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PI-1505-SE Edit Resolution

Note on All Edits

An edit that involves only recoding an expense's project code can be made in the PI-1505-SE only. See the "Manual Entry" section of the PI-1505-SE Instructions for details and be sure to resubmit the report.

An edit that involves recoding by object, function and/or fund must be made in both the PI-1505 Annual Report and the PI-1505-SE. Editing one report without making the corresponding edit in the other will create an error that keeps you from resubmitting them.

Act 221 Full Annual/Special Ed Reports Discrepancy

Triggered By

The total amount reported on the PI-1505-SE Act 221 addendum for one of the Act 221 functions (212000, 213000, 214000 or 215000) exceeds the total salary and benefits (objects 100 & 200) reported for that function in all funds on the PI-1505 Annual Report. Note: This creates an error in the PI-1505 and a warning in the PI-1505-SE.

Description

The Act 221 addendum is used to report the total salary and benefits in all funds for licensed social workers, guidance counselors, school nurses and psychologists. The total reported on the PI-1505 can exceed the addendum total because the PI-1505 would include unlicensed staff (such as a guidance secretary). However, the addendum total can never exceed the PI-1505 total. Often, this results from the addition of object 300 or 400 expenses (e.g. travel, supplies) to the addendum.

Resolution

Review your records and reduce the amounts reported on the Act 221 addendum to include only the all funds total of salary and benefits for licensed staff.

Act 221 Grant Payments Received Addendum Discrepancy

Triggered By

For one of the "Act 221" pupil services functions (212000 Social Work, 213000 Guidance, 214000 Health or 215000 Psychological Services), the amount reported on the -004 line of the Act 221 addendum is less than the sum of:

  • the corresponding 27D-21x000-000-011 line on the Grant Payments Received Expenditure Breakdown; and
  • the total Fund 27 salary and benefit (objects 100 and 200) expenditures coded to grant transit projects 315 and 317.

Description

For each function on the Act 221 addendum, the fourth line is where you report the portion of salary and benefits paid with grant funds awarded to another LEA and paid to you. This amount needs to be consistent with data elsewhere in the PI-1505-SE.

Resolution

Review your records. If the difference includes costs for licensed staff coded to another fund (such as Fund 10) then contact the SFS consultant as described in the email. Otherwise, correct the amounts in the Act 221 addendum and make any necessary adjustments to reported project 011 costs.

Benefits with No Salary/Salary with No Benefits

Triggered By

Object 100 salary costs reported in a function without associated object 200 benefits or vice versa.

Description

Benefits reported without salary (or vice versa) is usually the result of a coding error. At a minimum, salary must have an associated object 220 FICA contribution. This error is triggered only by object coding, not project coding (e.g. coding only salary to project 340 for a partly IDEA-funded function will not trigger it).

Resolution

Review your records and recode these costs as appropriate.

Bus/Equipment Purchased Without Prior Authorization

Triggered By

Costs reported in 27E-256xxx-550/560-011 without purchase authorization on file.

Description

Buses and other vehicles purchased for special education transportation require prior approval from the director of the Special Education team in order for the purchase cost to be eligible for categorical aid. Accessibility equipment costing $10,000 or more also requires prior approval. This approval requires an assurance that the vehicle or equipment will be used only to provide transportation as required by special education students' IEPs.

Resolution

  • Amount of $10,000 or more: If you believe you should have a prior authorization on file, contact the SFS consultant as described in the email. Otherwise, recode the costs to project 019.
  • Amount less than $10,000: If the purchase was for accessibility equipment, or you believe you should have a prior authorization on file, contact the SFS consultant as described in the email. Otherwise, recode the costs to project 019.

Check for Unaidable Costs Under Object 290

Triggered By

Object 290 costs reported with project 011.

Description

Object 290 is a roll-up object that isn't broken down in the PI-1505-SE. Because not all expenses coded to the object 290 series are eligible for categorical aid, we require districts to review these costs. As of WUFAR Revision 20/21, the only eligible expenses are:

  • 292 Annuity Payments for Current Employees
  • 293 Miscellaneous Benefits (for current employees only)
  • 296 Other Taxable Employee Benefits (for current employees only)

College credit reimbursements (291), taxable meals (295) and "pay-as-you-go" benefits to retirees are not eligible for categorical aid.

Resolution

Review your object 290-series cost data. If some or all of these costs are not eligible for categorical aid, recode them to project 019. Otherwise, contact the SFS consultant as described in the email, describing what is included in the costs you reported.

Function 216000 Speech/Language Services

Triggered By

Costs reported under function 216000.

Description

Function 216000 is used for speech pathology and audiology services, such as screening or non-IEP assistance. Instructional services provided under an IEP are coded to hearing impaired function 156100 or speech and language function 156600 (or 436000 if contracted). Expenses are coded to Fund 27, function 216000 only in specific circumstances, usually with child find activities.

Resolution

Review your function 216000 cost records and determine if the costs reported are correct. If so, contact the SFS consultant as described in the email to confirm that they are. Otherwise, recode the costs as appropriate.

Function 436000 Costs on Grant Payments Received Addendum

Triggered By

An amount reported on the Grant Payments Received Expenditure Breakdown addendum (GPREB) on line 27D-436000-000-011.

Description

The GPREB is used to account for costs paid with IDEA or other grant funding by creating deductible receipts for each aid-eligible function. It describes what the reporting LEA purchased with the paying LEA's grant funds. If the paying LEA purchased instructional services coded to function 436000 from the reporting LEA, then the reporting LEA should code that amount on the GPREB to the functions of the instructional services purchased, not to 436000.

Resolution

Review your records supporting the amount reported on GPREB line 27D-436000-000-011. If the purchased instruction you reported was actually provided by your own staff, recode that amount to the appropriate lines on the GPREB (for example, if the other LEA paid for an aide, move the amount for that aide to 27D-159100-000-011). Only aid-eligible, grant-paid instruction contracted by you should be reported on 27D-436000-000-011.

GPO vs. Grant Projects to LEA Objects

Triggered By

A difference between the amount of grant funds reported in the Special Education Grant Payments sent to other entities addendum as being sent to districts, CCDEBs or CESAs, and total 27E with objects 382 (district), 383 (CCDEB) or 386 (CESA) and a grant project*.

Description

The amount of grant funds you report as being sent to other aid-eligible LEAs, for the grant payments reconciliation, should match the amount of expenditures coded as being paid to other aid-eligible LEAs with grant funds.

Resolution

Review your records. If the difference is due to your grant projects reflecting budgeted amounts rather than actuals, you under-claimed a grant and didn't adjust your books at the end of the year (contact the SFS consultant as described in the email). Otherwise, recode your reported costs or adjust your GPO as appropriate. If you adjust your GPO, make sure to contact the other LEA(s) so they can make adjustments on their end.

* Grant projects: 340 (IDEA), 599 (other grant), 315/317/515/517 (grant transits) and 141/151/836 (Title I)

GPREB Expense in a Fund Other than 27

Triggered By

An amount reported in the Grant Payments Received Expenditure Breakdown addendum on the "Expense in a Fund Other than 27" line (NFS-000000-999-999).

Description

A grant payment must be included in the GPI/GPO reconciliation if either the sending or receiving LEA codes the revenue to Fund 27. In specific cases (e.g. staff training, equipment purchases) it may be appropriate for the receiving LEA to have the resulting expense coded to Fund 10 or another non-special education fund. The Fund 10 portion of a tuition payment may never be paid with IDEA funds.

Resolution

Review your records supporting the amount reported on GPREB line NFS-000000-999-999. If the sending district paid the Fund 10 portion of a tuition payment with IDEA funds, contact the SFS consultant as described in the email to begin the process of resolving this issue. If the amount should have been reported on another line on the GPREB, recode it to that line. Otherwise, contact the SFS consultant as described in the email with a description of what is included in this amount.

Grant Payments Received/Sent Discrepancy

Triggered By

A discrepancy between LEAs in the amounts reported in their Grant Payments Received/Sent addenda.

Description

When two LEAs report an exchange of grant (e.g. IDEA) funds on their GPI/GPO addends, the amount exchanged must agree on both ends. There are a few common reasons why this occurs:

  • the sending LEA did not tell the receiving LEA they were paying with grant funds;
  • the receiving LEA incorrectly believed the sending LEA was paying with grant funds;
  • the sending LEA (often a CESA) has not yet completed its reconciliation of grant payments; and
  • a payment was made partly with grant funds but the receiving LEA recorded the full amount as grant-paid.

The "Reconcile Grant Payments" report, found on the Data Reports page of the PI-1505-SE, shows all of the reported grant payments to and from your LEA and any differences among those amounts.

Resolution

Contact the other entity and verify whether payments were made with grant funds. If a payment did not involve grant funds, then both LEAs should omit it from their GPI/GPO totals reported. Otherwise, both the sending and receiving LEAs make edits as necessary:

  • Sending LEA: Correct the amount reported on the GPO-000000-000-000 line on the Enter/Edit screen. Update the Special Education Grant Payments Sent To Other Entities addendum.
  • Receiving LEA: Correct the amount reported on the GPI-000000-000-000 line on the Enter/Edit screen. Update the Special Education Grant Payments Received From Other Entities addendum. There are two ways to account for the grant payment in your expenditure detail:
    • Code the expenses paid for with federal grant funds to project 317 (from a district) or 517 (from a CESA/CCDEB). The total reported will roll up into the Grant Payments Received Expenditure Breakdown (GPREB) addendum. State grant funds use projects 315 and 515.
    • Enter each component of the costs paid with grant funds on the appropriate line of the GPREB addendum:
      • Aid-eligible (project 011) costs go on the appropriate function line.
      • The total amount of non-eligible (project 019) costs goes on the 27D-999999-999-019 line at the end.
      • Flat-rate open enrollment costs go on the NFS-000000-999-998 line. Note that IDEA funds may not be used to pay for the flat-rate portion of special education open enrollment; if the sending LEA indicates they did so, contact the SFS consultant as described in the email.
      • Costs outside Fund 27 go on the NFS-000000-999-999 line. Usually, this would be IDEA CEIS which goes in Fund 10.

If the grant involves a lump sum payment for fulfillment of a contract or performance requirement, only the specific expenditures supported by that grant need to be coded with a grant transit project (315/317/515/517) or offset on the appropriate 011/019 lines of the GPREB addendum. The balance (the lump sum minus the actual expenditures) is reported on the "Expenditure in a Fund Other than 27" line of the GPREB addendum.

Remember, the purpose of grant payment reconciliation is to ensure that categorical aid is not paid on costs already funded by another source.

Homebound Travel Expenses More than 25 Percent of Salary and Benefits (including School-Age Parent)

Triggered By

Travel costs reported in 27E-156200-342-011 exceed 25 percent of the total salary and benefits reported in 27E-156200-100/200-011 (or function 174200 for homebound school-age parent instruction).

Description

25 percent is the audit threshold we use to request that districts review their travel costs associated with homebound instruction. Travel costs above this threshold may be excessive or unjustified by documentation.

Resolution

Review your function 156200 cost records and determine if the travel costs reported are correct and justified. If so, contact the SFS consultant as described in the email to confirm that they are. Otherwise, recode the costs as appropriate.

Homebound Travel Expenses without Salary and Benefits (including School-Age Parent)

Triggered By

Travel costs reported in 27E-156200-342-011 without associated salary and benefits in 27E-156200-100/200-011 (or function 174200 for homebound school-age parent instruction).

Description

In order to claim travel costs for homebound instruction, there must also be salary and benefit costs for the individual delivering that instruction.

Resolution

Review your function 156200 cost records and resolve as follows:

  • If salary and benefits were incorrectly lumped in with object 342 travel costs (or elsewhere in object 300), recode those expenses to the correct project 011 accounts.
  • If there are no specific salary and benefits associated with homebound instruction, recode the travel costs to 27E-156200-342-019.
  • If the salary and benefits were paid with IDEA or other grant funds, contact the SFS consultant as described in the email.

Hospital-Placed Student Expenses

Triggered By

Costs reported in function 156800, project 011.

Description

Categorical aid for instructional expenses related to students placed in a children's hospital under s. 115.88(4), Wis. Stats., requires pre-approval from DPI. At this time, only the Madison Metropolitan and Wauwatosa districts are approved.

Resolution

Review your records and recode the costs as appropriate.

Open Enrollment Flat Rate Amount

Triggered By

An even multiple of the open enrollment flat rate amount ($6,485 for FY 2014) reported in functions 436000 or 437000, objects 382 or 386.

Description

When tuition for special education students is based upon the open enrollment flat rate, the flat rate portion is coded to Fund 10 while only the specific, additional costs of special education services are coded to Fund 27 (see "Open Enrollment," WUFAR Issues and Examples).

Resolution

Review your records. If the expense(s) coded to the function indicated are for the open enrollment flat rate portion of special education tuition, recode the expense to Fund 10, function 431000 or 435000. Otherwise, contact the SFS consultant with a description of the expense(s) and an explanation for why the flat rate amount was used.

Package Program Projects

Triggered By

Costs reported with projects 091 or 092 outside a CESA or county with a package program.

Description

Projects 091 and 092 are reserved for costs incurred as part of a package program.

Resolution

Review your records and recode the costs as appropriate.

Project 019 Administrative Costs

Triggered By

Costs reported under project 019 with functions 230000, 240000, 251000, 258000 or 259000 with more than a 25 percent difference from the prior year (this includes a total of zero in either year).

Description

Generally, administration is not an excess cost of special education. We are aware of a few districts that allocate a portion of their administrative costs to Fund 27 under project 019. This practice is allowed under WUFAR but the Special Education team will not permit a district to begin doing so in order to meet MOE. We do not consider this a correct practice but will allow it for districts that have done so consistently in the past, to enable "apples-to-apples" comparisons for MOE eligibility and compliance. Many of these costs were removed for the Fund 27 Matrix update effective July 1, 2014 (part of WUFAR revision 23).

Resolution

The email will include the total project 019 costs reported under the functions listed above, in both the current and prior report years. Resolving this edit depends on what those totals are:

  • If the prior year total is zero and the current year total is not (i.e. you began coding administration to project 019), we strongly recommend recoding these costs back to Fund 10. Coding them to Fund 27 will build your base for future MOE and your coding may not be allowed under the latest WUFAR revision. The Special Education team will not allow you to do this if you are failing MOE.
  • If the current year total is zero and the prior year total is not (i.e. you stopped coding administration to project 019), review your records and ensure that it is not causing you to fail MOE. If it is, follow up with the Special Education team about the potential for an administrative exception.
  • If both years' totals are greater than zero then the total has changed by more than 25 percent. Review your records and ensure that it is not causing you to fail MOE. You are permitted to continue past practice in order to demonstrate MOE.

Purchased Services with Contracted Transportation

Triggered By

Costs reported in 27E-2567x0-310-011.

Description

The only expenses that may be coded to these accounts (and are eligible for categorical aid) are contracted, licensed bus aides.

Resolution

Review your records and determine if the costs reported include only contracted, licensed bus aides. If so, contact the SFS consultant as described in the email to confirm that they are. Otherwise, recode the costs as appropriate.

Room and Board

Triggered By

Costs reported in 27E-256912-345-011.

Description

Categorical aid for room and board for placements requires prior approval from the director of the Special Education team.

Resolution

Review your records and recode the costs as appropriate.

Unallowed IDEA Administrative Costs

Triggered By

Costs reported under project 340 with functions 230000, 240000, 251000, 258000 or 259000.

Description

Administration is not an allowed expense for IDEA funding and the IDEA software will not allow you to submit claims under these functions (the only exception is the IDEA portion of a Single Audit coded to function 231700).

Resolution

If the only expense is the IDEA portion of a Single Audit coded to function 231700, contact the SFS consultant as described in the email. Otherwise, review your records and recode the costs as appropriate. The Special Education team will follow up to verify that your IDEA claim did not include unallowed administrative expenses.

For questions about this information, contact Roselynn Bittorf (608) 267-9212, dpifin@dpi.wi.gov (608) 267-9114