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School Finance

Circuit Breaker "Best Practices" Guidelines

All Students

  • Maintain a separate file for each Circuit Breaker student

  • File all signed, rejected or other Individual Education Plans (IEPs) and Amendments in chronological order

  • Identify any rejected IEPs with a notation on the 1st page of the rejected IEP

  • Highlight any important Service Delivery changes

  • Account for any gaps between the IEP Service Dates and the date IEP is signed/accepted by student's parents/guardians. Districts that have students with complicated IEP situations (i.e., IEPs not signed/accepted on a timely basis and/or IEPs that are rejected) should consider adding a summary sheet outlining all IEPs by service dates, signature dates, etc.

  • Retain copies of all Settlement Agreements (ESE will request copies during summer reviews)

In District Students

  • Document the Service Hours delivered and claimed on the Service Delivery Grid. Note any Service Delivery date changes within the IEP. Account for any Days in Cycle Conversions

  • Review and highlight important Service Delivery language contained in the Additional Information and Schedule Modification sections of the IEP. If a service claimed is not on the Service Delivery Grid, verify that it is supported elsewhere within the IEP in clear language to be acceptable upon audit

  • File a copy of the credentials of high cost service providers claimed, e.g., Specialty Consultation (Doctorate) and BCBA, in student's folder

  • Highlight any Specialized Equipment purchased for the student in the IEP. Maintain a copy of the invoice and requisition; all invoices and requisitions should reference the student (e.g., SASID # or initials). The student must be referenced somewhere in the requisition process to meet the audit requirement

Circuit Breaker "Best Practices" Guidelines Out of District Students

  • Maintain a spreadsheet or other double check processing system evidencing payments of tuition and one to one services. Do not rely on purchase orders to record your claim; claims must be based on actual payments

  • Maintain a copy of all Day, Residential and One to One Service invoices from Private Schools, LEAs and Collaboratives in chronological order by fiscal year

  • Retain copies of all agreements with Private Schools, LEAs and Collaboratives

  • Retain copies of any Cost Sharing Agreements and highlight any important provisions (cost sharing %; name of LEA/DCF)

  • Retain copies of Forms 28M/3 and Individual Price Authorizations submitted as well as OSD Price Authorization letters received

  • Retain a copy of any LEA Assignment Letters for abandoned students



Last Updated: February 26, 2018
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