Special Education Listserv
Subject: FY08 Special Education Part B FER and NEW Mandatory Forms
Source: Shelley Witherbee, Director, Funds Management
Intended Audience: Special Education Directors, Superintendents, Financial Administrators
Date: May 15, 2008
As the Division of Special Education prepares for the OSEP Fiscal Management Verification audit, several changes are taking place in relation to the requirements of receiving IDEA Part B Entitlement Funds.
In addition to submitting the Final Expenditure Report (FER) for Part B funding through the DESE Web Application, districts must electronically submit the following mandatory worksheets to the Division:
1) DESE Maintenance of Effort (MO 500-2150)
2) DESE Verification of Excess Cost (MO 500-2151)
NOTE: New versions of both worksheets with instructions have been posted to the Funds Management website at:
Between the current date and September 1, 2008, several reports are required to be completed and submitted to the Division of Special Education. These are:
- Maintenance of Effort for FY 2008 and 2009 (submitted via email by July 30)
- Verification of Excess Cost Worksheets for FY 2008 and 2009 (submitted via email by July 30)
- Part B Final Expenditure Report (FER) (preliminary and final reports) (submitted via the DESE Web Application)
- Part B application for FY 2009 (submitted via ePeGS by June 15)
Both the MOE and Verification of Excess Costs worksheets should be attached to an email and submitted to email@example.com by July 30. Remember to update the worksheets with final expenditures before emailing. Member districts of Cooperatives and Charter Schools must also complete these requirements.
The Verification of Excess Cost worksheet must be completed prior to completing the 2008-09 Part B Application in order for the district to determine the amount of funds the district must spend before using Part B dollars.
PLEASE KEEP IN MIND THAT THE DISTRICT'S 2008-09 PART B APPLICATION WILL NOT BE APPROVED (NOR CAN FUNDS BE ENCUMBERED) UNTIL THE 2007-08 PART B FER HAS BEEN SUBMITTED AND APPROVED.
Beginning with the 2008-09 school year, districts are required to code Special Education expenditures by separating state and local expenditures in order to be able to enter expenditures correctly in the MOE worksheet.
Timeline for completion/submission activity:
May 15, 2008 - Submit Estimated Part B Final Expenditure Report (FER) for the current (2007-08) school year via the DESE web application.
June 15, 2008 - Complete Initial Estimated Verification of Excess Cost Worksheet for the next (2008-09) school year (but do not submit at this time). This draft information is required to complete the Part B application for the next (2008-09) school year. This document will be final submitted on September 1.
- Submit Part B Application for the next (2008-09) school year via ePeGS (instructions will be sent in a later message).
July 30, 2008 - Submit amendments to Estimated Final Expenditure Report (submitted on May 15) for the previous (2007-08) school eear as final
FY08 financial data becomes available.
- Submit Maintenance of Effort Worksheet (MOE) for previous (2007-08) school year indicating final maintenance of effort data for the school
year just completed.
- Insure this MOE worksheet includes any amendments to the final FER.
This worksheet also includes the MOE estimated data for the new school year (2008-09).
- Submit Excess Cost Worksheet for previous (2007-08) school year that was completed by the district in June/July 2007 (2006-07 data).
September 1, 2008 - Submit an amended Final Excess Cost Worksheet that was completed by June 15 for the current (2008-09) school year (data available after the August 15 submission of the district Annual Secretary of the Board Report/ASBR).
For further information, contact the Funds Management Section at 573-751-0622 or firstname.lastname@example.org.
Missouri Department of Elementary and Secondary Education
Division of Special Education
P.O. Box 480
Jefferson City, MO 65102
Phone: 573-751-5739 Fax: 573-526-4404