Policy – Category 3000 (Business and Noninstructional Operations) BP 3002 – Fiscal Allocation Plan
It is the intent of the CAHELP Governance Council that all special education funding be distributed equitably and in a way that maximizes the support of all services provided within the DMCS. To ensure that all special education funding is maximized, and that DMCS-wide Maintenance of Effort (MOE) is not impacted, Charter LEAs must submit budget and/or expenditure reports throughout the fiscal year demonstrating their intent to expend all allocated funds (see Section J – Mandated Fiscal Reporting). When a Charter LEA’s year-end report reflects unexpended funds, the following process to recapture those funds will be implemented: • The first year following the reporting of unexpended funds, the Charter LEA must provide a budget plan showing their intent to expend the carryover funds, in addition to all new special education fund allocations, in the fiscal year following the reported unspent funds. If the carryover amount is not budgeted in the next fiscal year, federal funds for the next fiscal year will be reduced by the amount of the carryover. • A Charter LEA with unexpended funds as reported on SEMA, will be subject to significant budget and program review to determine future eligibility of special education funding. • Any Charter LEA continuing to report unexpended funds on the SEMA report, will have their funding distribution reduced to prior year expenditures. The difference between a Charter LEA’s actual entitlement and their reduced distribution will be held in reserve at the DMCS in the Insurance Pool to be reallocated to a Charter LEA if they report a need for funds at year end. • Any funds not reallocated to Charter LEAs at year end will be reported to the CEC and the CAHELP Governance Council for consideration of use. In the event a Charter LEA closes, any outstanding apportionments will not be processed until the Charter LEA has provided the following required reports: a. Unaudited Actual Reports, as required by their authorizing LEA; b. Revised P2 and Annual Attendance reports, as required by their authorizing LEA; c. Final Audit Report; d. Final Federal Expenditure Report approved by an external auditor;
e. MOE Expenditure Report for the final fiscal year; and f. Any additional state required information or documents.
BP 3002 – Fiscal Allocation Plan
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Desert Mountain Charter Special Education Local Plan Area (DMCS) (rev. 04/18)
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