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Subject: FYO8 Part B FER/Clarification on Part B IDEA Federal Funds Requirements

Source: Shelley Witherbee, Director, Funds Management

Intended Audience: Special Education Directors, Superintendents, Financial Administrators

Date: May 16, 2008

We understand that there is some confusion regarding the information recently sent out on the Final Expenditure Report, the maintenance of effort worksheet, and the new forms. We are providing the information below in an attempt to clarify.

There are five components to receiving Federal Part B IDEA Funds.  This applies to all districts receiving Federal Part B IDEA money, including districts in cooperatives and charter schools.  The requirements outlined below have been in place for more than ten years, these are not new requirements.  However, this is the first year the Division will be collecting the Excess Cost (Verification of) Calculation and Maintenance of Effort Calculation worksheets.  Both worksheets are posted on the Division's website and can be accessed at:  http://dese.mo.gov/divspeced/Finance/.  

Please note that DESE has had web server issues over the past week.  If you are unable to access the web applications or worksheets, please wait a day and try again. 

We would like you to submit your FER as soon as possible if you have not already done so; however, we have decided to extend the deadline to June 15.  Do not hesitate to call us if you need help.

1) Assurance Statement - the district must complete the assurance statement indicating that the Federal Part B funds will be spent appropriately.  The assurance statement is completed at the beginning of each school year on the DESE Web Applications systems before an application/request for funds may be submitted.  Starting in the 2008-09 school year, districts will complete the assurance statement in the new ePeGS reporting system.

2) Excess Cost (Verification of) Calculation Worksheet - the district must complete the excess cost calculation worksheet prior to the beginning of each school year.  This calculation indicates the amount of state and local funds a district must spend on children with disabilities before accessing any Federal Part B IDEA funds.  Districts use prior year ASBR data or prior year final expenditures in order to complete the worksheet.  The worksheet is posted on the Funds Management webpage at: http://dese.mo.gov/divspeced/Finance/.  This is the first year the Division is requiring that you submit the worksheets to us rather than just keeping them on file.  The worksheet that was completed at the beginning of the 2007-08 school year (using 2006-07 data) will be due to the Division July 30.  Please attach to an email and submit to webreplyspefm@dese.mo.gov

3) Budget Application - the district must complete the budget application at the beginning of each school year in order to receive Federal Part B IDEA funds.  The budget application indicates the amount of federal funds the district wants to spend from their allocation amount.  For the 2008-09 school year, the budget application must be submitted by June 15, 2008.  The application will be submitted on the new ePeGS reporting system, not on the current DESE Web Applications system.  This date has been moved up from prior years because the federal Education Department General Administrative Regulations (EDGAR) states that districts are unable to obligate funds until their application to the state is in an approvable form.  We have moved the date up to June 15 so that districts may start to obligate funds as of July 1.  However, keep in mind that a budget may not be submitted until an estimated Final Expenditure Report for the current 2007-08 school year has been submitted.

4) Maintenance of Effort Worksheet - the district must complete an estimated Maintenance of Effort worksheet by May 15 of each school year because the calculated amounts are needed to complete the Final Expenditure Report, that was due May 15.  This calculation shows that the district continues to spend the same amount of state and/or local funds as in the prior and budgeted year.  There is a revised form for the 2007-08 school year. The form is pretty much the same except that it breaks down expenditures between state and local funds since districts may also meet Maintenance of Effort requirements with local funds only.  If the district is unable to separate between state and local expenditures, they may put all expenditures under the state column. 

Districts use current year and budgeted next year expenditures to complete the form.  The worksheet is posted on the Funds Management webpage at: http://dese.mo.gov/divspeced/Finance/.  This is the first year the Division will be collecting these worksheets.  The worksheet completed in May 2008 for the 2007-08 school year needs to be updated with actual 2007-2008 data after June 30 and be due to the Division July 30.  Please attach to an email and submit to webreplyspefm@dese.mo.gov.

5) Final Expenditure Report (FER) - the district must complete the estimated final expenditure report stating how much of the federal funds were spent by May 15 of each year.  The FER is completed on the DESE Web Applications system.  The FER asks for the Maintenance of Effort (state and local expenditures) amounts for the prior year, current year, and budgeted year.  That is why the Maintenance Effort Worksheet described above needs to be completed prior to submitting the FER.  The amounts reported in the FER are estimated amounts, and the district should go back and amend the FER after all expenditures are known.  The district has until July 30 to submit all amendments to the FER.

If you need help completing any of the forms referenced above, please contact:  Debbie Gerlette at (573) 751-7022 or debbie.gerlette@dese.mo.gov Shelley Witherbee at (573) 751-4385 or shelley.witherbee@dese.mo.gov Sandy Kliethermes at (573) 751-0623 or sandy.kliethermes@dese.mo.gov

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Missouri Department of Elementary and Secondary Education
Division of Special Education
P.O. Box 480
Jefferson City, MO 65102
Email:  webreplyspe@dese.mo.gov
Phone: 573-751-5739   Fax:  573-526-4404

 

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