SEMA and SEMB Reports

The SEMA and SEMB reports are a part of the yearly closing procedures for LEAs.

SEMA is an acronym for Special Education Maintenance-of-Effort, Actuals-to-Actuals. The SEMA tests a Member LEA's compliance; it compares actual expenditures from the test year to actual expenditures from the subsequent year. This test is required. 

SEMB is an acronym for Special Education Maintenance-of-Effort, Budget-to-Actuals. The SEMB tests a Member LEA's eligibility; it compares budgeted expenditures from the test year to actual expenditures from the subsequent year. An LEA's results in its SEMA report will affect the SEMB. This test is required. 

SEMAI Report

The SEMAI report is a part of the interim procedures for LEAs. 

SEMAI is an acronym for Special Education Maintenance-of-Effort, Interim Projections-to-Actuals. The SEMAI tests a Member LEA's eligibility; it compares interim projected expenditures from the test year to actual expenditures from the subsequent year. This test is optional for CDE if the Member LEA met its SEMB compliance. It is required if the Member LEA did not meet its SEMB compliance.