IDEA Part B Funding

These pages provide up to date information related to how the Individuals with Disabilities Education Improvement Act (IDEA) Part-B allocations, including the IDEA Part-B Nonpublic proportionate share amounts, are calculated as well as access to Excel spreadsheets with district allocation information.

Allowable Use of IDEA Part-B Funds 

Districts receiving IDEA Part B funds are required to be compliant with Elementary and Secondary Education Act (ESEA) and Individuals with Disabilities Education Act (IDEA) regulations.  Guidance for districts on the use of IDEA Part B funds may be found here.  This document provides detailed information on the options that a district may consider as it develops its program of special education and related services to children with disabilities.

The following two topics present guidance specific to two options districts may consider for supporting their special education programs – the use of Part B funds for allowable replacement of local expenditures and coordinated early intervening services.

Allowable Replacement of Local Expenditures

A district receiving an increased allocation over the prior year’s allocation may use 50% of the increased amount to replace its local expenditures. 

Benefits include: reduction of local expenditures and reduction of the district's Maintenance of Effort (MOE) amount. 

Exercising this MOE flexibility requires that a district separately account for its use of the freed-up state or local funds to assure the replaced amount was still used for the purpose of supporting activities related to ESEA. Typically, simply using a separate job code in the accounting details provides a sufficient audit trail.

IDEA Part B Funding Documents

Last Modified: 7/9/2015 9:55:57 AM