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Special Education Listserv

Subject: Proportionate Share Calculation and Carryover Funds

Source: Special Education Finance

Intended Audience: Special Education Directors, Superintendents, Financial Administrators

Date: August 26, 2013

Proportionate share funds are the amount of IDEA Part B funds a district must reserve and spend over a maximum two year period to provide special education and related services to students ages five (5) to twenty-one (21) who have been evaluated and determined eligible and are parentally placed in either a private/parochial or home school setting in the district's boundaries.

Proportionate Share Calculation 2013-14

On the FY13 Part B FER Supporting Data Page, the private and home schooled eligible and served children (ages 5-21) count will be populated from the MOSIS December Student Core/Core Data Screen 11 (December 1 Child Count) using the educational environment of "2100-Parentally Placed Private," as indicated in the ePeGs FER Training Guide FY13 (found at  The count will only include private school and home schooled children eligible and served with an educational environment code of 2100 as of December 1 each year.  Because this count is included in the formula used to calculate the proportionate share obligation for the next school year, it is necessary to ensure this count is populating correctly onto the FY13 Part B FER Supporting Data Page.  Districts will not be able to change this data in the FER.  Any necessary changes will need to be made through the 2012-13 MOSIS December Student Core.  For questions regarding making changes to this count in MOSIS, please contact Data Coordination at (573) 751-7848.

Proportionate Share Carryover from 2012-13 to 2013-14

Under IDEA, if a district does not spend its proportionate share of Part B funds in the current year (FY13), it has an additional one-year carryover period (FY14) to obligate and spend these funds.  Districts must ensure the amount of regular Part B carryover on the FY13 Part B FER is greater than or equal to the amount of proportionate share carryover for FY13.  The proportionate share carryover amount to 2013-14 can be found on the FY13 FER Supporting Data page (Proportionate Share Carryover to next fiscal year amount).

Once the FY13 FER is approved, the district must submit a budget revision in order for the carryover amount to pull into the FY14 budget application.  At which time, the district must budget both the FY14 proportionate share obligation and any carryover from F13.

For questions, please contact the Special Education Finance Section at (573) 751-0622 or