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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 31, 2011

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.  These requirements include:

* Assurances

* Verification of Excess Cost

* Maintenance of Effort

* Proportionate Share

* Supplement-Not Supplant

* 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

To assist LEAs in understanding these federal requirements as they begin the new school year, we have posted two resources under Part B Fiscal Guidance at  The first resource, Part B Federal Expenditure Requirements, is a one-page document that provides an at-a-glance overview of IDEA Part B Federal Expenditure Requirements.  The second resource, Part B Federal Expenditure Requirements Presentation, is a PowerPoint presentation that provides detailed information regarding each of the IDEA Part B Federal Expenditure Requirements listed above.  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.