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Special Education Listserv

Subject: IDEA Part B Federal Expenditure Requirements

Source: Special Education Finance

Intended Audience: Superintendents, Special Education Directors, Finance Administrators

Date: August 8, 2012

As you know, IDEA Part B Entitlement funds (Section 611) are federal funds LEAs receive to help support their special education programs and implement IDEA.  There are several requirements that LEAs must meet before and after receipt of IDEA Part B funds including:

* Assurances

* Verification of Excess Cost

* Maintenance of Effort/Supplement-Not Supplant

* Proportionate Share

* Office of Management and Budget Circular A-87 Certifications/Time and Effort Logs

* Inventory Control

* Capital Costs

* Prorating Expenditures

* Coordinated Early Intervening Services if the LEA has a determination of significant disproportionality

* Cash Management Improvement Act

* Tracking Federal Expenditures Separately

To assist LEAs in understanding these federal requirements, we have posted several resources under Part B Fiscal Guidance at  In addition, presentations on these topics can be found at  We encourage LEAs to use these resources to ensure they are in compliance with federal regulations.

Please contact our section by email at or by calling 573-751-0622 with any questions.