<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Exchange Server">
<!-- converted from rtf -->
<style><!-- .EmailQuote { margin-left: 1pt; padding-left: 4pt; border-left: #800000 2px solid; } --></style>
</head>
<body>
<font face="Calibri, sans-serif" size="2">
<div><font color="#993366"> </font></div>
<div>To: Business Managers and Special Education Directors</div>
<div>From: Barb Cruickshank and Steve Smith</div>
<div>Re: Coding Special Education Expenditures</div>
<div> </div>
<div>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.</div>
<div> </div>
<div>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.</div>
<div> </div>
<div>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. </div>
<div> </div>
<div>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).</div>
<div> </div>
<div>We hope that clears up any misconception regarding Special Education and Maintenance of Effort.</div>
<div> </div>
<div>Sincerely,</div>
<div> </div>
<div>Barb Cruickshank & Steve Smith</div>
<div style="margin-top: 5pt; "><font face="Arial, sans-serif" size="2" color="#993366">Steven W Smith<font face="Times New Roman, serif" size="3">
<br>
</font>Director of Operations<font face="Times New Roman, serif" size="3"> <br>
</font>Student Learning & Partnerships<font face="Times New Roman, serif" size="3">
<br>
</font>Oregon Department of Education<font face="Times New Roman, serif" size="3">
<br>
</font>255 Capitol St. NE<font face="Times New Roman, serif" size="3"> <br>
</font>Salem, OR 97310-1206<font face="Times New Roman, serif" size="3"> <br>
</font>503.947.5711<font face="Times New Roman, serif" size="3"> <br>
</font>Fax: 503.378.5156<font face="Times New Roman, serif" size="3"> <br>
</font><a href="mailto:steve.w.smith@state.or.us"><font color="#0000FF"><u>steve.w.smith@state.or.us</u></font></a><font face="Times New Roman, serif" size="3">
<br>
</font><a href="http://www.ode.state.or.us/search/results/?id=40"><font color="#0000FF"><u>Special Education Data, Fiscal, Legal, & Information</u></font></a></font></div>
<div><font color="#808080"> </font></div>
<div><font face="Lucida Calligraphy, cursive" size="2" color="#0000FF">Barb Cruickshank<font face="Arial, sans-serif" color="#1F497D">
<br>
</font>Oregon Dept of Education<font face="Arial, sans-serif" color="#1F497D"> <br>
</font>(503) 947-5916<font face="Arial, sans-serif" color="#1F497D"> <br>
</font>(503) 378-5156 Fax<font face="Arial, sans-serif" color="#1F497D"> <br>
</font>barbara.cruickshank@state.or.us<font face="Arial, sans-serif" color="#1F497D"> </font></font></div>
<div> </div>
</font>
</body>
</html>