Virginia Department of Education

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Information on this page is provided by the Office of Instructional Services.

Phone 804-225-2932

Special Education

Grants & Funding

Federal Funding: IDEA Part B

LEA Annual Plan

Annual Plan – Local Application for IDEA Part B Funds

Each local educational agency (LEA) including school divisions, state-operated programs and the Virginia School for the Deaf and Blind at Staunton, is required by state and federal law to submit an annual plan to VDOE for providing special education services to identified children with disabilities residing within the jurisdiction and demonstrate their funding eligibility. Each LEA must complete the Special Education Annual Plan and Application for Federal Funding workbook and submit the completed workbook electronically using the Online Management of Grant Awards (OMEGA) System.

2023-24 Special Education Annual Plan / Part B Flow-Through Application – Due: May 12, 2023

• Special Education Annual Plan / Part B Flow-Through Application for Federal Funding workbook-This is an Excel document. (XLS)
• 2022-2023 Special Education Annual Plan/Part B Flow-Through Application-This is a PDF document. (PDF) – Superintendent's Memo 319-21
• Object Codes/Object Code Definitions-This is a PDF document. (PDF) – object codes used for budget purposes and definitions of the costs associated with each code
• Suggestions for Appropriate Use of Early Childhood Special Education Funds-This is a PDF document. (PDF) – planning ideas for the use of federal preschool special education funding
• Contact Directory-This is a Word document. (Word) – VDOE personnel responsible for specific sections of the annual plan / part B flow-through application
• OMEGA – VDOE’s automated grant application and reimbursement system.

Special Education Annual Plan/Application Professional Development Resources 

• IDEA 2022-2023 Annual Plan Application Training - January 11, 2022 – Please note the recording does not begin until slide eight of the PowerPoint. The first seven slides include introductions and objectives of the session. Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any questions or difficulties please contact SPED-Finance@doe.virginia.gov.

Reporting

Excess Costs Calculation Requirements for SY 2020-2021

Due date: May 13, 2022

• Superintendent’s Memo 061-22-This is a PDF document. (PDF) – Individuals with Disabilities Education Act (IDEA) Excess Costs Calculation
• Excess Costs Calculation Guidelines-This is a Word document. (Word)

Maintenance of Effort

• 2019-20 Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions
  Due: January 31, 2022

IDEA mandates that school divisions meet a maintenance of effort (MOE) obligation. The MOE regulation requires school divisions to spend at least the same amount of local or local plus state dollars for a current school year on the delivery of special education and related services, as were spent from the same source for preceding fiscal year. This collection is intended to report costs associated with providing special education and related services to children and youth with disabilities that are above and beyond the costs of providing regular education programs to nondisabled students. 

This collection will be open and accessible through the Single Sign-on for Web Systems (SSWS) beginning December 3, 2021

MOE Procedures

• Procedures for Monitoring Local Education Agencies Individual with Disabilities Education Act (IDEA) Federal Maintenance of Effort Requirement-This is a Word document. (Word)
• For additional information please email sped-finance@doe.virginia.gov

MOE Submission Process

• Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions 2020-2021 - Superintendent's Memo 315-21-This is a PDF document. (PDF)
• IDEA MOE Guidance Document-This is a Word document. (Word) - Superintendent's Memo 315-21, Attachment A
• IDEA MOE Application User's Manual-This is a Word document. (Word) - Superintendent's Memo 315-21, Attachment B
• OSEP’s Letter to Michael Lovato for Voluntary Departure of Contractor/Service Provider (PDF)
• USED Office of Special Education Programs MOE Compliance under IDEA Part B (PDF) – April 4, 2014
• USED Final LEA MOE Regulations and Guidance (PDF) – August 17, 2015

MOE Professional Development/Resources

• Help I Might Not Make MOE! – October 2021 Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties please contact SPED-Finance@doe.virginia.gov.
• Maintenance of Effort – December 8, 2021 Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties please contact SPED-Finance@doe.virginia.gov.

Proportionate Share Calculation for SY 2022-2023

• Due date: November 30, 2022

Expenditures by school divisions on the provision of special education and related services for parentally-placed private school children.

• Proportionate Share Calculation-This is a PDF document. (PDF)
• For 2022-2023 Individuals with Disabilities Education Act Proportionate Set-Aside Requirements, see Superintendent's Memo 247-22-This is a PDF document. (PDF) and Guidance Document-This is a Word document. (Word)

Proportionate Set-Aside Professional Development/Resources

• Proportionate Set-Aside Training Session – Fall 2021 - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties please contact SPED-Finance@doe.virginia.gov.

Time & Effort Reporting

• Time & Effort Reporting Guidance Document-This is a Word document. (Word)

Federal Part B Reporting

• SY 2017-18 – LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)(-This is an excel spreadsheet. (XLS)
• SY 2016-17 – LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS)(-This is an excel spreadsheet. (XLS)
• SY 2015-16 – LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS) (XLS)
• SY 2014-15 – LEA Allocations, Maintenance of Effort (MOE), and Coordinated Early Intervening Services (CEIS) (XLS)
• SY 2013-14 – LEA Allocations, Maintenance of Effort (MOE) and Coordinated Early Intervening Services (CEIS) (XLS)
• SY 2012-13 – LEA Allocations, Maintenance of Effort (MOE) and Coordinated Early Intervening Services (CEIS) (XLS)
  

Allocations

Federal Allocations

Federal funds under Part B of the Individuals with Disabilities Education Improvement Act (IDEA) are available both for preschool and school-age special education programs.

IDEA Part B Allocations Under the American Rescue Plan Act (ARP) 

• IDEA Part B Allocations Under the American Rescue Plan Act (ARP)-This is a PDF document. (PDF)

VA's Application

Virginia's Annual Application for IDEA Part B Funds – Virginia's application for FFY 2021 consists of three sections:

• Section I: Submission Statements
• Section II: Assurances and Certifications
• Section III: Description of Use of Funds

VDOE Fiscal Monitoring Protocol

In order to comply with Section 2 CFR §200.331(b), “pass-through entities must evaluate each sub-recipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the sub-award for the purpose of determining the appropriate monitoring actions”, the VDOE has developed specific procedures and processes to determine risk and ensure compliance with applicable requirements.

The VDOE has continued to enhance its IDEA fiscal monitoring procedures to comply with related distribution and use of IDEA Part B funds.  The Office of Special Education programs (OSEP) did not identify any noncompliance during its review of the VDOE’s fiscal system (letter dated December 4, 2013).  IDEA fiscal areas include procedures to ensure funds are distributed and used in accordance with Federal requirements and allowable activities.  LEAs are monitored to ensure compliance with federal eligibility requirements including, allowable use of funds, excess cost (EC), maintenance of effort (MOE), proportionate set-aside (PSA) and coordinated intervening services fiscal requirements.  The VDOE State has fiscal procedures for ensuring compliance related to the distribution and use of IDEA Part B funds requirements.  Requests for reimbursements are submitted electronically using the Online Management of Education Grant Awards (OMEGA) application.  OMEGA is used to process grant expenditure reimbursements, budget transfers and federal grant application requests.  OMEGA is accessed via the Department’s secure internet portal, the Single Sign-on for Web Systems (SSWS).  Other IDEA fiscal requirements are tracked and monitored by VDOE special education fiscal staff utilizing other VDOE Web based automated systems, such as the EC, MOE and PSA applications.  Guidance documents and technical assistance are provided via Web based and on-site conferences.

The following variables will also be used in determining which districts will receive an on-site visit:

• Turnover in Program Leadership
• Size of Award
• Timely Reimbursement Request Submissions
• Results Driven Accountability Review
• History of Maintenance of Effort issues or failure to meet
• History of late submission of required data or financial information (Part B
  Application, Annual Report, MOE)
• History of audit findings
• History of Inaccurate or unverifiable IDEA fiscal data reporting
• Evidence of financial instability (Fiscal Distress)
• CEIS/CCEIS Status

State & Local Funding

State Funding

State funds are made available to school divisions to assist in the cost of implementing the state's special education program standards. For each child counted in the school division's average daily membership (ADM), an amount is paid to the school division for this purpose. This per-child amount is referred to as the special education add-on. The per-child special education add-on amount is determined by calculating the theoretical number of teachers and aides necessary to meet the special education program standards in each school (based on information supplied on the Dec. 1 Count of Children Receiving Special Education and Related Services), and then determining the state's share of the theoretical cost of those teachers and aides. The state's share of this cost is determined according to the locality's composite index of local ability to pay.

Under certain conditions, different state funds are available to certain school divisions who claim regional tuition reimbursement for certain students in leiu of  the state funds referred to above. VDOE sets the tuition rates that these locally operated programs may charge to the participating school divisions.

Children placed in private special education schools are funded through an interagency pool which exists under the Comprehensive Services Act to pay the state's share of the cost of services for children who are in (or at risk of) out-of-home placement by any local public agency (i.e., courts, social services, or school division).

Local Funding

Local school boards determine how much local funding to request from the governing body (city council, town council or board of supervisors) by costing out all of its programs and then subtracting out the anticipated revenues from state, federal and other sources.

Medicaid

School divisions may also seek federal Medicaid reimbursement for certain students and services by applying to the Virginia Department of Medical Assistance Services to be an approved provider.

• Medicaid and Schools – School divisions can submit reimbursement claims to Medicaid for some services provided to students.

Resources

• How Special Education Programs are Funded in Virginia's Schools (PDF)
• Special Education Grant Management – Handbook of Procedures and Forms  (PDF)   (Word)
• Comprehensive Services Act for At Risk Youth and Families

 

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