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Verification of Excess Cost

According to 34 CFR §300.202, amounts provided to an LEA under IDEA Part B may be used only to pay the excess costs of providing special education and related services to children with disabilities. Excess costs are those costs for the education of an elementary school or secondary school student with a disability that are in excess of the average annual per student expenditure in an LEA. An LEA must spend at least the average annual per student expenditure on the education an elementary school or secondary school student with a disability before funds under Part B are used to pay the excess costs of providing special education and related services. In Missouri, elementary school includes grades K‐8. Secondary school includes grades 9‐12.

The Department will compute the excess cost calculation for LEAs each year.  Since the excess cost calculation requires current year data as well as previous year data, it will not be computed until late January in the current year when all data has been submitted and reviewed. Therefore, eligibility for IDEA Part B funds under this requirement will be based on an assurance within the budget application that the LEA will meet the excess cost requirement until the actual calculation can be completed. Once the calculation is completed, the LEA will be determined to have met or not

met excess cost at both the elementary and secondary levels.

If the LEA does not meet excess cost at both levels:

The LEA must return all Part B IDEA funds expended during that fiscal year.

If the LEA does not meet excess cost at one level:

The LEA must journal voucher all IDEA Part B funds expended during that fiscal year at the level not met to the level met; or return the expended portion of IDEA Part B funds during that fiscal year at the level for which the LEA did not meet excess cost.

The Department will contact the LEA if it does not meet excess cost at one or both levels. 

Calculation Procedure

Guidance