We’ve coded all of the SPED-related therapist services into the 1200s Special Education contracted services. What do we do to correct the coding into the 21XX codes?

You should first identify those costs into the main categories:

• Health Services 213x
• Psychological Services  214x
• Speech Pathology & Audiology 215x
• Occupational Therapy 216x
• Physical Therapy 217x
• Visually Impaired 218x

Then break each category down by age levels:

• School Age   xxx1
• Ages 3-5   xxx2
• Ages 0-2   xxx3

Do not code any SPED-related disbursements into the 2190s.