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Revised Reports

Reports SEMA/SEMB/SEMAI––Special Education Maintenance of Effort (MOE)

  • SEMA, LEA Actual (LE-CY) worksheet SEMB, LEA Actual (LE-B) worksheet SEMAI, LEA Actual (LA-I) worksheet

  • Removed columns “Spec. Education, Ages 5–22, Severely Disabled (Goal 5750)” and “Spec. Education, Ages 5–22, Nonseverely Disabled (Goal 5770),” and replaced with a new column “Spec. Education, Ages 5–22 (Goal 5760).” Goals 5750 and 5770 consolidated into new Goal 5760, Special Education, Ages 5–22, effective 2020–21.

  • SEMB, LEA Budget (LB-B) worksheet SEMAI, LEA Projected (LP-I) worksheet

  • Modified data extraction by excluding Object 6600, Lease Assets, and Object 6910, Amortization Expense–Lease Assets, from the Capital Outlay Expenditure line(s) with the object range of 6600–6999.
    Objects 6600 and 6910 are established in accordance to GASB 87, Leases, in order to allow LEAs to account for intangible right-to-use assets under lease contracts effective 2021–22. These intangible right-to-use assets under lease contracts are not considered as capital assets per federal regulation definition of capital assets.

  • For clarification, added the word “(except Object 6600 & Object 6910)” to the Capital Outlay Expenditure line(s).

  • SEMB, SELPA Budget (SB-B) worksheet SEMAI, SELPA Projected (SP-I) worksheet

  • For clarification, added the word “(except Object 6600 & Object 6910)” to the Capital Outlay Expenditure line(s).


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