Expenditure Coding

• Accounting Manual
• Special Education Expenditure Coding Structure

Guidance

• IEP vs 504 Plan
• K-8 Special Education Tuition Guidance
• Time and Effort
• Coordinated Early Intervening Services (CEIS)
• Maintenance of Effort (MOE)
• Proportionate Share

ePeGS Guides

Part B

2025-2026

• 2025-2026 Budget Application Guide
• 2025-2026 Payment Request Guide

2024-2025

• 2024-2025 Budget Application Guide
• 2024-2025 Payment Request Guide
• 2024-2025 Part B FER Guide

Part B Flowchart

• Part B Flowchart

Early Childhood Special Education (ECSE)

ECSE Reporting and Funding Guidance

• ECSE Reporting and Funding Guidance

ECSE Flowchart

• ECSE 611 and 619 Flowchart