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Transcript of Office of Special Education February 2011 February 2011 Mississippi Department of Education Office...
Office of Special Education
February 2011
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
Maximum Class SizesSBP 7210
http://www.mde.k12.ms.us/SBE_policymanual/7210.htm
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
Resource Program 18
Self-Contained Program 14
Home/Hospital Program 8
Language/Speech Program 60
Preschool (ages 3-5) Home-Based Program 16
Preschool Community-Based Program 16
Preschool Combination of Home-Based and Community-Based Program
16
Preschool School-Based, Full-Day Program 14
Preschool School-Based, Single Half-Day Program 14
Preschool School-Based, Two Half-Day Programs 24
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Time and Effort
Circular A-87 - Under Section 8. Compensation for personal services :
h. Support of salaries and wages. These standards regarding time distribution are in addition to the
standards for payroll documentation.
(1) Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit.
(2) No further documentation is required for the salaries and wages of employees who work in a single indirect cost activity.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Time and Effort
(3) Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first hand knowledge of the work performed by the employee.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Time and Effort
(4) Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation which meets the standards in subsection (5) unless a statistical sampling system (see subsection (6)) or other substitute system has been approved by the cognizant Federal agency. Such documentary support will be required where employees work on:
(a) More than one Federal award,
(b) A Federal award and a non-Federal award,
(c) An indirect cost activity and a direct cost activity,
(d) Two or more indirect activities which are allocated using different allocation bases, or
(e) An unallowable activity and a direct or indirect cost activity.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Time and Effort
(5) Personnel activity reports or equivalent documentation must meet the following standards:
(a) They must reflect an after-the-fact distribution of the actual activity of each employee,
(b) They must account for the total activity for which each employee is compensated,
(c) They must be prepared at least monthly and must coincide with one or more pay periods, and
(d) They must be signed by the employee.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Time and Effort
(e) Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to Federal awards but may be used for interim accounting purposes, provided that:
(i) The governmental unit's system for establishing the estimates produces reasonable approximations of the activity actually performed;
(ii) At least quarterly, comparisons of actual costs to budgeted distributions based on the monthly activity reports are made. Costs charged to Federal awards to reflect adjustments made as a result of the activity actually performed may be recorded annually if the quarterly comparisons show the differences between budgeted and actual costs are less than ten percent; and
(iii) The budget estimates or other distribution percentages are revised at least quarterly, if necessary, to reflect changed circumstances.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Time and Effort
(6) Substitute systems for allocating salaries and wages to Federal awards may be used in place of activity reports. These systems are subject to approval if required by the cognizant agency. Such systems may include, but are not limited to, random moment sampling, case counts, or other quantifiable measures of employee effort.
(a) Substitute systems which use sampling methods (primarily for Temporary Assistance to Needy Families (TANF), Medicaid, and other public assistance programs) must meet acceptable statistical sampling standards including:
(i) The sampling universe must include all of the employees whose salaries and wages are to be allocated based on sample results except as provided in subsection (c);
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Special Education Teacher Unit
Procedure in MSIS
February 2011
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Weighted Units
EducationalPlacement
Levels of Support
01. Minimal<5hrs/wk
02. Targeted
5-12.5hrs/wk
03. Sustained
>12.5-24 hrs/wk
04. Intensive24+
hrs/wk
Regular Education
(in reg ed 80% or >)
1.5 2.0 2.5 3.0
Resourced (in reg ed <79%
and >40%)1.5 2.0
Self-Contained (in reg ed <40%) 2.0 3.0
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Weighted Units
• PreK-2: 22 weighted units = 1 teacher
• Gr. 3-12: 27 weighted units = 1 teacher
• 48 students = 1 LS Teacher
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Business Rules
• Calculate TUs for each school in district (includes School 500)
• Check student has SPED indicator set to Y• Pull any courses beginning with 13 in
student’s schedule• If the only course in the student’s schedule is
132002 (LS), do not assign a WU
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Business Rules
• Pull minutes for courses from teacher’s schedule• If teacher has 330 minutes in schedule, reduce
to 60• Add all minutes, multiply by 5, divide by 60• Assign WU based on hours of service per
student• Add all calculations, divide by 22 for Pre-K - 2,
divide by 27 for Grades 3 - 12.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Business Rules
• AB Schedules use periods 1 - 4• MV Schedules - if minutes per period
are <= 60 minutes, use all periods. If minutes per period are > 60 minutes, then use periods 1 - 4.
• All other schedule types, use all periods• Use S1, T1, and T2. Skip S2, T3, and
T4.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Business Rules
• Create Sub-total of TUs for each school
• If school does not have enough WUs for a TU, assign 1 TU.
• Count all students with 132002 (LS) in their schedule - divide count by 48
• Add LS TU to District Sub-Total
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Procedure
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Calculations
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Weighted Unit Calculation
• [(50 min x 7 periods) x 5 days] / 60 min = 29.17 or 3.0 WU
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Weighted Unit Calculation
• [(50 min x 4 periods) x 5 days] / 60 min = 16.67 or 2.0 WU
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Weighted Unit Calculation
• [(50 min x 1 period) x 5 days] / 60 min = 4.17 or 1.5 WU
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP
Special Education Edits in MSIS
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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How is Personnel Data Used?
• Monthly Processing• MAEP Funding• LRE Calculation• Accreditation Edit Checks• Class Size Checks• Federal Table 2 Report • Teacher Unit Calculation• Highly Qualified
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
• MAEP uses the endorsement codes on the Maintenance Disability Codes - NOT the endorsement codes on the Course Codes table MSIS determines the majority of the primary disabilities
per class using the student update screen to decide which endorsements should be checked
• If there are an equal number of two or more primary disabilities, MSIS will check all the endorsements (Ex: 1 MD Student and 1 SLD Student, MSIS checks that the teacher is endorsed in both MD and SLD)
• Language Speech (132002) - MSIS checks for an endorsement of 215 or 216 - ignore SLD/EMR combinations
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
EMR/SLD - MSIS will check for an endorsement of 205 AND 210, or 220, or 221, or 223, or 224
Language Impaired (132003) MSIS will check for an endorsement of 215 or 216 - ignore SLD/EMR combinations
Audiological Services (132035) - MSIS will check for an endorsement of 202 - ignore SLD/EMR combinations
Special Educator/Assessment Teach Member (132021) - MSIS will check for any 200 endorsement
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
Transition Coordinator (132167):• 0 Student Count - MSIS will check the Course
Code Endorsements• Student Count - MSIS will check the Disability
Endorsements If a teacher fails the endorsement check for a Low
Incidence (AU, DB, EMD, HI, MD, OHI, OI, TBI, VI) by individual period - MSIS will check the entire schedule to determine the majority of students served - ignore EMR/SLD combinations
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
• Planning Periods: MAEP allows only one per semester If you are using two, use S1/T1 and Carnegie Unit 100 to indicate
Semester 1 for one and S2/T3 and Carnegie Unit 200 for the second one
• Concurrent Periods: MSIS will select the period with the highest minutes to calculate
MAEP If the periods are identical, MSIS will select the first one in the
schedule Fails edit if concurrent periods are not all SPED
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
• Special Program Field: Enter per period on teacher’s schedule Use Code 5 to indicate use of SPED Funds – ONLY
those teachers with a 5 in this field will pull into the MAEP edits
• Reserved Field: Use XX for any period that should not be part of the
MAEP edit checks Use AS to indicate After School – any teacher with more
than 100% Instructional time MUST have a least one period with an AS
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
• MSIS will fail any teachers with: 0 Student Count – if you teacher has a period
with a 0 student count, that means that NO student has that period in their schedule in MSIS
Students who do not have a Primary Disability – use the Student Matching report, look up each student on the Student Update screen to be sure each student has been assigned a primary disability
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Instructional Time Greater Than 100%
Formula to calculate instructional time greater than 100%: Total Number of regular contract days – MSIS will be pull from the
Days Employed data field on the District Info tab (A) Total number of instructional minutes per day – MSIS will calculate
from the teacher’s schedule (A) Total number of after hours contract days – on the District Info tab (B) Total number of after hours instructional minutes per day – MSIS will
pull minutes for the period with AS (After School) under the reserved field (B)
EXAMPLE: (A + B) / AA = 180 X 330 = 59,400B = 90 X 60 = 5,400A + B = 59,400 + 5,400 = 64,800(A + B) / A = 64,800/59,400 = 1.09 or 109%
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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MAEP Edit Checks
• 3 and 4 year olds in grade 52: MSIS will calculate the number of 3 and 4 year olds (as
of 09/01) after monthly processing By state law, funded at 70% For Course 132023 (Infant and Toddler) and Lo/Hi
Grade is 52, MSIS will not check the student count If you have a student assigned to grade 52 or 62 AND
they are not 3 or 4 years old, the teacher will fail the MAEP edit. This edit has been added to the Pre-Processor to check the grade level and age of the student. Also updated the Non-Public screen to pull into the Schedule tab the grade level from the Details tab.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Report• Begin checking the
TU Edit report after M1 and District Personnel has been approved and run
• Go to Reports-> Personnel Data-> MAEP
• Select SPED for Program Type and All for Selection
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Report
• What should I look for on the report? Check your Contract Employees – make sure
ONLY the contract employees have this selection – these personnel will NOT be included in the MAEP edits
Do ALL your teachers have a student count for EVERY period?
Do you see the message: Last TU?
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
You want to see this message on one of your teachers so that you know you have used ALL your Teacher Units allocated to you for the current school year.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Teacher has only a 205 endorsement. An EMR/SLD combination class requires the teacher to have a 205 AND 210 (or previous endorsement listings) to pass the MAEP edits. This teacher was not funded.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Teacher did not have a previous certification. Salary was prorated based on the date the certificate was issued. You want to have your teachers certified as quickly as possible to avoid having their salary prorated.
TU Edit Example
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Teacher has a total of 57 students, of these 35 are 3 and 4 year olds (22 older). MSIS prorates the teacher’s salary and percentage:
((35/57) * .70) + (22/57) = (0.6140 * .70) + 0.3860 = 0.4298 + 0.3860 = 0.8158 or 82%
based on the 70% funding allowed for these students.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Teacher was prorated because of the 2 students that were 3 and 4 years old – this edit prevents any teachers with 3 and 4 year olds to be calculated at 100% - they will always be less than 100%.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Teacher was prorated to 66% because their district time was entered by the district as 66%. Passes all other MAEP edits – has a student count for each period and is properly endorsed for the students they are serving.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Contract Employees are not pulled into the MAEP edits. These must be paid out of another source of funds other than the State SPED MAEP funds. Should not have included 5 under the Fed Prog Column. Should use a 9 or 0 in the Fed Prog Column for contract workers.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
This is a Non-Teaching Course Code – keep in mind that MAEP is for teaching course codes ONLY. Should use 0 or 9 under the Fed Prog column – 5 indicates that you are using State MAEP funds to pay this teacher.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
This teacher failed at least one of the MAEP edits. In these cases, OSE will review your data (and will most likely request additional information from you) and decide if the teacher should be forced or not. If a teacher is forced, you will see the message above.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Period 9 is an After School (AS in the RES column) period for the teacher. This teacher’s time is more than 100% - they have calculated at 120%.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Teacher teaches both SPED and vocational courses – MAEP allows funding from both sources – the total can not exceed 100% (keep in mind that vocational always displays only 50% of their part because the rest of the teacher’s salary is paid from the vocational teacher budget).
TU Edit Example
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Edit Example
Teacher passed SPED MAEP edits but they also teach one regular ed course, so their MAEP was prorated based on the minutes – 27% of their time (reg ed min/total instructional minutes = 120 min/450 min) is spent teaching the regular ed course and 73% of their time is spent teaching SPED courses.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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TU Error List Report
Use the TU Error List Report to check that you have used all your allocated Teacher Units. The TU Error List report will also list if you do not have enough TUs in a specific area under the TU Remaining column.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Lump Sum
MAEP Funding
SY 2010 - 2011
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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SY 2010 - 2011 MAEP
• The spreadsheet does not break out MAEP funding for the formula amount and add-ons.
• The determination has been made that for FY 2011 the MAEP allocation will be lump sum.
• The lump sum allocation will provide greater flexibility for school districts in dealing with reduced funding levels.
• The lump sum allocation means that your MAEP allocation amount will not change during FY 2011 due to revisions of MAEP add-on programs (special education, vocational education, gifted, alternative school, or transportation).
• The allocation could change due to any budget reductions that may occur during the fiscal year.
• This is the method of allocating MAEP funds that was used in FY 2005.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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SY 2010 - 2011 MAEP
• Even though add-on funding amounts will not be detailed, school districts will still be required to meet maintenance of effort (MOE) for special education.
• Keep in mind that clean personnel edits help with your Accreditation edits.
• In order to ensure that school districts comply with these requirements the following steps will be taken:
The Office of Special Education (OSE) will allocate teacher units (TU) to school districts in the normal manner utilizing the TU procedure run in MSIS.
OSE will review the personnel data as in years past to ensure that the properly endorsed teachers are serving eligible students with disabilities.
OSE will work with districts to ensure they meet their required MOE (300.203).
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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SY 2010 - 2011 MAEP
School districts will be expected to employee special education teachers based on the number of units allocated.
Special Education TUs will be posted on the Special Education website.
Districts will be required to follow the normal process of entering special education teacher personnel information in the Mississippi Student Information System (MSIS).
OSE will reconcile personnel information to units allocated for each district beginning with MSIS Month 1 data.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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SY 2010 - 2011 MAEP
• Districts that do not employee the minimum number of special education teachers based on units allocated will be required to provide a written explanation to ensure:
– that all eligible students are receiving FAPE
– that the district has met MOE
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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SY 2010 - 2011 MAEP
• Please remember that even though the teacher unit reconciliation process will take place:
– there will be no revision of funds allocated during February as in past years
– there will be no additional units granted (prayer list)– Federal Table 2 data will be pulled from the personnel
snapshot– no additional funds will be allocated for December
graduates or for any errors in reporting
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Timelineshttp://www.mde.k12.ms.usspecial_education/Timeline.html
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Due Date Item(s) Division
07/01/2010 New school year begins in MSISData
Services07/30/2010Summer Program Report Entry Screen data
completed
08/16/2010 Educable Child - Private Facility Applications Due
Program Manage
ment
08/19/2010Educational Interpreter and Positive Behavior
Specialists Applications mailed to districts
09/14/2010Deadline for Educable Child Student Applications
for first period
09/17/2010Positive Behavior Specialists Applications Due
Educational Interpreter Applications Due
ESY
• All reimbursement forms received by September 30 were reviewed and sent to School Financial Services
• School Financial Services authorized a 50% payment in November
• In March, another 25% will be given to those paid in November and 75% to those whose reimbursement form was received after September 30
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Applications
Maintenance of Effort
IDEA and ARRA Applications
• Before any disbursements are sent to Accounting, the following are checked: SPP/APR – is your self-assessment completed
and does it contain all required items Missing documents from previous years Missing originals – when the hard copies are
received, you are placed in the review queue
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Maintenance of Effort
300.203 Maintenance of effort
Part B of IDEA funds provided to an LEA must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Maintenance of Effort Exceptions
1. The calculations (utilizing the FETS data transmitted to the MDE) are incorrect.
2. The voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel, who were replaced by qualified, lower-salaried staff
3. There was a decrease in enrollment of children with disabilities, which resulted in a reduction of teacher units needed to serve students with disabilities.
4. An exceptionally costly special education program provided to a particular disabled child utilizing state and/or local funds was terminated.
5. Costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities, were terminated.
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
Supplement not Supplant
• An LEA is in violation of IDEA’s supplement not supplant provisions if the LEA:
– provides services that are otherwise required by Federal, State, or local law
– provides services that were paid for with other funds in a prior year, including, if the IDEA funds are used for CEIS activities coordinated with activities funded under ESEA, and the IDEA funds are used to provide services that were paid for with ESEA funds in the prior year
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
Supplement not Supplant
• EXAMPLE: LEA received a grant for after school
tutoring that used private grant funds that lasted for one year. CEIS funds could be used the next year because the private funds are gone and no longer available.
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
Supplement not Supplant
• EXAMPLE: State requires and funds after school
tutoring. CEIS funds could not be used to fund this program. This would be supplanting.
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ARRA
Update
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Non-Compliers Map
February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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February 2011 Mississippi Department of EducationOffice of Instructional Enhancement and Internal Programs/Office of Special Education
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Contact Information
Ellen Davis Burnham – Bureau Director
Data and Fiscal Management
601-359-3498