Missouri Department of Elementary and Secondary Education


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Subject: Excess Cost Calculation Worksheet

Source: Shelley Witherbee, Director, Funds Management

Intended Audience: Special Education Directors, Superintendents, Financial Administrators

Date: June 27, 2008

In an attempt to keep school districts informed of the on-going process concerning the Excess Cost Calculation requirement found in 34 CFR Part 300.16, and following up on the May 27 and June 5, 2008, SELs messages, DESE is providing the following update concerning this process.

DESE participated in a regional fiscal management phone conference with several states and U.S. Department of Education, Office of Special Education Programs (OSEP) on June 26 and found that there are many unanswered questions in the area of excess costs not only within each of the participating states but also at the federal level.  This regional fiscal group has requested specific guidance from OSEP as well as sharing of information between states as we continue to craft a valid excess cost calculation that meets the intent of federal regulation.

The next step we will take is to identify approximately 20 districts to test the most recent version of the excess costs calculation form in order to validate the calculation process, take input from school districts and help clarify excess cost calculation completion instructions to school districts.  We hope to complete this process over the next several weeks.

While we must all be prepared for a more formal and comprehensive excess cost calculation procedure that could impact the flow of Part B funds to districts as the federal regulation requires, the DESE goal is to make this process as simple as possible at the district level.

As indicated in the earlier SELs, the Division will continue to make the presumption at this point that each district has met the Excess Cost requirement for the FY 2009 Part B payment.  Districts will be asked at a future date to complete the excess costs calculation worksheet.  If issues arise after the worksheet is completed, we will work with the district to resolve those issues.

For questions, please contact the Funds Management Section at (573) 751-0622.

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Missouri Department of Elementary and Secondary Education
Division of Special Education
P.O. Box 480
Jefferson City, MO 65102
Email:  webreplyspe@dese.mo.gov
Phone: 573-751-5739   Fax:  573-526-4404


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