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Special Education – Fiscal Overview
Session 3
Kathy Guralski, School Finance Auditor
Lori Ames, School Finance Consultant
12/12/06
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Agenda
PI 1505 SE – SAFR Discrepancy Salaries – No Fringes Homebound Transportation-Object 300/Project 011 Grant Payments Deductible Receipts Questions & Answers
SE-SAFR Discrepancy
Problem Example:
Function 27E 150000, Objects 100-900 – Special Education
Expenditures recorded in Objects 100-900 (all projects) in Function 152000-159300 on the PI 1505 SE exceed the corresponding entries in Objects 100-900 on your SAFR Annual.
SE – SAFR Discrepancy
Correction:Data entered in the SE report should match
data entered in the SAFR report.Check function grand totalCheck individual object totals (100’s, 200’s,
300’s, 400’s, 500s, & 900’s)Amend the PI 1505 SE (if necessary)Amend the on-line SAFR Annual (if necessary)
Salaries But No Fringes
Problem Example:
Function 223300, Project 011 – Leadership – Salaries But No Fringes
Object 100 Salary with $0 Object 200 (Fringe) expenditures are recorded in this Function on your PI 1505 SE.
Salaries But No Fringes
Correction: If an aidable salary expense (project 011) is
reported, then an associated aidable fringe expense (project 011) should be reported.
Verify report data was entered correctly. If no fringe benefit expense, was this really a
payment for service (object 300)Amend the PI 1505 SE (if necessary)Amend the on-line SAFR Annual (if necessary)
EEN Homebound
Problem:
Function 156200, Object 342 (Project 011) – EEN Homebound – Teacher Travel But no Salary/Fringes
Object 342 (teacher travel) (project 011) expenditures are recorded on your PI 1505 SE. If salary/fringes are not aidable, neither is the teacher travel.
EEN Homebound
Correction:Verify whether salary/fringe payments exist and
are coded correctly. If salary/fringe does not exist, recode travel
expense to project 019Verify 342 expense is truly for travel and not for a
purchased service (object 300, project 019) expense.
Amend the PI 1505 SE (if necessary)Amend the on-line SAFR Annual (if necessary)
Transportation-Object 300, Project 011
Problem Example:
Function 27E 256000, Object 300 (Project 011) – Special Transportation
Expenditures recorded in Object 300 (project 011) in function 256000 on your PI 1506 SE exceed the corresponding entries in Objects 310, 320, 341, 348, 350, and 360 in all 256000 functions on your SAFR annual.
Transportation-Object 300, Project 011
Correction:Verify that the expenses have been entered on
the various reports correctly.Verify that all expenses coded to object 300,
project 011 are truly aidable expenses (310, 320, 341, 348, 350, and 360)
Amend the PI 1505 SE (if necessary)Amend the on-line SAFR Annual (if necessary)
Grant Payments Between Entities
Incorrectly reporting grant payments between entities is the most common error in the annual report.
More complex because it requires special coding/reporting between two entities
Grant Payments Between Entities
For entity that is not the grant holder:
Code expenses to the appropriate 316, 317, 516, 517 project number
When reimbursed by the other grant-holding entity, receipt the funds into the corresponding source (316, 317, 516, or 517)
Grant Payments Between Entities
For the district who is the grant-holder:
Code the reimbursement to the appropriate project (340 or 599)
In the special education report, answer “yes” to paying another LEA for services from your grants, identify the entity, and the amount paid
Grant Payments Between Entities
How does DPI verify grant payments between entities?
Special Education Report Edit
Verify the amount paid and reported by the reimbursing district is equal to the amount reported by the non-grant holding district in the appropriate expense 316, 317, 516, or 517 project lines.
Deductible Receipts
What is a deductible receipt?
A deductible receipt is created when an entity incurs an aidable expense (coded to project 011) that is ultimately reimbursed by another entity with grant funds.
Deductible Receipts
Why does DPI care about deductible receipts?
DPI should not pay special education categorical aid on an aidable expense (coded to project 011) that has been reimbursed with state or federal grant funds.
Deductible Receipts
How should entities report deductible receipts? The district incurring the original expense should:
Code the original expense with the appropriate project. (most likely 011 or 019)
Code the reimbursement to the appropriate 316, 317, 516, or 517 source code.
In the special education report:
Answer “yes” to receiving deductible receipts, identify the entity, and the amount receipted (only the 011 amount)
On the 27D line, enter the amount of 011 expenses that were reimbursed by another entity with grant funds
Deductible Receipts
How should entities report deductible receipts?The district reimbursing the original expense
should:
Code the reimbursement expense with the appropriate project. (mostly likely 340 or 599)
In the special education report, answer “yes” to paying another LEA for services from their grants, identify the entity, and the amount paid
Deductible Receipts
How does DPI verify deductible receipts?
Special Education Report Edit
Verify the amount paid and reported by the reimbursing district is equal to or less than the amount received and reported on the deductible receipt question and on the 27D lines by the entity incurring the original expense.
Sources Vs. D-Line Deductible Receipts
Problem Example:
The total deductible receipts reported for all sources in the Source box do not match the total deductible receipts recorded on the 27D lines of the PI 1505 SE.
Sources Vs. D-Line Deductible Receipts
Correction:
Determine whether the total in the source box or the total of the 27D lines is accurate
Amend the PI 1505 SE so that in the end, these two numbers are the same
Grant Payments by Other LEA’s to this LEA
Problem Example:
The following LEAs have indicated paying your LEA for special ed services with grant money: District B in the amount of $x,xxx.xx.
Deductible receipts are not reported on the 27D lines and insufficient expenditures are recorded in Projects 317 (school districts) and/or 517(CESA/CCDEB) of your PI 1505 SE.
Grant Payments by Other LEAs to this LEA
Correction:
If original vendor expenses are not in Fund 27, email a detailed listing (Fund, Function, Object, Project (if any) and amount of those vendor expenditures in writing.
Grant Payments by Other LEAs to this LEA
Correction: If the grant revenue received is open
enrollment revenue: If flat amount only – email the statement “Only
$x,xxx.xx for (number) of children was billed to (Name of LEA)
If flat amount plus additional - report the additional amount only as a deductible receipt on the 27D line if the other LEA used grant money to pay the additional amount.
Grant Payments by Other LEAs to this LEA
Correction: If the original expenses are in fund 27:
For any expense coded to the 011 project, identify expenses on the 27D line and identify the sources with amounts in the source box.
- or -
Reclassify all the original expenses to the appropriate project 317 or 517 so that the amount reimbursed equals the amount expended in these projects.
Contacts
Beverly Kraus [email protected]
Lori Ames [email protected]
Kathy Guralski [email protected]
Questions?
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PRODUCED BY:Daryl Miller
