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The purpose of this letter is to alert local educational agencies (LEAs) to the anticipated release date of 2019–2020 preliminary Individuals with Disabilities Education Act, Part B (IDEA-B) LEA maintenance of effort (MOE) compliance reviews and to provide a timeline for LEA responses to preliminary reviews.Ìý

IDEA-B LEA MOE Timeline for Spring 2021Ìý

The following table lists milestones for the IDEA-B LEA MOE process:Ìý

Anticipated Release of 2019–2020 Preliminary IDEA-B LEA MOE Compliance ReviewsÌý

TEA plans to release 2019–2020 preliminary IDEA-B LEA MOE compliance reviews in mid-March 2021. LEAs will access the reports through the secure GFFC Reports and Data Collections application.Ìý

Timeline for LEA Responses to Preliminary Compliance ReviewsÌý

When preliminary reviews are released, the 2019–2020 Exceptions/Adjustment Workbook will also be available in GFFC Reports and Data Collections and on the IDEA-B LEA MOE page of the TEA website.Ìý

LEAs will have ten business days from the date the 2019–2020 preliminary IDEA-B LEA MOE compliance reviews are published in GFFC Reports and Data Collections to submit any of the following:Ìý

• Applicable federal statutory exceptionsÌý
• Adjustment to fiscal effortÌý
• Special Education Fiscal Compliance survey reporting errorsÌý
• PEIMS reporting errors with auditor’s supporting documentationÌýÌý

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

Allowable Federal Statutory ExceptionsÌý

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 personnelÌý
• A decrease in the enrollment of children with disabilitiesÌý
• 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 TEA, because the child has left the jurisdiction of the LEA; has reached the age at which the obligation of the LEA 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 $10,163Ìý
• The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilitiesÌý
• The assumption of cost by the high cost fund operated by TEA under Title 34 of the Code of Federal Regulations (CFR) §300.704(c)Ìý
• The adjustment to fiscal effort provision under 34 CFR §300.205Ìý

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 TEA website.Ìý

Revised IDEA-B LEA MOE Calculation Tool Now AvailableÌý

Also on the IDEA-B LEA MOE page of the TEA website, TEA has posted the updated IDEA-B LEA MOE Calculation Tools and Data Sources document for the 2019–2020 cycle. LEAs should use this revised/updated calculation tool to perform their own internal calculations to compare with TEA’s preliminary reviews and to ensure that results match.Ìý

ResourcesÌý

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

For Further InformationÌý

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