This is the version for attending via ZOOM (webinar). If you wish to attend in person, please register for session #58245 instead.
All local educational agencies (LEAs, which includes ISDs 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 budget and 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
- How to determine data required on the 2020-2021 Special Education Grant application, BS6016 Fiscal Compliance Schedule, applicable to:
- MOE Eligibility Standard
- MOE Voluntary Reduction
- How to estimate 2019-2020 MOE Preliminary Compliance
If you would like to use local data for the calculation of Excess Costs and MOE, please collect your LEA's year-to-date financial accounting records (detailed general ledger) for fiscal year 2019-2020.
Participation in this exercise is optional.
CPE/CEU INFORMATION for CPAs and TASBO-Certified Participants:
Specialized credit hours for CPAs and TASBO-Certified participants will not be awarded to participants who attend via webinar because ESC-20 does not have the capability of monitoring virtual attendance.
If you wish to earn these specialized credit hours, you must attend the session in person. Please register for session #58245 to attend in person instead of registering for this ZOOM session.
All ZOOM participants will receive a regular Connect20 certificate of attendance. The Connect20 certificate should not be used to report credit hours to TSBPA or TASBO since the hours on the certificate do not align with the requirements of TSBPA and TASBO.