SPED/SAP Categorical Aid Fiscal Reporting


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School districts, CESAs, CCDEBs, and non-district (2r) charter schools report their special education expenses to DPI with two reports: the PI-1504-SE budget report details proposed expenses for the current school year and the PI-1505-SE annual report details actual expenses for the previous school year. Only fund 27 special education expenses (with a few limited exceptions, see instructions for details) are included. These reports are used to determine the amount of state special education categorical aid.

2r Charter Schools

2r charter schools report their special education costs through the same online PI-1504/05-SE reports as school districts. Because they are now eligible for Pupil Transportation Aid, their access to the reports will be through the SAFR portal. 2r charter schools can manage report users through the PI-1500.

Non-Instrumentality Charter Schools

Non-instrumentality charter schools have special education expenses reported by their contracting districts. An Excel claim form is available for these schools to use in developing their expense submissions to districts:

For questions about this information, contact Daniel Bush (608) 267-9212