Revised Special Education Budget Revision Procedures
November 2012
Office of Special Programs, West Virginia Department of Education
West Virginia Department of Education Procedures
Beginning with budget revisions approved by local Boards of Education in November 2012, all budget
revision requests and budget supplements are to be submitted electronically through the new WOW
(WVEIS on the WEB) Budget Revision System. This program is accessible to the Chief School Business
Official (CSBO) and designees by using the WVDE Grant Awards GRA.NTA menu item on WVEIS on the
Web. WVEIS on the Web is accessed by going to http://wveis.k12.wv.us/ and clicking on the “Signon to
WVEIS on Web (WOW) Version 2” link.
Previous budget revisions required submission of the paper form WVDE 11-20-13 Explanation of Budget
Revision Request-Restricted Projected, signed by the special education administrator, which included a
brief explanation of the reason for the budget revision and changes to activities in the approved grant
award, or to Actions Steps/Subtasks in the approved Five Year Online Strategic Plan - Special Education
Component, resulting from the revision. To replace this form, the WOW budget revision request
provides a text box for entry of this information. Because signature of the program director (i.e.
Director or Special Education) is not required, cooperation between the director and local CSBO/finance
office is essential to ensure submitted revisions have prior approval of the director.
Please note the following regarding the system:

The grant award with the current year C# (grant identification number) for a particular project is
needed for submission of the budget revision. The system uses the C# to route the request to
the appropriate program officer for approval.

Separate journal entries in WVEIS for each project being revised are critical under the new
system, because each grant award has a different C number and must be approved by a specific
program official. Additionally, the system totals the amount of the revision or supplement,
which is more beneficial for OSP recordkeeping if each project total is separate. Budget Revision
Requests addressing more than one federal program, for example, Special Education and Title I
in the same journal entry in WVEIS, cannot be approved. This does not apply to carryover
entries.

The explanatory information previously provided in the WVDE 11-20-13 form must be included
in the text box when the revision is submitted. This will require consultation between the
Director of Special Education and the CSBO/finance office. The specific type of grant award or
project must be identified, otherwise, another office within WVDE must be contacted to look up
the C# and determine the purpose of the grant. This is particularly important for IDEA
Discretionary grants, which do not have consistent project numbers across LEAs. For example,
IDEA Assistive Technology Grant, IDEA Technology Integration Specialist Grant, IDEA Dropout
Prevention Grant.

The explanation for the revision also must be included in the text box. For significant amounts
“cleaning up entries” or “to transfer funds” is not an adequate explanation. The OSP must be
able to determine whether the expenditures are allowable under IDEA and consistent with the
purpose of the grant award.
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Revised Special Education Budget Revision Procedures
November 2012

All requirements for use of special education funds and all grants management requirements
remain in effect and must be addressed as appropriate through the new system.
Once submitted, budget revision request is e-mailed directly to Dr. Sandra McQuain, Assistant Director,
Office of Special Programs, for approval. A copy of the request is e-mailed to Janice Hay, Coordinator,
Office of Internal Operations. Dr. McQuain approves the revisions for OSP. The CSBO receives an email indicating whether the request has been approved. If disapproved, a reason is provided.
Please refer to Procedures for Submitting Budget Revisions to the State Department of Education for
Approval, issued by the West Virginia Department of Education, Office of School Finance on October 23,
2012 for detailed information.
Office of Special Programs Additional Requirements
In accordance with the U.S. Department of Education General Administrative Regulations (EDGAR)
§80.30, LEAs must comply with the budget change requirements and obtain the prior approval of the
OSEP whenever any of the following changes to the district or RESA special education plan/budget are
anticipated:
1. Cumulative transfers among direct cost categories or line items (e.g. salaries to supplies,
contracted services to stipends, travel to equipment) in a project (e.g., IDEA Part B
entitlement, IDEA preschool entitlement) that exceed or are expected to exceed ten
percent of the current total approved budget for the specific project.
2. Any budget revision reducing the amount originally budgeted for staff development
must be submitted to the OSP for approval. Budget revisions that transfer expenditures
among staff development activities but do not reduce the total amount originally
budgeted for staff development expenditures follow the criteria in item 1 above.
3. 3. Any transfer of funds from construction to non-construction or vice versa requires:
1) OSP approval of a budget revision; and 2) resubmission and approval of the
Construction addendum in the Special Education Component of the online plan as
applicable.
4. Programmatic changes involving any revision to the scope or objectives of the project
require OSP approval. For purposes of the Special Education Component of the FiveYear Online Strategic plan, a programmatic change would involve: 1) a transfer of funds
to expenditures not reflected in the approved Action Steps/Subtasks; 2) a transfer of
funds to equipment requiring itemization and prior approval by OSP (i.e., an item with
a cost $5,000 or more); and 3) a transfer of funds placed in reserve, for which the OSP
has not approved a line item budget and Action Steps/Subtasks.
Programmatic changes require an explanation of the changes to Action Steps, Subtasks
or Itemization of Equipment. Revisions involving transfers within already approved
subtasks are submitted following the criteria in item 1 above. The Budget Revision
Request serves as the plan amendment, unless a Construction or Itemization of
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Revised Special Education Budget Revision Procedures
November 2012
Equipment approval is needed, or unless additional documentation is requested by the
OSP.
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