FISCAL MANAGEMENT
Special Education Funds
SY 2014-15 Fiscal Risk Level
Webinar – January 7, 2016

To provide information on BIE,DPA Special Education
Fiscal Management

To provide the 2014-15 Desk Audit findings
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To initiate technical assistance to the schools
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To provide a time for schools to request clarification,
ask questions and provide input to delivery of technical
assistance and training
 Training and information continues to be shared via
webinars, emails, conference and phone calls
 Due dates were adjusted to accommodate changes
 Turn around of school staff
 Native Star continues as the process to submit
documents
 FDD
 Understanding of CEIS
I. Overview
The Fiscal Monitoring Procedures for Special Education
ensures a school’s compliance to certain fiscal and
administrative requirements for special education funds,
15% ISEP Academic base funds and IDEA Part B
Supplemental Funds. Part B funds are allocated to the
schools for excess costs of special education and related
services and to supplement the ISEP 15% Academic base
fund.
The school submits an application that provides
assurances that the school will meet the requirements of
Public Law 108-446

The procedure is established to ensure:
 Program and fiscal policies and procedures are
developed and implemented to meet certain fiscal and
administrative requirements;
 Appropriate use of special education funds for the
intended purpose, Free and Appropriate Public Education
(FAPE) in the Least Restrictive Environment (LRE);
 Problems are identified and remediated; and
 Oversight is provided that would result in improved
student outcomes.
Each school submits all fiscal documents in the Native Star
link on the BIE website with the exception of the Unmet
Needs Request. Each document, with a timeline, is used
for the fiscal desk audit completed on each school in June.

1.The BIE reviews and rates the following fiscal
documents:
 Local Education Agency LEA/School Part B Application
 and if applicable, the Coordinated Early Intervening
Services (CEIS) Plan;
 BIE Web Budget, BIE Operated Schools only; or
Consolidated School-Wide Budget, Tribally Controlled
Schools (TCS) only;
 Fiscal Accountability Self-Assessment (FASA)
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2. Fiscal findings of noncompliance identified during
the desk audit process for which no written findings are
issued, the following will apply:
◦ A) The school will be issued a warning notification for
instances of noncompliance related to IDEA fiscal
requirements
◦ B) Targeted technical assistance will be provided to
ensure instances of noncompliance are corrected
within 30 school days of identification.
◦ C) Findings of noncompliance corrected by the school
will be verified through the review of the school’s
required upload of fiscal evidence in Native Star or
Native American Student Information System
◦ D) Findings of noncompliance not corrected by the
school within 30 calendar days will result in a written
notification

3. The IDEA Fiscal Risk Level Scoring Sheet is used to
communicate to the schools the risk level for each
school
 Low Risk: minimal concerns identified for meeting
fiscal and administrative requirements
 Medium Risk: concerns identified for meeting fiscal
and administrative requirements
 High Risk: numerous concerns identified for meeting
fiscal and administrative requirements
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4. Written notification of risk level is issued to
the school
5. Targeted technical assistance is provided
to medium and high risk level schools
An on-site visit provides an intensive level of fiscal review,
and is the result of continuing violations of federal and
IDEA fiscal requirements

1. Criteria – if a school meets two of the five are used to identify a
school for an on-site fiscal review:
 Late submission or incomplete LEA/Part B application
 High risk level for current and preceding years;
 Administration Financial Reviews (BIE Operated Schools);
 Recommendation for an on-site fiscal review from the Integrated
Accountability and Support (IA&S) monitoring report;
 Indian Student Equalization Program (ISEP) Special Education
Certification submitted by the Education Line Office (ELO) that
identifies findings of noncompliance; and/or
 Administration Financial Reviews (BIE Operated Schools) or Annual
Report (Tribally Controlled Schools) or A-133 (Tribally Controlled
Schools)
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2. Written notification of an on-site fiscal review is sent
3. On-Site Fiscal Review Activities:
 Entrance meeting
 Demographic data and budget
 FASA and Fiscal Rating
 Verification of expenditures
 Evaluation of fiscal review process
 Exit meeting
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4. Analysis of data collected during the on-site fiscal
review
5. Written report (also referred to as the written
notification) issued to the school within 90 days of an
on-site visit to inform of the intensive review results
and if applicable, findings of noncompliance and
corrective action.
BIE identifies and corrects finding(s) of noncompliance as
follows:
A.
Schedule conference call with school(s) within 15-days
of written report:
◦ Review findings of noncompliance
◦ Provide clarification/guidance
◦ Review correction process
B.
C.
Conduct quarterly progress checkpoints
Ensure timely correction on noncompliance
 School corrects within required timeline
 BIE verifies correction of noncompliance
 BIE issues close-out letter within 30-days of verification
 School does not timely correct; placed in continuing status
of noncompliance
 BIE issues written notification
 BIE applies enforcement
 BIE verified correction
 BIE issues close-out letter within 30-days of verification
The data from the desk audit and on-site fiscal review
activities are analyzed and summarized to examine
patterns and trends. The BIE offers training and targeted
technical assistance to ensure fiscal resources are directed
to areas needing improvement.
An evaluation is performed to assist the BIE in improving
the fiscal monitoring procedures, activities include:


School completes post-fiscal review evaluation form
BIE assembles representatives from the BIE
Administration, BIE Advisory Board for Exceptional
Children, ELO staff and schools to evaluate the fiscal
monitoring process.


School Part B Application: 3 Points
 Timely submission (1)
 Complete application (1)
 Signature after School Board Approval (1)
BIE Web Budget/Consolidated S W Budget
◦ K-8 Schools (19)
◦ K-12 Schools (23)

FASA (45)
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CEIS (8)
Regions
# Low Risk
Schools
#
Medium Risk
Schools
#
High Risk
Schools
Total
Number
of
Schools
2014-15
2013-14
2014-15
2013-14
2014-15
2013-14
East
1
1
21
25
33
29
55
Navajo
1
1
20
20
40
40
61
West
2
2
16
16
42
42
60
Total
4
4
57
61
115
111
176
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
Timely submission of the budget with appropriate
signatures?
Were there adequate allocations and justification
provided to support the allocation?
 Fulltime Equivalency's (FTE) for personnel
(Student/Teacher Ratio
 Paraprofessionals
 Special Education Teacher Supplies, materials,
equipment and assistive technology
◦ Professional Development for total school staff, for
special education staff, and/or provided based on
needs of individual SWD.
 Transportation as a related service for SWD
 Parent Training
 Child Find Activities
 Least Restrictive Environment (LRE) placements in
settings away from the school (incarceration, intensive
specialized instruction or therapy, illness of student)
Most schools demonstrated appropriate use of Special
Education funds in the following areas:
 Transportation
 Personnel
 Related Services
 Special Education Teachers
 Majority of schools provided Budgets
 Few entries of “Inappropriate and Non Allowable Costs”
 Understanding the definition of Allowable Cost
 Utilization of the Allowable Cost Document

Questionable Costs
Budget Item
Parent Training
Assistive Technology
Child Find
Equipment
Materials
Supplies
Staff Training
Secondary Transition
Specialist
Work Study Programs

Areas of improvement:
 The upload documents into Native Star
 Internal controls –
 describing the process for monitoring internal
controls.
 Separation of duties
 Assessing of fiscal risk as it relates to theft &
embezzling
 Travel and training input of staff who attended,
position and purpose
 Carryover
 Inventory and safeguard to ensure fraud is not occurring
 Special education coordinator/lead teacher not involved in
the verification of purchase of supplies, and contracts.
 Justification of unusual items
 Schools will be issued findings of noncompliance if there
are violations of IDEA requirements.
Regions
East
Low Risk
Medium Risk High Risk
Total
13
4
0
17
Navajo
4
0
0
4
West
4
2
1
7
21
6
1
28
TOTAL
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
Schools will be issued findings of noncompliance if
there are violations of IDEA requirements.
Schools received a score of 0 because:
 a CEIS Plan was not submitted or was not submitted
by the due date;

The CEIS rating was based on the following (8 pts):
 The Part B allocation was below the 15% Part B threshold
(1pt)
 The “Responsible Person” for CEIS at the school was
identified (1pt)
 The “targeted audience” was identified (1pt)
 The School’s CEIS program was described (0-2 pts)
 The number of student participants was provided (1pt)
 The entrance and exit tools and criteria were provided (02pts)

Examples of topics
 Procedural Safeguards (Individuals with Disabilities
Education Act)
 Overview of Special Education procedures & processes
 Parenting a child with a disability
 Overview of the Individualized Education Program (IEP)
 Developing your child’s IEP
 Supplementary aids & services; accommodations &
modifications; Assistive Technology
 Nurturing Self-determination
 Assistance is available for parents
 100 Parent Centers across the nation at least one is
located in each state
 Sometimes they are referred to as Parent Training
and Information Centers (PTIs) and/or Community
Parent Resource Centers (CPRCs)
 They help parents to participate effectively in the
education of their children at school and at home,
thereby improving outcomes for children with
disabilities
 Native American Parent Technical Assistance Center
(NAPTAC): Education for Parents of Indian Children
with Special Needs (EPICS)
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
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Assistive technology devices or services, or both, are
made available to a child with a disability if required as
part of the child’s special education, related services, or
supplementary aids and services.
The child’s IEP team determines if an assistive
technology service and/or devise is necessary for the
child to benefit from his or her education program
There are a broad range of assistive devices:
 Low-tech examples: pencil grips, highlighters, paper
stabilizers, magnifiers, books on tape
 High-tech examples: computers, computer based assistive
technology, voice synthesizers, Braille readers
Accommodations/Modifications Example
Skill Area: Written Expression
Accommodations:

Method
Material
Technology
Accept outlines or
notes to reduce
written work
Create sentences
aloud
Do not grade for
spelling
Extra time for
completion
Process reminders
on chalkboard or
desk
Provide writing
sample
Shorten assignments
Study carrel for solo
work
Pocket dictionary
Pocket thesaurus
Process reminders
on chalk board or
desk
Electronic dictionary
Electronic thesaurus
Spell check
Use computer or
word process for
writing
Use tape recorder to
do assignments
verbally
Word Prediction
software
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There are many:
Alliance for Technology Access Resource Centers
 National Center for Learning Disabilities
 Parent Training and Information Centers
Alliance for Technology Access Resource Centers
http://www.ataccess.org
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Center for Innovation in Learning
http://www.edutopia.org/article/assistive-technology-resources
Education World
www.educationworld.com
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
is a component of the Individuals with Disabilities
Education Act that requires States and Local Education
Agencies to identify, locate, and evaluate all children
with disabilities residing in the State, regardless of the
severity of their disabilities, and who are in need of
special education and related services.
is a continuous process of public awareness activities,
screening and evaluation designed to locate, identify,
and evaluate children with disabilities who are in need
of Early Childhood Intervention Programs or Special
Education and Related Services

Examples of Child Find activities:
 The school publishes a child find notice in the local
newspaper or the school’s newsletter
 school participates in conjunction with community
agencies such as HeadStart, preschool services, and
other area preschools; Child find notices are sent to
all area clinics, doctors, preschools and daycare
centers in conjunction with preschool screening
activities
 All children entering kindergarten are screened to
identify children with suspected disabilities
 The files of all children transferring to the school are
screened to identify children who may have been
receiving special services in their prior school
 Parents of older children who enter the school for the
first time are given a document, which explains the
school’s special services and who to contact if they
suspect their child may have a disability
 For children attending the school ages 5 to 21, the
primary child find process is parent and teacher
referrals. In-service activities to assist teachers in
making appropriate referrals are provided annually
 The school student services team reviews the files of
all students with a health plan to screen for suspected
disabilities
 Student Assistance Team (other names may be used)
ensure appropriate interventions have been utilized to
help the student overcome their learning problems
before beginning a referral for special education
services
 Child find is integrated with ESEA:
Under ESEA, each LEA (school) must have an
improvement plan developed to guide school and
staff in the improvement of student performance for
all student groups in order to attain state standards. The
school improvement plan must include strategies for
improvement of student performance such as:
instructional methods designed based on the needs of
student groups not achieving; processes for addressing the
needs of children in special programs; integration of technology
in instructional and administrative program; positive behavior
supports; staff development for educators; and accelerated
instruction

Conduct school data analysis to determine
improvement needs in the following areas:
 Equipment, supplies, materials
 Staff Training
 Include training on School Records and Confidentiality;
Family Educational Rights and Privacy Act (FERPA)

Secondary Transition
Gloria Yepa (505) 563-5264
gloria.yepa@bie.edu
Laura N. Tsosie (505) 563-5275
laura.tsosie@bie.edu
Connie Albert (505) 563-5180
connie.albert@bie.edu