Financial Reporting
The receipt and use of special education funds by member school districts comes with several reporting responsibilities. Information about the reports and the due dates are listed below:
- Maintenance of Effort (MOE)
- Subsequent Year Tracking (SYT) Worksheet
- SEMA (Compliance Test)
- SEMB (Eligibility Test)
- Table 8
- SEMAI (Interim Review)
- Excess Costs
- Federal IDEA Expenditure Reports
- Subrecipient Assurance
- Private School Proportionate Share Assurance
- Annual Budget Plan
- Reimbursement Claims for Legal Costs
- WorkAbility Expenditure Reports
- Extraordinary Cost Claims
For additional information, contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.

What's Needed in SACS for the SELPA?
SACS Period | What is Needed for SELPA |
---|---|
July 1 Budget | Nothing! |
Unaudited Actuals | Reports SEMA & SEMB |
First Interim | Nothing! (Unless SEMB above was not met) |
Second Interim | Report SEMAI |