[Busmgrs] A message from Steve Smith and Barb Cruickshank: Special Education vs. Maintenance of Effort

[WILTFONG Michael]

To: Business Managers and Special Education Directors
From: Barb Cruickshank and Steve Smith
Re: Coding Special Education Expenditures

It has recently come to ODE's attention that there is some confusion regarding the proper way to code Special Education expenditures as it relates to IDEA funds and MOE.

Area of Responsibility (AofR) 320 is designated for Special Education.  It should only be used for services provided to K-12 students on IEP' s.  It should be used in both the General Fund (100) and Special Revenue Funds (200) that qualify as Special Education services.

The confusion seems to surface when we talk about Maintenance of Effort.  MOE is comprised of anything coded to AofR 320 in the General Fund (100).  In 08-09, 09-10 and 10-11 districts must record the ARRA State Fiscal Stabilization Funds (SFSF) in the General Fund and may use those funds to help establish the MOE bar.

ARRA IDEA, ARRA Title I and other grants must be recorded in a Special Revenue Fund.  Special Revenue Funds are NOT part of the MOE calculation, but ODE uses the Fund 200, AofR 320 to determine the level of Special Education services provided by each district (not MOE).

We hope that clears up any misconception regarding Special Education and Maintenance of Effort.

Sincerely,

Barb Cruickshank & Steve Smith

Steven W Smith
Director of Operations
Student Learning & Partnerships
Oregon Department of Education
255 Capitol St. NE
Salem, OR 97310-1206
503.947.5711
Fax: 503.378.5156
steve.w.smith at state.or.us<mailto:steve.w.smith at state.or.us>
Special Education Data, Fiscal, Legal, & Information<http://www.ode.state.or.us/search/results/?id=40>

Barb Cruickshank
Oregon Dept of Education
(503) 947-5916
(503) 378-5156 Fax
barbara.cruickshank at state.or.us

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