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Fiscal Reporting


The School Financial Services (SFS) team collects detailed Fund 27 data through WISEdata Finance and certified through the Special Education Annual Report in the 1505-SE. This report is used to determine payment of state special education categorical aids and monitor compliance with the IDEA Maintenance of Effort requirements. 

Instructions for Completing the Special Education Reports

Technical assistance for completing the 1505-SE Special Education Annual Report.

Additional Resources

Act 221 Addendum Worksheets

Excel workbook to prepare required data for the Act 221 addendum.

FAQ for the Special Education Reports

Additional information on entering special education data in the 1505-SE.

GPO and GPI Corrections

Presentation on completing the required entries for reconciliation of federal grant funds exchanged between aid-eligible LEAs.


Independent Charter Schools (ICS)

Independent charter schools report their special education costs through the 1505-SE.  Pupil Transportation Aid continues to be reported through the SAFR portal. Independent charter schools can manage user access through the PI-1500.

2r and Non-Instrumentality Charter Licensing and Cost Worksheet

Independent charter schools are subject to the same manual audit program modification as districts, put into place due to ongoing challenges with ELO and staff reporting. 

Non-Instrumentality Charter Schools

Non-instrumentality charter schools have special education expenses reported by their contracting districts. An Excel claim form is available for these schools to use in developing their expense submissions to districts. A copy of this form must be sent to  DPI should receive the worksheet for prior year expenditures by October 1st.

2r and Non-Instrumentality Charter Licensing and Cost Worksheet