January 8, 2024

Special Education Data Reporting Application (SEDRA) – Cross-District Errors

To: Directors of Special Education, SEDRA Contacts, and Business Managers
From: Division of School Finance

Local Educational Agencies (LEAs) are required to keep adequate time and effort documentation to support the work of staff/contractors based on the actual time working under each activity.

Data entries in SEDRA with a file folder number (PELSB or Board of Administrators Licensure) or certificate number will be edited against all other Full-Time Equivalents (FTEs) entered for that file folder number. If the FTE exceeds the established limits for certain conditions, the system generates an error stating “Cross District FTE Exceeds Allowable Amount – Use Cross District FTE Review for FTE Information.” The LEAs that have claimed the same file folder number in the same fiscal year will be displayed.

The maximum FTE limits are:

• Personnel Type Code (PTC) of directors (09), assistant directors/supervisors (10), or program coordinator (02): The maximum is 1.45.
• Any federal Funding Service Code (FSC): The maximum is 1.33.
• Regular School Year (RSY) state FSC along with and Extended School Year (ESY) state FSC: The maximum is 1.14.
• RSY state FSC no ESY Disability Code 412 or PTC 07: The maximum is 1.17.
• Only RSY state FSC: The maximum is 1.02.
• Only ESY staff FSC: The maximum is 0.14.

For 2023-2024, you must have a system of controls that verifies the actual start and stop times of individual or we will not be able to approve the cost. However, due to the number of service providers providing well in excess of FTE limits, LEAs need to be able to document the hours they are claiming since state/federal funds cannot be used for duplicate payments. This is especially critical for telework staff and will be a point of emphasis for SFY 24 and later years; and will be part of our team’s ongoing special education finance training.

Common errors in time and effort reporting are:

• Entire day’s schedule not accounted for (only special education time reported).
• Lack of appropriate time and effort records for staff with supplemental contracts/stipends and extra hours.
• Failure to recognize that a change in position, duties, or funding may result in a change in time and effort reporting.
• Reporting time according to ratios budgeted without regard to how the individual actually worked.
• Accounting adjustments transferring payroll expenditures to special education programs (from federal/state/local) with no supporting documentation.

See Special Education Funding Guide Section 12 – Personnel Type Codes for more information on licensure requirements.

Please note: LEAs are unable to claim the same working hours for the same person. State/federal special education funds can only be used to reimburse actual services provided.

If you have questions, please feel free to contact the Special Education Funding and Data Team.