division of program management. excess costs excess cost requirement –prevents usage of part b...
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• Excess Cost Requirement– Prevents usage of Part B funds to pay for all costs directly
attributable to the education of a child with a disability.– Costs that are in excess of the average annual per student
expenditure during the preceding school year.– Required to spend at least the average annual per student
expenditure before Part B funds are used.– Must be computed separately for elementary and secondary
students. – Cannot be computed on a combination of the enrollments in
elementary schools and secondary schools.
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• Calculation– Determine the total amount of expenditures from all sources –
Local, State, and Federal• Exclude
– Capital outlay– Debt services
– Subtract these amounts from the total expenditures• IDEA, Part B and Preschool• Elementary and Secondary Education Act (ESEA) Funds
– Title I– Title II– Title III – Title V
• State and local funds for Special Education– 1120– 1130
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• Calculation– Determine the average annual per student
expenditure.
– Determine the total minimum amount of funds to be spent before Part B funds can be used.
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• Excess Cost Computation– Each LEA must
• Identify the grades that are elementary• Identify the grades that are secondary
– Calculations will be made based on• 2009-2010 expenditures• 2010-2011 expenditures
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• Excess Cost Computation– Each LEA will be provided
• Total Dollar amounts• Enrollment numbers• December 1 Child Count
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Step 2: Previous year’s elementary school expenditures
from:
IDEA, Part B (Columns G & H)
ESEA Title I (Column I)
ESEA Title III (Column J)
ESEA Title II (Column K)
ESEA Title V (Column L)
State and local Special Education Funds (Columns M & N)
Total expenditures (Column O)
Column F minus Column O equals Column P
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• Step 3Number of elementary students enrolled the previous year (Column R)
Number of elementary students with disabilities in the previous year (Column V)
Column P divided by Column R equals the average annual expenditure per elementary student (Column T).
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Step 4Average annual expenditure per elementary student (Column T)
Minimum amount the LEA must spend in the current year
Column T times Column V equals Column X
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• Step 1
Column C $16,697,469.05
minus
Column D $ 494,171.26
Column E $ 289,203.06
Column F $ 15,914,094.73
Total Adjusted Previous Year’s Expenditures
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• Step 2 ADD
Column G $ 302,052.83
Column H $ 14,973.03
Column I $ 1,110,488.90
Column J $ 0.00
Column K $ 141,012.97
Column L $ 39.17
Column M $ 908,021.52
Column N $ 405.60
Column O (Total Expenditures) $ 2,476,994.02
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• Step 2 contColumn F $15,914,094.73
Minus
Column O (Total Expenditures) $ 2,476,994.02
Column P $13,437,100.71
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• Step 3 Elementary School EnrollmentColumn R 1318 (Total enrollment)
Column V 157 (Total SWD)
Column P ($13,437,100.71) divided by Column R (1318)
Column T ($10,195.07) Average per pupil expenditure
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