Instructions for 2012-13 EPS High Cost Out-of-District Placement Cost Adjustment Report (EF-S-214)

Currently, in each school administrative unit’s 2012-13 Computation of Unit Allocation (ED 279 subsidy printout), the EPS Special Education Allocation on line 32 contains an “estimated” amount for high cost out-of-district placements, pursuant to 20-A MRSA §15681-A, sub-§2. This amount must be revised, based on the information you will provide in the 2012-2013 EPS High Cost Out-of-District Placement Cost Adjustment Report (EF-S-214). Please note that a column has been provided for the MEDMS student ID #. This ID # must be included for each student.

If your school administrative unit expects to pay more than $31,164.00 (Four times the statewide EPS special education rate of $7791) in tuition and board for an individual special education student in an approved out-of-district placement during the 2012-2013 school year, you must include this student on this report. 

  • Do not report State Wards or State Agency Clients on this report. 
  • Do not report students’ costs that are less than $31,164.00.
  • Do not report regular education tuition. Only report special education tuition and board expenditures – see Accounting Handbook expenditure codes below.

For the “Total Anticipated Cost,” you may be required to estimate the remaining payments for the student for this fiscal year.
All school administrative units must complete this report. If your unit does not have any students that cost more than $31,164, please submit a zero report.

The 2012-13 EPS High Cost Out-of-District Placement Cost Adjustment Report (EF-S-214) is available on the Maine Department of Education’s Reporting Forms website.

After the report is reviewed by the Special Services Team, the report’s data will be compared to the estimated amount currently included in the EPS Special Education Allocation and one of the following will take place:

  • If the high cost out-of-district adjustment needs to be increased, and if this results in an increased EPS Special Education Allocation, then this change will be made in the 2012-13 ED 279 subsidy printout.  Should this adjustment increase subsidy for 2012-13, the increased subsidy will be paid in the remaining subsidy checks for this fiscal year.
  • If the high cost out-of-district adjustment needs to be decreased, and if this results in a decreased EPS Special Education Allocation and would have resulted in a decrease in 2012-13 subsidy, then this change will result in an audit adjustment in the 2013-14 ED 279 subsidy printout, reducing the amount of subsidy for the 2013-2014 fiscal year.
  • If the high cost out-of-district adjustment is the same as the data reported on the 2012-2013 EPS High Cost Out-of-District Placement Cost Adjustment Report (EF-S-214), then no action is necessary and there will be no change in 2012-13 subsidy.

Finally, the information on the 2012-13 EPS High Cost Out-of-District Placement Cost Adjustment Report (EF-S-214) will be compared to the “actual” expenditure data to be reported on the web-based report of the 2012-13 Special Education Tuition & Board report (EF-S-07).  The web-based report of the 2012-13 Special Education Tuition & Board report (EF-S-07) should include all actual tuition and board expenditures for the approved out-of-district special education students reported on the EF-S-214, as well as those approved out-of-district special education students below the $31,164 threshold.
The completed EF-S-214 Excel form must be attached to an email to EFS214.DOE@Maine.gov and a signed copy should be mailed to the Office of Special Services no later than April 15, 2013, where it will be reviewed for approved placements.  Note: The emailed electronic version is required for processing.

If you have any questions regarding the completion of this form, please contact Denise Towers, Office of Special Services, at 207-624-6655 or by email at denise.towers@maine.gov.

Accounting Handbook coding for special education tuition and board expenditures:

Fund

Program

Function

Object

Description

1000

2500

2330

5130

Room and Board

1000

2500

2330

5610

Tuition paid to other school administrative units

1000

2500

2330

5630

Tuition paid to private schools

1000

2500

2330

5640

Tuition paid to Educational Service Agencies (such as – assessments to regional programs

1000

2500

2330

5660

Tuition paid to charter schools

1000

2500

2330

5690

Other tuition paid

Notes:  Include costs for Summer School programs under program 2810, function 1000.

 

Accounting Handbook Codes
Tuition and Board Object Codes for Special Education students

Object Code

Title

Description

 

Board

Expenditures to reimburse other educational agencies for room & board for students living at the educational facility.

5130

Room & Board

Amounts paid for boarding special education students in out-of-district placements.

 

Tuition

Expenditures to reimburse other educational agencies for instructional services to students.

5610

Tuition to Other School Administrative Units Within the State

Amounts paid for tuition to other school administrative units within the State.

5630

Tuition to Private Sources

Tuition paid to private schools.

5640

Tuition to Educational Services Within the State

Payments to agencies such as regional educational service centers for educational services to students; most often, these payments are based on a cost-sharing agreement that is established by the regional organization and accepted by the participants/members.  Examples of transactions delineated under this code include special education assessments for regional programs.

5660

Tuition paid to Charter Schools

Tuition paid to charter schools for services provided in accordance with the established charter for that school.

5690

Tuition – Other

Tuition paid to the state and other governmental organizations (such as EUT) as reimbursement for providing specialized instructional services to students residing within the boundaries of the paying school administrative unit.  Also use for assessments paid to CDS.