This is the version for attending in person. If you wish to attend via ZOOM (webinar), please register for session #55713 instead.
All local educational agencies (LEAs, which includes independent school districts and open-enrollment charter schools) that receive Individuals with Disabilities Education Act, Part B (IDEA-B) funds must comply with the fiscal requirements of Excess Cost and Maintenance of Effort (MOE).
These requirements are applicable to LEAs that receive IDEA-B funds directly from TEA or indirectly as a member of a special education shared services arrangement (SSA) whose Fiscal Agent receives the IDEA-B funds from TEA on behalf of the member.
Excess Costs: LEAs are required to annually complete an Excess Cost Calculation to determine the amount of special education expenditures that must be expended with state and local funds, since IDEA-B funds cannot be used to pay for all the costs directly attributable to the education of a child with a disability.
MOE: LEAs are required to spend the same amount of state and/or local funds for special education expenditures from year to year unless the LEA qualifies for exceptions and/or the Voluntary Reduction adjustment.
The following topics will be addressed at the workshop:
- How to complete the Excess Cost Calculation tool
- How to determine data required on the 2019-2020 Special Education Grant application, BS6016 Fiscal Compliance Schedule, applicable to:
- MOE Eligibility Standard
- MOE Voluntary Reduction
- How to estimate 2018-2019 MOE Preliminary Compliance
If you would like to use local data for the calculation of Excess Costs and MOE, please bring your laptop and year-to-date financial accounting records (detailed general ledger) both 2017-2018 and 2018-2019 fiscal years. Laptops will be provided for participants who are unable to bring their own.
Lunch on your own.
CPE/CEU INFORMATION for CPAs and TASBO-Certified Participants:
CPE: ESC-20 is registered with the Texas State Board of Public Accountancy (TSBPA) as a Continuing Professional Education (CPE) sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program. Additional information or complaints regarding provision of CPE credits may be requested from TSBPA through its website: www.tsbpa.texas.gov or phone (512) 305-7800.
CEU: ESC-20 is an approved provider of Continuing Education (CEU) hours with the Texas Association of School Business Officials (TASBO). Additional information or complaints regarding provision of CEU credits may be requested from TASBO through its website: www.tasbo.org or phone (512) 462-1711.
Recommended Credit Hours: CPAs and TASBO-certified participants, who attend in person, may earn approximately 5 credit hours. These participants must sign in and out on a specialized sign-in sheet and will receive a specialized certificate of attendance via email from ESC-20. The specialized certificate aligns with the requirements of TSBPA and TASBO and awards credit hours based on 50-minute contact hours for content time only. CPAs and TASBO-certified participants should use the specialized certificates of attendance (rather than the Connect20 certificates) to report earned credit hours to TSBPA or TASBO.
Course Requisites: None
Instructional Delivery Method: Live Program - Workshop [Please note: Participants who attend via webinar (if the workshop offers webinar attendance) rather than in person will not be awarded these special CPE/CEU credit hours since ESC-20 does not have the capability of monitoring virtual attendance.]
Proposed Audience: Business Managers, Fiscal Staff, Special Education Directors
Contact Information: For assistance with registration, cancellation, or refund policies, please contact ESC-20 Central Registration at (210) 370-5671 or email: registration@esc20.net