[SE-Dir] OSL&P: Coding Special Education Expenditures

ALLRAN Laura laura.allran at state.or.us
Wed Mar 16 09:44:44 PDT 2011


TO:       All District and ESD Special Education Directors

The message below is being sent to you on behalf of:


Nancy Latini, PhD
Assistant Superintendent
Student Learning & Partnerships
______________________________________________
March 16, 2011

RE:  Coding Special Education Expenditures

Good morning - please read the message below about Maintenance of Effort that was sent to your business managers.  I wanted you to be aware of this information as well.  Thank you and have a great (or at least dry) day.

Nancy Latini, PhD
Assistant Superintendent

To: Business Managers and Special Education Directors
From: Barb Cruickshank and Steve Smith
Re: Coding Special Education Expenditures

It has recently come to ODE's attention that there is some confusion regarding the proper way to code Special Education expenditures as it relates to IDEA funds and MOE.

Area of Responsibility (AofR) 320 is designated for Special Education.  It should only be used for services provided to K-12 students on IEP' s.  It should be used in both the General Fund (100) and Special Revenue Funds (200) that qualify as Special Education services.

The confusion seems to surface when we talk about Maintenance of Effort.  MOE is comprised of anything coded to AofR 320 in the General Fund (100).  In 08-09, 09-10 and 10-11 districts must record the ARRA State Fiscal Stabilization Funds (SFSF) in the General Fund and may use those funds to help establish the MOE bar.

ARRA IDEA, ARRA Title I and other grants must be recorded in a Special Revenue Fund.  Special Revenue Funds are NOT part of the MOE calculation, but ODE uses the Fund 200, AofR 320 to determine the level of Special Education services provided by each district (not MOE).

We hope that clears up any misconception regarding Special Education and Maintenance of Effort.

If you have questions, you can contact Steve Smith at 503-947-5711; steve.w.smith at state.or.us<mailto:steve.w.smith at state.or.us> or Barbara Cruickshank at 503-947-5916; Barbara.Cruickshank at state.or.us<mailto:Barbara.Cruickshank at state.or.us>.


If you have any difficulty viewing this document, please contact Laura Allran at laura.allran at state.or.us<mailto:laura.allran at state.or.us>  or 503-947-5674.

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