Enclosed is the fiscal year (FY) 2000 Local Education Agency (LEA) Consolidated Application for federal and state/local funds. The application has been revised in accordance with the Individuals with Disabilities Education Act Amendments of 1997 (IDEA 97), and the "Arkansas School and Educational Service Cooperative Financial Accounting Manual." Due to revisions in the application, a revised Section C of the "Special Education Administrative Handbook for State and Federal Funds" is enclosed. Please discard the previous Section C in the handbook and replace it with the revised Section C.
Revisions to the Consolidated LEA Application
Please note the following revisions to the application:
Assurances and Agreements
In compliance with IDEA 97, the following assurances have been added to the application:
1. Assistive Technology
2. Extended School Year
3. Hearing Aids
4. Treatment of Federal Funds
Budget/Annual Financial Report
Please note the following changes regarding the budget and annual financial reports:
1. Budget: The function and object codes in the budget and the annual financial reports (Title VI-B, State/Local and Medicaid) have been revised in accordance with the "Arkansas School and Education Service Cooperative Financial Accounting Manual." The final version of the manual will be released in early July. The codes are effective as of July 1, 1999.
Also, LEAs will no longer be required to list individual equipment purchases paid with state and local funds. Only equipment purchases paid with Title VI-B funds are subject to the regulations under 34 CFR 74.132-74.140. Page 50 of the application has been revised to reflect purchases of equipment paid with Title VI-B funds.
2. Annual Financial Report - State/Local Funds: LEAs will no longer be required to report individual expenditures of salaries and benefits of special education personnel and purchases of equipment paid with state/local funds. The sections of the report requesting this information have been eliminated.
Title VI-B Grant Allocation for FY 2000
As of this date, the Special Education Office has not received official notification from the U. S. Department of Education on the level of funding for FY 2000. Based on preliminary information received from the Department, the per child allocation is $579. For budgeting purposes, please use the FY 1999 per child allocation of $497. The difference between the FY 2000 and FY 1999 allocations will be placed in reserve.
Note: The enclosures (application forms, financial report forms, etc.) for this memorandum will be mailed separately.