ÂÜÀòÉç

The purpose of this letter is to alert local educational agencies (LEAs) to the anticipated release date of 2018–2019 preliminary Individuals with Disabilities Education Act, Part B (IDEA-B) LEA maintenance of effort (MOE) compliance reviews and to provide a timeline for LEA response to preliminary reviews.Ìý

IDEA-B LEA MOE Timeline for Spring 2020
The following table lists milestones for the IDEA-B LEA MOE process:

Anticipated Release of 2018–2019 Preliminary IDEA-B LEA MOE Compliance Reviews

ÂÜÀòÉç plans to release 2018–2019 preliminary IDEA-B LEA MOE compliance reviews in mid-March 2020. LEAs will access the reports through the secure GFFC Reports and Data Collections application.Ìý

Timeline for LEA Responses to Preliminary Compliance Reviews
When preliminary reviews are released, the 2018–2019 Exceptions/Adjustment Workbook will also be available in GFFC Reports and Data Collections and on the IDEA-B LEA MOE page of the ÂÜÀòÉç website.Ìý

LEAs will have five business days from the date the 2018–2019 preliminary IDEA-B LEA MOE compliance reviews are published in GFFC Reports and Data Collections to submit any of the following:

• Applicable federal statutory exceptions
• Adjustment to fiscal effort
• SHARS Reimbursement Report survey reporting errors
• PEIMS reporting errors with auditor’s supporting documentation

To help LEAs ensure they are prepared to respond within the required five business days, ÂÜÀòÉç encourages LEAs to begin reviewing and compiling any documentation planned to be submitted to ÂÜÀòÉç when the Exceptions/Adjustments Workbook becomes available.Ìý

Allowable Federal Statutory Exceptions

The following federal statutory exceptions and/or adjustments to fiscal effort considerations are allowable:Ìý

• The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel
• A decrease in the enrollment of children with disabilities
• The termination of the obligation of the agency, consistent with IDEA-B, to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by ÂÜÀòÉç, because the child has left the jurisdiction of the agency; has reached the age at which the obligation of the agency to provide FAPE to the child has terminated; or no longer needs the program of special educationÌý
  • An exceptionally costly program to a particular child with a disability is a program with a cost greater than $9,936
• The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities
• The assumption of cost by the high cost fund operated by ÂÜÀòÉç under Title 34 of the Code of Federal Regulations (CFR) §300.704(c)
• The adjustment to fiscal effort provision under 34 CFR §300.205

For more detailed information on allowable exceptions and considerations, please refer to the IDEA-B LEA MOE Guidance Handbook, posted on the IDEA-B LEA MOE page of the ÂÜÀòÉç website.Ìý

Revised IDEA-B LEA MOE Calculation Tool Now Available

Also on the IDEA-B LEA MOE page of the ÂÜÀòÉç website, ÂÜÀòÉç has posted the updated IDEA-B LEA MOE Calculation Tools and Data Sources document for the 2018–2019 cycle. ÌýLEAs should use this revised/updated calculation tool to perform their own internal calculations to compare with ÂÜÀòÉç’s preliminary reviews and to ensure that results match.Ìý

Resources
Please refer to the IDEA-B LEA MOE page of the ÂÜÀòÉç website for further information and additional resources regarding IDEA-B LEA MOE.

For Further Information
For any questions regarding the IDEA-B LEA MOE compliance review process, please email the Federal Fiscal Compliance and Reporting Division at compliance@tea.texas.gov.
Ìý