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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>TO: All District and ESD Special Education Directors<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>The message below is being sent to you on behalf of:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Nancy Latini, PhD<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Assistant Superintendent<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Student Learning & Partnerships<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>______________________________________________ <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>March 16, 2011<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>RE: Coding Special Education Expenditures<b><o:p></o:p></b></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Good morning – please read the message below about Maintenance of Effort that was sent to your business managers. I wanted you to be aware of this information as well. Thank you and have a great (or at least dry) day. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Nancy Latini, PhD <br>Assistant Superintendent <o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>To: Business Managers and Special Education Directors<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>From: Barb Cruickshank and Steve Smith<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Re: Coding Special Education Expenditures<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>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.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>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.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>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. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>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).<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>We hope that clears up any misconception regarding Special Education and Maintenance of Effort. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>If you have questions, you can contact Steve Smith at 503-947-5711; <a href="mailto:steve.w.smith@state.or.us"><span style='color:black'>steve.w.smith@state.or.us</span></a> or Barbara Cruickshank at 503-947-5916; <a href="mailto:Barbara.Cruickshank@state.or.us"><span style='color:black'>Barbara.Cruickshank@state.or.us</span></a>. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>If you have any difficulty viewing this document, please contact Laura Allran at <a href="mailto:laura.allran@state.or.us"><span style='color:black'>laura.allran@state.or.us</span></a> or 503-947-5674.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>Messages to and from this e-mail address may be made available to the public under Oregon law.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'>===========End of Message============<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p></div></body></html>