Attachments

The Attachments in the Local Plan are a means for a SELPA to provide a list of (1) all local educational agency members, (2) the projected special education revenue and expenditures by each LEA, (3) the projected special education expenditures by each LEA, (4) the projected revenue subtotaled by Federal, State, and local sources by each LEA, (5) the projected expenditures by each LEA for supplemental aids and services in the regular classroom for students with disabilities and those identified with low incidence disabilities, (6) the specialized academic instruction and related services, and (7) any SELPA membership transfers and mergers to and from the SELPA.

  • Attachment I - list of each Local Educational Agency (LEA) member
  • Attachment II - list of each special education revenue source, and the allocation to each LEA
  • Attachment III - list of each member's special education projected expenditures
  • Attachment IV - summary of the revenue by federal, state, or local source
  • Attachment V - list of projected expenditures for supplemental aids and services, and services to pupils with low incidence disabilities
  • Attachment VI - list of the special education services by each LEA 
  • Attachment VII - list of membership transfers and/or mergers

Each SELPA must adhere to the requirements for developing and reporting special education budget revenue and expenditures. The following excerpt is taken from the California School Accounting Manual (CSAM) Procedure 755 Special Education 755-1 and included to assist the SELPA with completing Section D: Annual Budget Plan information for each LEA participating in the SELPA's Local Plan: 

Special education budgets are complex and are of great interest to the public, both locally and statewide. EC Section 56205(b)(1) requires that a special education budget shall identify particular elements. Identification of the following elements is facilitate by the standardized account code structure (SACS): 

  1. Apportionment received by the LEA in accordance with the allocation plan adopted by the SELPA. (The apportionment is tracked in SACS in the resource field in combination with the revenue code in the object field.)
  2. Administrative costs of the plan. (These costs are tracked in the function field.)
  3. Costs of special education services to pupils with severe disabilities and low-incidence disabilities. (This population is identified by the goal field.)
  4. Costs of special education services to pupils with nonsevere disabilities. (This population is identified by the goal field.)
  5. Costs of supplemental aids and services provided to meet the individual needs of pupils placed in regular education classrooms and environments. (Costs of these aids and services are tracked in the function filed.)
  6. Costs of regionalized operations and services and direct instructional support by program specialists in accordance with Part 30, Chapter 7.2, Article 6, of the California EC, Program Specialists and Administration of Regionalized Operations and Services. (These costs are tracked in the goal field for regionalized operations and in the function field for instructional services.)
  7. Use of property taxes allocated to the SELPA pursuant to EC Section 2572. (Property taxes allocated to the SELPA are tracked in the resource field and identified by a revenue code in the object field.