As many providers are already aware the reporting of SEIT on the consolidated fiscal report (CFR) for the year ending June 30, 2020 has been updated. Now providers are required to break out individual (9135), groups of 2 (9140) and groups of 3 or more (9145) into separate corresponding columns, basically as separate programs, along with the corresponding costs associated with them. Even though this may sound straight forward, it does pose some nuances which providers need to be aware of to ensure they are correctly reporting not only their units of service on schedule SED-1 but the corresponding costs associated with delivering those units on CFR-1.
SEIT providers are aware that even though a child may be mandated on their IEP to receive a group of 2, 3 or more, these sessions can be provided 1:1, if an appropriate grouping cannot be established. Based on the new reporting requirements this poses the questions; Where do I report the delivered unit of service(s) for these cases and corresponding cost associated with delivering those units? Furthermore, where do I report the mandate(s) to the corresponding unit of service(s)?
Under the new SEIT reporting, the expenses and units of service delivered should be reported based on how the session(s) was delivered. However, the mandated session(s) should still be reported in the column corresponding with the IEP mandates. Thus if a student was recommended for a SEIS group of 2 session, but the session was delivered 1:1, the costs and number of sessions delivered should be reported as individual (9135), but the mandated session number should continue to be reported in the group of 2 column (9140) on schedule SED-1.
This may seem counter-intuitive to some that the reporting of the mandate is not following where the corresponding delivered unit of service is reported along with the associated costs, however, the overriding concern is to make sure sessions delivered and the associated costs are classified as 9135, 9140, 9145, so that SED can evaluate the cost of individual sessions, group of 2 sessions, and group of 3 or more sessions delivered since that is how funding is derived by SEIT programs.
Albert Borghese, CPA
Albert is a member of Cerini & Associates’ audit and consulting practice where he focuses on serving the firm’s special education and nonprofit clients. Albert is also involved in the marketing and development of the firm, and frequently participates in recruiting efforts, and research.