Final Class Presentation

OLPD 5375 – Special Education Finance

Dr. Ghere and Dr. Sonenblum
July 17, 2020

Heather Schutte
 Objectives
District 0495 – Grand Meadow Public School District
special education financial status for FY 2019

• Child Count data

• Administrative Model
• Revenues
• Expenditures
• Concerns for the future
• Overall status
 Total Enrollment FY 18-19 to FY 19-20
• 346 students to 350 students

Total Receiving Special Education Services FY

18-19 to FY 19-20
Child Count • 48 students (13.8% of total enrollment) to 51
Overview students (14.5% of total enrollment)

District is growing from FY 18-19 to FY 19-20

• +1.15% in Total Enrollment
• +6.25% in Total Students Receiving Special
Education Services
Child Count - Age Ages 18-21 Birth-2
4% 2%
Early Childhood
13%

Ages 12-17
42%

Ages 6-11
40%

Birth-2 Early Childhood Ages 6-11 Ages 12-17 Ages 18-21

Sources: Unduplicated Child Count December 1, 2018, page 145

MARSS33 December 1, 2018 State Totals by Disability/Age
Child Count – Disability Categories
Number of Students with a Disability
25

21 21
20

15

10
10 9

6
5 5
5
3 3 3
2 2 2 2 2
1 1 1
0 0 0 0 0 0 0 0 0 0
0
SLI DCD: DCD: S-P SMI PI HI VI SLD EBD D/B OHD ASD TBI DD
MM

1-Dec-18 1-Dec-19
Sources: Unduplicated Child Count December 1, 2018, page 314
Unduplicated Child Count December 1, 2019, page 312
State Child Count Comparison 2019
State % of Total District 0495 % of Total
Specific Learning Disabilities 22.92% 41.17%
Developmental Delay 13.14% 19.6%
Speech Language Impaired 15.49% 5.88%
Other Health Impaired 13.59% 9.8%
Autism Spectrum Disorders 13.88% 11.76%
Visually Impaired 0.34% 1.96%
Hearing Impaired 1.72% 1.96%

Source: MARSS33 December 1, 2018 State Totals by Disability/Age

Child Count – Federal Settings
Federal Setting Federal Setting 04
03 2%
10%

Federal Setting
01
52%

Federal Setting
02
36%

Federal Setting 01 Federal Setting 02 Federal Setting 03 Federal Setting 04

Sources: Unduplicated Child Count December 1, 2018, page 314

Unduplicated Child Count December 1, 2019, page 312
Administrative Model for District 0495
Resident students
Service Cooperative
serviced by other
ECSU Region
districts/cooperatives

Regional Management
Information Center
Special Education RMIC (ESV)
Cooperative District

Grand
Carl Perkins Meadow Open Enrollment by
other independent
Consortium
Public School school districts

District
 • State funding (net aid prior to growth/hold harmless)
• $270,420.39
• Tuition Billing
• $47,473.32
• Federal funding (categorical aid)
Revenue • $73,730.20
• Medical Assistance and Third-Party Billing
Overview • $138,858.80 + $3,217.76

FY 19-20 Net State Special Education Aid: $364,879.30

FY 18-19 Net State Special Education Aid: $383,484.89
Decrease in revenue by 4.85%

Sources: FY 18-19 State Special Education Comprehensive Aid Report, page 600
FY 19-20 State Special Education Comprehensive Aid Report, page 600
 Tuition Billing
$120,000.00

$100,000.00 $102,805.16
$100,217.76

$89,363.60
$80,000.00

$60,000.00
$60,210.29
$52,995.03
$47,473.32 $49,810.13
$40,000.00 $40,007.47 $41,890.28

$20,000.00

$0.00
18-19 19-20 20-21
Expenditures Revenue Net Expenditure
Sources: 18-19 District Tuition Bill Calculation, page 193
19-20 District Tuition Bill Calculation, page 174
20-21 District Tuition Bill Calculation, page 179
Revenue – State Aid Calculation
District will be receive the lesser of three calculations:

OPTION 1: Old Formula

• $235,041.99

OPTION 2: New Formula

• $226,415.10

OPTION 3: Census-based
• $377, 333.09

Source: FY 18-19 State Special Education Comprehensive Aid Report, page 599
Revenue – State Aid Calculation (continued)
State Initial Aid: $226,415.10
OPTION 2: New Formula Excess Cost Aid: 42,677.13
• $226,415.10 Transportation Aid: 48,801.48
+ Tuition Adjustment: - 47,473.32

Net SPED State Aid: $270,420.39

(prior to Growth/Hold Harmless)

Source: FY 18-19 State Special Education Comprehensive Aid Report, page 599
Revenue – Federal Aid

SFY 2018 Allocation SFY 2019 Allocation Change

FIN 419 (Ages 3-21) $29,971.48 $83,859.77 +63.58%

FIN 420 (Ages 3-5) $1,006.04 $1,097.46 +0.05%

FIN 422 (Birth-2) $3,211.97 $0.oo

Sources: State Fiscal Year 2019 Finance Code 419 and 420 Allocations
State Fiscal Year (SFY) 2019 Finance Code (FIN) 422 Part C Allocations
State Fiscal Year (SFY) 2018 Finance Code (FIN) 419 and 420 Final Allocations
State Fiscal Year 2018 Finance Code 422 Part C Allocations
Revenue – Medical Assistance and Third Party
Billing
TOTAL Medical Assistance Reimbursable Costs: $138,858.80

Largest Categories of Reimbursable Costs

1. Mental Health: $49,965.10
2. Occupational Therapy: $49,458.19
3. Personal Care: $29,357.03
4. Speech Language/Hearing Therapy: $10,078. 48

TOTAL Third Party Expenditures:

• $3,217.76
Sources: FY 18-19 Special Education Salary and FTE Information for MA
 OPTION 2: New Formula
• Total Special Education Expenditures:
$452,830.19

Expenditures • Total Transportation Expenditures: $48,801.48

Overview
Increase in Total Special Education
Expenditures from FY 17-18 by 7.4%

Sources: 17-18 Special Education Cross Subsidies Settings I-VIII Include Grade K-12 Final Report
18-19 UFARS/Special Education Comparison page 757
FY 19-20 State Special Education Comprehensive Aid Report, page 600
Expenditures
Largest Categories of Expenditures
1. Licensed Staff: $348,900.26
2. Benefits: $73,684.81
3. Transportation: $48,801.48
4. Non-licensed Staff: $29,357.03

Reimbursable Reconcile: $73,730.20 (includes office supplies/materials and benefits)

Non-reimbursable Reconcile: $0.00

Sources: 18-19 UFARS/Special Education Comparison page 757

FY 19-20 State Special Education Comprehensive Aid Report, pages 599-600
18-19 Special Education Maintenance of Effort, page 150
Expenditures – Proportionate Share
Section 611 Entitlement: $84,476.17

District 495 services 58 students in special education

• 1 student attends non-public school

Average cost per student: $1,456.49

TOTAL amount to spend on non-public students: $1,456.49

Source: Proportionate Share of Parentally Placed Students 19-20, page 3

 Revenue – Cross Subsidies
$600,000.00
$560,797.72
$529,732.84
$500,000.00 $473,138.00

$400,000.00 $373,322.00

$300,000.00

$200,000.00

$99,817.00 $72,344.00
$100,000.00
$31,064.88 $31,064.88 $27,472.00
$-
$0.00
SPED Expenditures SPED Revenue Gross Cross-Subsidy Adjusted GenEd Revenue for Adjusted Net Cross-Subsidy
SPED
SFY 17-18 SFY 18-19

Sources: 2017 Special Education Cross-Subsidies – District Order

2018 Special Education Cross-Subsidies – District Order
Revenue – Cross Subsidies
• Average Weighted Pupil Unit • Gen Ed Revenue spent in SPED
(AWPU)
• ECIS: - 22%
• Setting I: - 2%
• Setting II: + 3%
• Setting III: - 16%
• Setting IV: Decrease
• Setting V: No change
• Setting VI: Increase
• Setting VII: No change
• Setting VIII: Increase
settings
• ECIS: - 49.5%
• Setting I: + 10%
• Setting II: + 15%
• Setting III: - 4%
• Setting IV: Decrease
• Setting V: No change
• Setting VI: Increase
• Setting VII: No change
• Setting VIII: Increase
Sources: 2017 Special Education Cross-Subsidies – District Order
2018 Special Education Cross-Subsidies – District Order
Maintenance of Effort (MOE)
District 495 made MOE for 2018-19
• The local funding levels are not lower than the previous year

• Test 3: The net special education expenditures is greater than the net special
education expenditures from the previous year

• Test 4: The net special education expenditures per pupil is greater than the
net special education expenditures per pupil from the previous year

District 495 does NOT have to repay Federal aid

Sources: 18-19 Special Education Maintenance of Effort, page 150
Concerns for the Future
$364,879.30 Special Education Revenues
- 452,830.19 Special Education Expenditures
- $ 87,950.89

• Monitor Maintenance of Effort for next year

• Projected increase in cross subsidy revenue
• Tuition billing increase to SMEC for high needs students

Source: FY 18-19 State Special Education Comprehensive Aid Report, pages 597-600
Overall
Child Count Financials
• Enrollment is growing • Decrease in special education
• Student numbers in SPED is in line revenue
with state averages • Increase in tuition billing is
• Grand Meadow has more SLD and DD increasing
than the state average
• Expenditures have grown in
• Low-incidence disabilities are similar
to the state average special education
• Increase in cross subsidies
Address the loss in revenue and growing expenditures and cross subsidies
Sources: FY 18-19 State Special Education Comprehensive Aid Report, pages 597-600
18-19 Special Education Maintenance of Effort, page 150
 Thank You!
Heather Schutte

Candidate for
K-12 Administration licensure
Director of Special Education licensure