LEA participating in a cooperative
arrangement for the provision of special
education services retains the responsibility to
ensure that each of its students receives a
Free Appropriate Public Education (FAPE), so
LEAs participating in such arrangements
should monitor service provision as necessary
to ensure each student is receiving a FAPE.
 
S
u
b
m
i
t
t
i
n
g
 
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
s
 
f
o
r
R
e
i
m
b
u
r
s
e
m
e
n
t
o
f
 
F
u
n
d
s
 
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
LEAs must complete a budget for funds
and receive approval from OSDE-SES
before you can apply for reimbursement.
This will include a separate budget for
ARP funding.
All special education expenditures must
be necessary and reasonable.
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
Reimbursement claims are submitted online
through the Single Sign On, Grants
Management and Expenditure Reporting.
N
O
 
c
l
a
i
m
 
w
i
l
l
 
b
e
 
p
a
i
d
 
w
i
t
h
o
u
t
 
a
 
v
a
l
i
d
 
D
U
N
s
n
u
m
b
e
r
 
a
n
d
 
c
u
r
r
e
n
t
 
e
x
p
i
r
a
t
i
o
n
 
d
a
t
e
.
A
t
t
a
c
h
 
s
u
p
p
o
r
t
i
n
g
 
d
o
c
u
m
e
n
t
s
 
w
h
i
c
h
 
m
u
s
t
i
n
c
l
u
d
e
 
t
h
e
 
S
u
m
m
a
r
y
 
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
,
 
t
h
e
D
e
t
a
i
l
e
d
 
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
 
a
n
d
 
a
l
l
 
r
e
q
u
i
r
e
d
i
n
v
o
i
c
e
s
 
a
n
d
 
r
e
c
e
i
p
t
s
.
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
Supporting documentation includes:
Requisition
Receipt(s)
Invoice Payment
Without supporting documentation, LEAs
cannot prove compliance with IDEA Part B
federal grant requirements.
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
Summary and Detail Expenditure Report must
be signed by the Superintendent or a
representative authorized by the local board of
education.
D
o
 
N
O
T
 
u
s
e
 
s
p
e
c
i
a
l
 
c
h
a
r
a
c
t
e
r
s
 
i
n
 
y
o
u
r
 
P
D
F
t
i
t
l
e
.
 
(
#
,
 
@
,
 
&
,
 
e
t
c
.
)
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
If an authorized representative has signed the
report, the district must have completed the
Board Authorization tab located in their Federal
Programs Consolidated Application.
The district must also upload the authorization
on school letterhead indicating the
appointment.
undefined
undefined
undefined
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
As stated in the Joint Federal Programs Claims
Procedures, all districts should file at least one
claim by the end of November.  Districts that
have not filed a claim by November will be
contacted.
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
If a claim is returned, you can review the
reason by going onto the Summary
Expenditure Report Menu, select which report
has been returned, then click the Review
Summary button.
 
 
 
 
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
Select which program review, then click on the
Review Checklist button.  Once the checklist
appears, you will be able to review the
message informing why the claim has been
returned.
 
 
 
 
 
 
E
x
p
e
n
d
i
t
u
r
e
 
R
e
p
o
r
t
i
n
g
If you do not see the below screen, check to
see if your pop up blockers are on.
P
r
o
p
e
r
 
U
s
e
 
o
f
 
C
o
d
e
s
For a list of proper use of codes in Special
Education please see the State Department of
Education website, listed under Oklahoma
Cost Accounting.
http://sde.ok.gov
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
 
Year End CloseOut
Y
e
a
r
 
E
n
d
 
C
l
o
s
e
o
u
t
Districts must perform a closeout at the end of the
fiscal year.
SES requires closeout completion by
September 1.
The closeout informs the SDE that the district
has concluded expenditure reporting for the
year.
Closeouts also move all unspent funds to the
next fiscal year for budgeting.
The closeout process is a simple procedure
that closely resembles the creation of an
expenditure report.
Y
e
a
r
 
E
n
d
 
C
l
o
s
e
o
u
t
When completing the closeout report, a district must
upload a Time and Effort Report and a Vendor
Performance Review, if applicable.
A Time and Effort report is required if IDEA Part B
funds and/or ARP funds are used to pay any salary
(object code 100).
A Vendor Performance Review is required for each
vendor if IDEA Part B and/or ARP funds are used to
pay any Contract Service (object code 300).
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
 
Time and Effort
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
In general, salaries and wages of employees
who work on federally funded programs may
be paid with federal funds as long as they are
working on the grant objectives and
appropriate time and effort records are
maintained.
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
All employees must maintain documentation
showing that their salaries are allocable to a
federal program.
That documentation must be based on records
that accurately reflect the work performed.
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
Federal regulation requires that any salaries and
benefits charged to a federal award(s) must be
documented in writing.
Reflect actual time spent on activities to which
federal program(s) are being charged.
It is recommended documentation is to be
signed by the employee and the employee’s
supervisor.
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
Time and effort reports should be prepared for
any staff with salary and benefits that are
charged:
Directly to a federal award.
Directly to multiple federal awards.
Directly to any combination of federal
awards and other State or Local fund
sources.
Keep time and effort reports on file at the
district.
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
Single Cost Objective
A single work activity that may be funded by one
or more fund sources.
Semi-annual time and effort documentation is
made in arrears.
(
A
r
r
e
a
r
s
 
i
s
 
a
 
f
i
n
a
n
c
i
a
l
 
a
n
d
 
l
e
g
a
l
 
t
e
r
m
 
t
h
a
t
 
r
e
f
e
r
s
 
t
o
 
t
h
e
 
s
t
a
t
u
s
o
f
p
a
y
m
e
n
t
s
 
i
n
 
r
e
l
a
t
i
o
n
 
t
o
 
t
h
e
i
r
 
d
u
e
 
d
a
t
e
s
.
 
T
h
e
 
w
o
r
d
 
i
s
 
m
o
s
t
c
o
m
m
o
n
l
y
 
u
s
e
d
 
t
o
 
d
e
s
c
r
i
b
e
 
a
n
 
o
b
l
i
g
a
t
i
o
n
 
o
r
 
l
i
a
b
i
l
i
t
y
 
t
h
a
t
 
h
a
s
 
n
o
t
r
e
c
e
i
v
e
d
 
p
a
y
m
e
n
t
 
b
y
 
i
t
s
 
d
u
e
 
d
a
t
e
.
)
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
Remember:
One time and effort report of an actual
employee must be uploaded during the
district’s closeout.
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
Multiple Cost Objectives
For employees who have different jobs or are
paid with different funds;
Must reflect an after-the-fact distribution of the
actual activity of each employee;
Must account for the total activity for which
each employee is compensated;
Must be prepared at least monthly and coincide
with one or more pay periods; and
Must be signed by the employee and
supervisor.
T
i
m
e
 
a
n
d
 
E
f
f
o
r
t
 
S
p
e
c
i
a
l
 
E
d
u
c
a
t
i
o
n
P
r
o
f
e
s
s
i
o
n
a
l
D
e
v
e
l
o
p
m
e
n
t
 
P
r
o
j
e
c
t
 
6
1
3
P
r
o
j
e
c
t
 
6
1
3
The intent of this grant is to encourage district
involvement in Professional Development
opportunities.
P
r
o
j
e
c
t
 
6
1
3
The application is located on the Grant
Management System. This project is to
reimburse districts the costs of travel, substitute
teachers, registration, and hotel for eligible
events/training.
Funds for this project are limited and based on
availability.
Required information:
Names and title of staff members attending
the event/training
Event/training title and date
Estimated cost breakdown
P
r
o
j
e
c
t
 
6
1
3
Reimbursement will include:
Mileage
Substitute cost
Registration
Hotel
P
r
o
j
e
c
t
 
6
1
3
Reimbursement will not include:
Individual Reimbursement
Per Diem / Food
 
S
p
e
c
i
a
l
 
E
d
u
c
a
t
i
o
n
P
r
o
f
e
s
s
i
o
n
a
l
D
e
v
e
l
o
p
m
e
n
t
/
D
i
s
t
r
i
c
t
 
P
r
o
j
e
c
t
 
6
1
5
P
r
o
j
e
c
t
 
6
1
5
The purpose of this project is to provide
additional funds to districts, based on their
most recent child count, and are used only for
professional development activities that
increase the ability of teachers to ensure
positive outcomes for students with disabilities.
P
r
o
j
e
c
t
 
6
1
5
Examples of usage are:
Inviting Speakers
Purchasing Books for Staff
Attending Conferences
Conducting Trainings
Attending Webinars
P
r
o
j
e
c
t
 
6
1
5
The application will be completed online
through the Grant Management System.
The application will ask for an explanation of
the activity and must be completed for the
entire allocation funds.
Districts not completing a budget by December
1 will forfeit their allocation and funds will be
returned back to Special Education Services.
 
C
e
r
t
i
f
i
c
a
t
i
o
n
E
x
a
m
i
n
a
t
i
o
n
R
e
i
m
b
u
r
s
e
m
e
n
t
 
P
r
o
j
e
c
t
 
6
1
6
P
r
o
j
e
c
t
 
6
1
6
The purpose of this project is to reimburse
districts for assisting teachers that need to take
and pass additional subject area certification
examinations.
It is limited to one exam per individual and
districts must provide justification for the
necessity of each individual to take and pass
the subject area examination.
P
r
o
j
e
c
t
 
6
1
6
Funds for this project are limited and based on
availability.
The district will be required to upload a copy of
the Board Policy.
 
H
i
g
h
 
N
e
e
d
s
 
T
i
e
r
 
I
 
a
n
d
 
T
i
e
r
 
I
I
H
i
g
h
 
N
e
e
d
 
S
t
u
d
e
n
t
s
Tier I
Out-of-State residential placements (prior
OSDE approval required).
Must be written in the students IEP.
Must have acceptance letter from the Out-
of-State resident facility.
H
i
g
h
 
N
e
e
d
 
S
t
u
d
e
n
t
s
Tier II
Applicants must meet the following
qualifications:
At least three times the average per pupil
expenditure in Oklahoma.
At least 10% of the LEA’s previous year’s
Flow-Through allocation (for all high need
children).
Funds will be awarded based on availability.
H
i
g
h
 
N
e
e
d
 
S
t
u
d
e
n
t
s
Applications for Tier I and Tier II programs will
be available on the SDE Special Education
web site.
Applications for Tier I and Tier II programs will
be due on the Fourth Friday of July.
L
i
n
d
s
e
y
 
N
i
c
o
l
e
 
H
e
n
r
y
 
S
c
h
o
l
a
r
s
h
i
p
 
f
o
r
C
h
i
l
d
r
e
n
 
w
i
t
h
 
D
i
s
a
b
i
l
i
t
i
e
s
 
Lindsey Nicole Henry
Scholarship
L
i
n
d
s
e
y
 
N
i
c
o
l
e
 
H
e
n
r
y
 
S
c
h
o
l
a
r
s
h
i
p
 
f
o
r
S
t
u
d
e
n
t
s
 
w
i
t
h
 
D
i
s
a
b
i
l
i
t
i
e
s
The Lindsey Nicole Henry (LNH) Scholarship
Act (70 O.S. § 13-101.2) is a law which
became effective August 26, 2011.
The Act created a scholarship for use at a
private school accredited by the State Board of
Education or another accrediting association
approved by the State Board of Education for
students with IEPs.
L
i
n
d
s
e
y
 
N
i
c
o
l
e
 
H
e
n
r
y
 
S
c
h
o
l
a
r
s
h
i
p
 
f
o
r
S
t
u
d
e
n
t
s
 
w
i
t
h
 
D
i
s
a
b
i
l
i
t
i
e
s
The parent or legal guardian of a public school
student with a disability may exercise their
parental option and request to the OSDE-SES
to have an LNH scholarship awarded for the
child to enroll in and attend a private school if
specific conditions are met.
The parent must revocate their right for FAPE.
L
i
n
d
s
e
y
 
N
i
c
o
l
e
 
H
e
n
r
y
 
S
c
h
o
l
a
r
s
h
i
p
 
f
o
r
S
t
u
d
e
n
t
s
 
w
i
t
h
 
D
i
s
a
b
i
l
i
t
i
e
s
Students who were enrolled in a public school
the preceding year with an IEP and were
counted at the public school for funding
purposes are eligible.
L
i
n
d
s
e
y
 
N
i
c
o
l
e
 
H
e
n
r
y
 
S
c
h
o
l
a
r
s
h
i
p
 
f
o
r
S
t
u
d
e
n
t
s
 
w
i
t
h
 
D
i
s
a
b
i
l
i
t
i
e
s
Parents must complete the application process
with the OSDE-SES by December 1 of the
school year considered.
Public Schools must notify parents annually of
this option.
The public school must continue with child find
obligation.
L
i
n
d
s
e
y
 
N
i
c
o
l
e
 
H
e
n
r
y
 
S
c
h
o
l
a
r
s
h
i
p
f
o
r
 
S
t
u
d
e
n
t
s
 
w
i
t
h
 
D
i
s
a
b
i
l
i
t
i
e
s
LNHS began in 2010-2011
The student enrollment count was 53
The current enrollment count is 1197
F
i
n
a
n
c
e
 
R
e
s
o
u
r
c
e
s
 
 
Finance Resources
F
i
n
a
n
c
e
 
R
e
s
o
u
r
c
e
s
http://ok.gov/sde/finance
Due date for financial activities
Frequently asked questions-Maintenance of Effort
Time and Effort Samples and FAQ
Board Policy Sample
High Need Student Application
COOP/Interlocal Coop Application
Lindsey Nicole Henry Scholarship
ARP Guidance
CloseOut Power Point
Finance Funding Manual
Joint Federal Programs Claims Procedures
F
i
n
a
n
c
e
 
D
u
e
 
D
a
t
e
s
For the new fiscal year ;
GMS opens first Friday in May
Due prior to July 1
Assurances
LEA Agreement
Due by the fourth Friday of July
Tier I  Out-of-State Residential Application
Tier II  High Needs Application
F
i
n
a
n
c
e
 
D
u
e
 
D
a
t
e
s
October 31, 2021
IDEA and ARP Consolidated Applications
J
u
n
e
 
3
,
 
2
0
2
2
Last day to file a payable claim to be
guaranteed payment by June 30
June 30, 2022
Last day to submit a budget amendment
F
i
n
a
n
c
e
 
D
u
e
 
D
a
t
e
s
A
u
g
u
s
t
 
1
Expenditure Reports Due, (all expenditure
reports submitted after August 1 are subject
to the approval of the State Board of
Education)
S
e
p
t
e
m
b
e
r
 
1
District Closeout
 
 
 
F
i
n
a
n
c
e
 
D
u
e
 
D
a
t
e
s
December 1
Submission of completed Lindsey Nicole
Henry Scholarship Application
Project 615 Application.  LEAs not
submitting an application by December 1
will forfeit their allocation.  These funds will
be re-allocated to LEAs with a submitted
application.
 
F
i
n
a
n
c
e
 
T
e
a
m
 
A
s
h
l
e
e
 
H
e
n
s
o
n
,
F
i
n
a
n
c
e
 
S
p
e
c
i
a
l
i
s
t
 
 
 
 
 
 
 
 
 
(
4
0
5
)
 
5
2
1
-
4
8
5
7
C
a
r
o
l
e
 
T
o
m
l
i
n
,
F
i
n
a
n
c
e
 
S
p
e
c
i
a
l
i
s
t
 
 
 
 
(
4
0
5
)
 
5
2
1
-
2
3
3
5
J
a
n
e
t
 
F
e
l
t
o
n
,
F
i
n
a
n
c
e
 
S
p
e
c
i
a
l
i
s
t
 
 
 
 
(
4
0
5
)
 
5
2
2
-
1
5
7
8
N
a
t
h
a
n
 
G
o
a
d
,
P
r
o
j
e
c
t
 
6
1
3
 
S
p
e
c
i
a
l
i
s
t
 
 
 
 
(
4
0
5
)
 
5
2
1
-
4
8
6
7
S
t
a
c
y
 
E
d
e
n
,
L
N
H
S
 
S
p
e
c
i
a
l
i
s
t
 
 
 
 
 
 
 
 
 
 
 
 
 
(
4
0
5
)
 
5
2
1
-
4
8
7
6
C
r
y
s
t
a
l
 
R
o
y
a
l
t
y
,
L
N
H
S
 
S
p
e
c
i
a
l
i
s
t
 
 
 
 
 
 
 
 
 
 
 
 
 
(
4
0
5
)
 
5
2
1
-
2
3
7
2
K
a
r
e
n
 
H
o
w
a
r
d
,
F
i
n
a
n
c
e
 
D
i
r
e
c
t
o
r
 
 
 
 
 
 
 
 
 
 
 
 
(
4
0
5
)
 
5
2
1
-
3
5
8
7
 
  Email address
first name.last name@sde.ok.gov
Slide Note
Embed
Share

Federal IDEA Part B funds support special education programs, helping LEAs implement IDEA. These funds must be used for allowable purposes like special education services, appropriate technology, and early intervening services. It's essential to use IDEA Part B funds to pay for excess costs and supplement state and local funds without supplanting them. Compliance with Excess Cost/Maintenance of Effort requirements is crucial to ensure adequate funding for special education programs. Excess costs are those above the average spent on typical students, emphasizing the importance of supporting students with disabilities effectively.


Uploaded on Sep 08, 2024 | 1 Views


Download Presentation

Please find below an Image/Link to download the presentation.

The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.

E N D

Presentation Transcript


  1. Financial Management of Special Education Programs Federal IDEA Part B Funds Special Education Services

  2. Federal IDEA Part B Funds IDEA Part B funds are Federal funds the Local Education Agency (LEA) receives to help support the special education program and implement IDEA. All federal funds are to be used on a reimbursement basis only.

  3. Allowable Use of Federal Funds IDEA Part B Federal Funds may be used for: Special Education & Related Services Appropriate Technology for Special Education Coordinated Early Intervening Services

  4. Use of IDEA Part B Funds Funds must be used to: Pay the excess costs of special education and related services. Supplement State and Local funds. Funds must NOT be used to: Supplant or replace State and Local funds. (supplement is to provide or make a supplement to something while supplant is to take the place of; to replace, to supersede).

  5. Excess Cost / Maintenance of Effort Excess Cost/Maintenance of Effort

  6. Excess Cost / Maintenance of Effort IDEA contains two separate requirements for LEAs to ensure sufficient funding for special education programs: Excess Cost Maintenance of Effort (MOE) While these requirements have some similarities, there are separate requirements requiring separate calculations.

  7. Excess Cost Excess costs are costs that are over and above what the LEA spends on average for students enrolled at the elementary and secondary level. Every student enrolled in a public school receives educational support, including students with disabilities. Because a student with a disability is a student entitled to an education first, the concept of excess costs establishes that: Students with disabilities receive educational support like non-disabled students, and IDEA Part B funds only pay for the excess cost of educating students with disabilities.

  8. Excess Cost Districts can view their Excess Cost online through the Oklahoma Cost Accounting System. If an LEA has not met excess cost in both elementary and secondary, the district will be issued a citation, and a reduction in State Aid funding will be imposed.

  9. There are no exceptions for Excess Cost

  10. Maintenance of Effort LEAs must maintain 100% level of expenditures from State and/or Local funds spent on special education and related services.

  11. Maintenance of Effort An LEA may use one of four methods to demonstrate they have met MOE requirements under IDEA. local total expenditures local per capita state and local total expenditures state and local per capita

  12. Maintenance of Effort Oklahoma Cost Accounting System (OCAS) calculates using just 2 ways: The total expenditures of the LEA for special education and related services (state and local). Per capita amount spent on children receiving special education services (state and local). If both, the total amount of expenditures and the per capita amount decreased in the second (i.e., subsequent) year, the LEA has failed to meet the MOE requirement.

  13. Maintenance of Effort Districts are required to input MOE data information when completing their new fiscal year LEA Agreement. IDEA Part B budgets cannot be approved unless the MOE tab has been completed and the district has demonstrated compliance. All MOE data information must match data submitted through Oklahoma Cost Accounting Services (OCAS). LEAs must update the MOE data in their LEA Agreement once their data has been certified through OCAS.

  14. Maintenance of Effort If an LEA receives notification that the MOE requirement has not been met, an opportunity will be provided for the LEA to submit documentation of allowable exceptions.

  15. Maintenance of Effort Exceptions: Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. A decrease in the enrollment of children with disabilities.

  16. Maintenance of Effort Exceptions: The termination of the obligation of the agency, consistent with this part, to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child has left the jurisdiction of the agency; has reached the age at which the obligation of the agency to provide Free Appropriate Public Education to the child has terminated; or no longer need the program of special education.

  17. Maintenance of Effort Exceptions: The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities; or The assumption of cost by the high cost fund operated by the SEA.

  18. Miscoding is not an Exception

  19. There are no exceptions under IDEA for Covid 19

  20. Maintenance of Effort Oklahoma State Department of Education- Special Education Services (OSDE-SES) can assist your district SES will receive a list of LEAs failing to meet MOE. Working with LEAs, SES will contact and request specific documentation.

  21. Maintenance of Effort LEAs failing to then meet MOE, will be issued a citation, and a reduction to their State Aid funding. Everyone loses when MOE is not met, funds leave your district and our State. Paying the penalty does not reduce your base. You must maintain the MOE base set prior to the penalty.

  22. Assurances, LEA Agreement, and Consolidated Application

  23. Assurances and LEA Agreement Superintendents must complete Assurances and LEA Agreements each year prior to the start of the new fiscal year. Assurances and LEA Agreements are required by law to be completed prior to July 1st. Assurances and LEA Agreements must be completed before the IDEA Consolidated Application will be available.

  24. Assurances and LEA Agreement You will be required to upload specific documentation on your LEA Agreement: District policies and procedures regarding Child Find or the identification process. Policies/Procedures on Discipline/Expulsion.

  25. IDEA Consolidated Application Once the Assurances and LEA Agreement are completed, approved, and the Special Education allocation has been awarded, a district will be able to complete the Consolidated Application.

  26. Federal IDEA Part B Funds

  27. Use of IDEA Part B Funds IDEA Part B Federal funds must be budgeted in the Grants Management System (GMS). All expenditures must be submitted through the GMS. Expenditures must be necessary and reasonable.

  28. American Rescue Plan The American Rescue Plan (ARP) was signed into law on March 11, 2021, offering the first COVID-19 related targeted IDEA resources to address the challenges faced in ensuring services for children with disabilities. These ARP IDEA supplemental funds are intended to support early intervention and special education services for infants, toddlers, children and youth with disabilities and their families. The guidelines and requirements for the ARP IDEA funds are subject to the same requirements under IDEA and Uniform and Grant Guidance (UGG) as all IDEA funds.

  29. American Rescue Plan LEAs will operate separate budgets for both traditional and ARP IDEA allocations. LEAs are encouraged to budget these supplemental funds for non-recurring activities. ARP IDEA is a one-time funding opportunity that will not be available to sustain ongoing activities such as permanent employees. All IDEA allocations must be combined when addressing Proportionate Share, CEIS/CCEIS, MOE 50% Rule, and COOP/Interlocal transfer.

  30. American Rescue Plan ARP IDEA projects will be as follows: APR-IDEA Flow Through Project 628 APR-IDEA Flow Through Private Project 629 APR-IDEA PreSchool Project 643 APR-IDEA PreSchool Private Project 644 APR-IDEA Early Intervening (CEIS/CCEIS) Project 624

  31. Coordinated Early Intervening Services (CEIS)

  32. Coordinated Early Intervening Services (CEIS) CEIS are services provided to children who are not currently identified as needing special education or related services, but who need additional academic or behavioral support to succeed in general education. LEAs may voluntarily reserve up to 15 percent of their IDEA funds for CEIS. Starting in 2018-2019, LEAs identified as having significant disproportionality will be required to set aside 15 percent of their IDEA funds to provide comprehensive CEIS to children in the LEA, particularly, but not exclusively, to children in those groups that were significantly over identified.

  33. Coordinated Early Intervening Services CEIS is important for identifying and addressing learning difficulties early. Research indicates that the earlier the intervention, the more effective the support and the less severe the learning difficulties will be. Delays in providing support may increase the intensity, and the cost of the services needed to address learning difficulties.

  34. Coordinated Early Intervening Services CEIS activities that may be funded under IDEA include: Provide professional development for teachers and other school staff to enable such personnel to deliver scientifically based academic and behavioral interventions based literacy instruction and where appropriate, instruction on the use of adaptive and instructional software and; Provide educational and behavioral evaluations, services, and supports, including based literacy instruction.

  35. Comprehensive Coordinated Early Intervening Services (CCEIS): Significant Disproportionality

  36. CCEIS / Significant Disproportionality Revised regulations on significant disproportionality (34 CFR 300.636) have been finalized by the Office of Special Education Programs (OSEP). These regulations enforce the use of IDEA funds to be used on mandatory Comprehensive Coordinated Early Intervening Services (CCEIS).

  37. CCEIS / Significant Disproportionality LEAs found to be significantly disproportionate are required to set aside 15 percent of their total allocations (IDEA FlowThrough, IDEA PreSchool, and IDEA ARP FlowThrough and IDEA ARP PreSchool). This would also include allocation adjustments. The LEA must serve children age 3 through grade 12 who are and are not currently identified as needing special education or related services but are in need of additional academic and behavioral support. Funds must be used to identify and address the factors which contributed to the significant disproportionality for the identified category.

  38. CCEIS / Significant Disproportionality LEAs may use CCEIS funds for training, professional development, behavioral evaluations, and supports such as: -Functional Behavioral Assessments -Behavioral Intervention plans But only to the extent to address the factors identified as contributing to the significant disproportionality identified by the State.

  39. CCEIS / Significant Disproportionality LEAs are required to submit a Summary Analysis within their CCEIS application. The summary must be approved through the SES Data Manager prior to any claim approvals.

  40. CCEIS / Significant Disproportionality LEAs required to set aside funds for CCEIS cannot reduce the districts MOE. Funds must supplement not supplant. Funds cannot be used to provide services already required by law. Funds cannot be used to provide services that were paid for with other funds in a previous year.

  41. COOP / Interlocal co-op COOP / co-op

  42. COOP / Interlocal co-op LEAs that select to pool their funds must sign a letter of intent to participate in a special education cooperative arrangement (this is an arrangement that exists under federal law) or an interlocal cooperative (this is a cooperative entity that is created through a specific process under Oklahoma statute 70 O.S. 5-117b. also known as an interlocal co-op ). Participating cooperative LEAs other than interlocal co-ops should elect one LEA to act as the fiscal agent for funds.

  43. COOP / Interlocal co-op All LEA s participating in a COOP/Interlocal coop must complete a COOP/Interlocal Arrangement For Consolidated Funding Application and return to OSDE-SES Finance. This application must be signed by all LEAs participating in a COOP/Interlocal and will instruct OSDE-SES Finance the amount of funding to be transferred to the lead LEA. The transfer of funds must address IDEA B Flow Through and PreSchool funding and ARP Flow Through and ARP PreSchool funding.

  44. COOPERATIVE AND INTERLOCAL DISTRICT ARRANGEMENT FOR CONSOLIDATED FUNDING APPLICATION Local Education Agencies (LEAs) that select to pool their funds must sign this letter of intent to participate in a cooperative or interlocal program. Participating cooperative LEAs other than interlocal cooperatives should elect one LEA to act as the fiscal agent for funds. LEAs participating in a cooperative or interlocal cooperative must receive goods or services from the cooperative. The cooperative cannot act as a flow-through agent, but must provide a program consisting of the provision of goods and/or services (70 O.S. 5-117). It is not allowable for cooperatives or interlocals to pay federal special education funds to participating LEAs without providing goods and/or services. Applications for funds will not be approved if funds are simply flowed to participating LEAs without the provision of either goods or services. Payment will not be made to cooperatives or interlocals who are merely reimbursing participating LEAs. Federal special education funds are paid on a reimbursement basis only, for goods and/or services received. Warrants must be paid prior to the submission of an expenditure report (34 CFR 80.41). The fiscal agent must utilize Fund 12 (Co-op Fund). Public Schools will serve as the fiscal agent for the following districts electing to form a cooperative or interlocal cooperative for special education services (eg., Oklahoma/OSDE (99I099). If not the same, please indicate previous year fiscal agent. County/District Name/Code *IDEA 621 $ Amount or Percentage *ARP 628 $ Amount or Percentage *IDEA 641 $ Amount or Percentage *ARP 643 $ Amount or Percentage Signature of Superintendent Lead Fiscal Agent Participating LEA Participating LEA Participating LEA Participating LEA NOTE: An LEA Agreement for Special Education in Oklahoma and Assurances must be submitted for each LEA participating in the cooperative or interlocal. In addition, each participating LEA is still responsible for the compliance with IDEA Part B of the cooperative or interlocal as it relates to each child of the LEA served by the cooperative or interlocal. Prior to the release of IDEA Part B funds to the cooperative or interlocal, the fiscal agent of the cooperative of interlocal must print this page, obtain each LEA superintendent s signature, and mail an original copy by July 15 to: Oklahoma State Department of Education Special Education Services Suite 411 ATTN: Finance Section 2500 North Lincoln Boulevard Oklahoma City, Oklahoma 73105-4599

  45. COOP / Interlocal co-op LEAs participating in a cooperative arrangement or an interlocal co-op must receive goods or services from the cooperative entity. The special education cooperative cannot act as a flow-through agent, but must provide a program consisting of the provision of goods and/or services (70 O.S. 5-117).

  46. COOP / Interlocal co-op Assurances and LEA Agreement for Special Education must be submitted for each LEA participating in the cooperative or interlocal co- op. In addition, each participating LEA is still responsible for the compliance with IDEA Part B of the cooperative or interlocal as it relates to each child of the LEA served by the cooperative or interlocal.

  47. COOP / Interlocal co-op Each LEA participating in a cooperative arrangement for the provision of special education services retains the responsibility to ensure that each of its students receives a Free Appropriate Public Education (FAPE), so LEAs participating in such arrangements should monitor service provision as necessary to ensure each student is receiving a FAPE.

  48. Submitting Expenditure Reports for Reimbursement of Funds

Related


More Related Content

giItT1WQy@!-/#giItT1WQy@!-/#