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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 28, 2012

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 2012-13

Beginning on the FY12 Part B FER, the private and home schooled eligible and served children (ages 5-21) count will be pulled from Screen 11 (December 1 Child Count) in Core Data, as indicated in the ePeGs FER Training Guide FY12 (found at  The count will only include students with a placement code of 2100 who were eligible and being served on December 1.  Districts will not be able to change this data in the FER.  Any changes necessary will need to be made through MOSIS.  For questions regarding changes to this count, please contact Data Coordination at (573) 751-7848.

Proportionate Share Carryover from 2011-12 to 2012-13

Under IDEA, if a district does not spend its proportionate share of Part B funds in the current year, it has an additional one-year carryover period to obligate and spend these funds.  Districts must ensure that the amount of carryover generated from the FY12 Part B FER is greater than or equal to the amount of proportionate share carryover that MUST be obligated during the 2012-13 year.  The proportionate share carryover amount to 2012-13 can be found on the FY12 FER Supporting Data page (Proportionate Share Carryover to next fiscal year amount).

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