The School Financial Services (SFS) team collects detailed Fund 27 expenditure data through the PI-1505-SE Special Education Annual Report. This report is used to determine payment of state special education aids and monitor compliance with IDEA Maintenance of Effort requirements. We also collect planned Fund 27 expenditures through the PI-1504-SE Special Education Budget Report. Both reports use the same format.
Explains the process of completing the PI-1505-SE Annual and PI-1504-SE Budget Reports, including required addenda and user data reports for internal use.
Excel workbook to prepare data for the required Act 221 addendum, which provides detail on certain licensed pupil service positions.
Additional information on completing the PI-1505-SE Annual and PI-1504-SE Budget Reports.
Presentation on completing the required entries for reconciliation of federal grant funds exchanged between aid-eligible LEAs.
Instructions for printing the individual data reports.
Independent Charter Schools (ICS)
Independent charter schools report their special education costs through the same online PI-1504/05-SE reports as school districts. Because they are now eligible for Pupil Transportation Aid, their access to the reports will be through the SAFR portal. Independent charter schools can manage report users through the PI-1500.
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. Operators should provide a completed worksheet or similar documentation for the PI-1505-SE review process.
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.