ESSA LEA MOE Expenditure Review

Report Location: Finance > Finance Custom Reports > Actual/Audit Review Reports > ESSA LEA MOE Expenditure Review

Summary: This report is based upon PEIMS MidYear Actual Audit information, Summer PEIMS Student ADA and Fall PEIMS Student Information. The report is designed to provide an early review of the ESSA LEA Maintenance of Effort (MOE) requirements and reporting.

Usage: Use this report to crosscheck and verify your MidYear PEIMS Actual submission reflects accurate reporting as TEA utilizes for the ESSA MOE review. Reference https://tea.texas.gov/finance-and-grants/grants/federal-fiscal-compliance-and-reporting/nclb-fiscal-compliance/essa-lea-maintenance-of-effort for additional details.

*Reminder – OnDataSuite (ODS) reports the MidYear PEIMS data based upon the year the data represents and NOT the year the data is reported. Ex: MidYear PEIMS 22-23 is loaded under 22-23 in the TSDS PEIMS File Center, however all reporting on this data will be as of 21-22 in ODS.

Data Sources (s):

TSDS MidYear PEIMS

• Interchange Actual Extension
  • 20032 Actual Complex Type

TSDS Fall PEIMS

• Interchange Student Extension
  • 40100 – Student Basic Information
  • 40110 – Enrollment

TSDS Summer PEIMS

• Interhange Student Attendance
  • 42400 – Basic Attendance

Fall and Summer PEIMS (requires the prior year Fall and Summer file to match the year of the MidYear PEIMS data) Ex: If loaded MidYear PEIMS 22-23 (represents 21-22 data), will need to ensure Fall and Summer PEIMS for 21-22 are also complete and loaded for report to calculate.

If ANY of the three required data sources are missing, the message MIssing Data – please review.. will display.

Calculations:

• Report is based upon General Fund Only reporting (20032 Actual Extension: E0316 Fund Code = 199 or 420 (charter)).

Four primary tests:

• Total Expenditures by Function maintained at 90% or greater
  • By Rows the Function codes (E0317) applicable (11, 12, 13, 21, 23, 31, 32, 33, 34, 35 (deficit only), 36 (deficit only), 41, 51, 53 and 71 (object 6512 and 6522 only) was added in 2020-2021) and beginning with 2021-2022 function 71 object’s include 6512, 6514, 6522 and 6524 sum the actual expenditures reported.
  • Base year is labeled “State and Local Expenditures”
  • Total Expenditures row = sum of all function expenditures reported in the column.
  • 90% Minimum Requirement Total Expenditures = State and Local Expenditures Total Expenditures” time .90 (expenditure threshold required following year to maintain compliance.
  • Actual State and Local Expenditures – Determination Year = By rows the function expenditures as defined above.
  • Difference Actual Expenditures and 90% Requirement Total Expenditures minus the 90% Minimum Requirement Total Expenditures.
  • Pass/Fail Test = If Difference Actual Expenditures and 90% Requirement Total Expenditures is equal to or greater than zero, PASS. If less than zero, FAIL.
  • Potential % Reduction is calculated only if test result is FAIL and equals Difference Actual Expenditures and 90% Requirement divided by 90% Minimum Requirement times 100.
• Total Operating Expenditures Per Pupil Average Daily Attendance (ADA) maintained at 90% or greater
  • Refined Average Daily Attendance (RADA) for the Base Year and the Determination Year
    • Refined ADA By Reporting Period = By Rec_400.E0934) calculate (Rec_400.e0937 + Rec_400.e1678, + Rec_400.e1679) / rec_400.e0935
    • Total Refined ADA = Sum of all Refined ADA By Reporting Periods(1-6) / 6
  • Total Operating Expenditures Per Pupil (RADA) = State and Local Expenditures Total Expenditures divided by Refined Average Daily Attendance (RADA)
  • 90% Minimum Requirement Total Operating Expenditures per Pupil (RADA) = Total Operating Expenditures Per Pupil (RADA) times .90
  • The same RADA and Total Operating Expenditures per Pupil (RADA) calculations are applied to the Determination Year column.
  • Difference Actual Expenditures and 90% Requirement for Total Operating Expenditures per Pupil = Total Operating Expenditures per Pupil (RADA) for Determinant year minus the 90% Minimum Requirement Total Operating Expenditures per Pupil (RADA).
  • Pass/Fail Test = If Difference Actual Expenditures and 90% Requirement Total Operating Expenditures per Pupil (RADA) is equal to or greater than zero, PASS. If less than zero, FAIL.
  • Potential % Reduction is calculated only if test result is FAIL and equals Difference Actual Expenditures and 90% Minimum Requirement Total Operating Expenditures per Pupil (RADA) divided by 90% Minimum Requirement Total Operating Expenditures per Pupil (RADA) times 100.
• Total Operating Expenditures Per Pupil Membership maintained at 90% or greater
  • Membership for the Base Year and the Determination Year
    • Count of distinct Fall rec_100.E0001 (stu id) where rec_100.E0787 (ADA Eligibility code is not equal to 0. Excludes students Enrolled, Not in Membership.
  • Total Operating Expenditures Per Pupil (Membership) = State and Local Expenditures Total Expenditures divided by Membership
  • 90% Minimum Requirement Total Operating Expenditures per Pupil (Membership) = Total Operating Expenditures Per Pupil (Membership) times .90
  • The same Membership and Total Operating Expenditures per Pupil (Membership) calculations are applied to the Determination Year column.
  • Difference Actual Expenditures and 90% Requirement for Total Operating Expenditures per Pupil = Total Operating Expenditures per Pupil (Membership) for Determinant year minus the 90% Minimum Requirement Total Operating Expenditures per Pupil (Membership).
  • Pass/Fail Test = If Difference Actual Expenditures and 90% Requirement Total Operating Expenditures per Pupil (Membership) is equal to or greater than zero, PASS. If less than zero, FAIL.
  • Potential % Reduction is calculated only if test result is FAIL and equals Difference Actual Expenditures and 90% Minimum Requirement Total Operating Expenditures per Pupil (Membership) divided by 90% Minimum Requirement Total Operating Expenditures per Pupil (Membership) times 100.
• Total Operating Expenditures Per Pupil Enrollment maintained at 90% or greater
  • Enrollment for the Base Year and the Determination Year
    • Count of distinct Fall rec_100.E0001 (stu id) . Count will include students Enrolled, Not in Membership (rec_100.E0787 = 0)
  • Total Operating Expenditures Per Pupil (Enrollment) = State and Local Expenditures Total Expenditures divided by Enrollment
  • 90% Minimum Requirement Total Operating Expenditures per Pupil (Enrollment) = Total Operating Expenditures Per Pupil (Membership) times .90
  • The same Membership and Total Operating Expenditures per Pupil (Enrollment) calculations are applied to the Determination Year column.
  • Difference Actual Expenditures and 90% Requirement for Total Operating Expenditures per Pupil = Total Operating Expenditures per Pupil (Enrolled) for Determinant year minus the 90% Minimum Requirement Total Operating Expenditures per Pupil (Enrolled).
  • Pass/Fail Test = If Difference Actual Expenditures and 90% Requirement Total Operating Expenditures per Pupil (Enrolled) is equal to or greater than zero, PASS. If less than zero, FAIL.
  • Potential % Reduction is calculated only if test result is FAIL and equals Difference Actual Expenditures and 90% Minimum Requirement Total Operating Expenditures per Pupil (Enrollment) divided by 90% Minimum Requirement Total Operating Expenditures per Pupil (Enrollment) times 100.

Features:

• Year filter (Default latest 2 years of MidYear PEIMS file loaded) – multi year selection filter
• Drill down on amounts to see detailed Actual Expenditure records reported in respective total
• Under Tools – Export to Excel and Bookmark functionality