Accounting for CCEIS
[Draft Format]
Comprehensive Coordinated Early Intervening Services ("CCEIS") is a process mandated for Local Educational Agencies ("LEAs") identified as Significantly Disproportionate by the California Department of Education ("CDE").
According to CDE, "LEAs identified as significantly disproportionate engage in a process for systems change designed to provide LEA and school improvement teams with knowledge and technical expertise to develop a thorough understanding of the factors contributing to their disproportionate student outcomes based on race and ethnicity, and what action needs to be taken to address the disproportionality."
LEAs identified for the CCEIS process must allocate 15% of its Federal IDEA funds for CCEIS activities. This includes SACS Resources 3310 and 3315. 15% of the LEA's funds in 3310 must be contributed to Resource 3312. 15% of the LEAs funds in 3315 must be contributed to Resource 3318. The contribution method must be used as the CCEIS funds are used for students who are in regular education.
Scenario
The following scenario may assist in the understanding and accounting for these funds:
In 2022-23, an LEA received an allocation of $100,000 for resource 3310. The LEA is required to use 15% of this amount for CCEIS activities in resource 3312. The LEA needs to budget the revenue and contribution amounts:
| 3310 | 3312 | Total | |
|---|---|---|---|
| Revenue Budget: | $100,000 | $0 | $100,000 |
| Contribution Budget: | ($15,000) | $15,000 | $0 |
| Net Revenue Budget: | $85,000 | $15,000 | $100,000 |
At the end of 2022-23, the LEA realized actual expenditures of $75,000 in 3310 and actual expenditures of $10,000 in 3312. The LEA has not received a cash disbursement from the SELPA for these expenditures. To close 2022-23, the LEA does the following:
| 3310 | 3312 | Total | |
|---|---|---|---|
| The LEA sets-up the AR for the anticipated revenue for 3310 and 3312: | $85,000 | $0 | $85,000 |
| The LEA posts the contribution of $10,000: | ($10,000) | $10,000 | $0 |
| The Net Result of the AR and the contribution: | $75,000 | $10,000 | $85,000 |
The 2022-23 balance for this allocation is $15,000:
| 3310 | 3312 | Total | |
|---|---|---|---|
| Allocation: | $85,000 | $15,000 | $100,000 |
| Expenditures: | ($75,000) | ($10,000) | ($85,000) |
| Balance: | $10,000 | $5,000 | $15,000 |
To set-up the balance/carryover in 2023-24, the LEA sets-up the following:
| 3310 | 3312 | Total | |
|---|---|---|---|
| Revenue Budget | $15,000 | $0 | $15,000 |
| Contribution Budget | ($5,000) | $5,000 | $0 |
| Net Revenue Budget | $10,000 | $5,000 | $15,000 |
