UNDERSTANDING SPECIAL EDUCATION FUNDING

How to account for IDEIA funds

IDEIA-B Section 611

• Federal funds – funded by two separate federal grants– 48% available July 1 – September 30– 52% available when the Department receives

the October federal grant supplement

• Intermediate Units are considered the LEA and administer the federal grants

IDEIA Components

• Component I – Early Intervention– Dollars generated by prior school year’s

December 1 child count of all 3 and 4 year olds and eligible 5 year olds

– Distributed to MAWA holders• School District

• Intermediate Unit

• Component II – Training and Consultation and Interagency Implementation (TaC)– Must be used to support a minimum of 5.0 FTE

positions for training and consultation in all LEAs

– Limited to 8% of each intermediate unit grant total

• Component III – School Age Supplementary Aides & Services– Remaining amount after Preschool, TaC, and

Equitable Participation are deducted from the total IDEIA grant

– School age federal child count (ages 5-21)– IU’s may provide services to school districts

and charter schools in lieu of pass-through funds

Use of Funds

• Supplement and Not Supplant– IDEIA funds to supplement and not supplant

state and local funds

• Maintain fiscal effort– IDEIA funds may not be used to reduce the

expenditures made by local funds below prior year expenditures

Early Intervening Services

• Up to 15% of the funding may be used to develop and implement early intervening services

• Kindergarten through 12th grade, particular emphasis on kindergarten through 3rd grade

Allowable Activities• Professional development for teachers and other

school staff• Providing educational and behavioral evaluations,

services and support• Providing professional development and support

to teachers and other staff in assessment of students with disabilities, inclusion of student with disability in regular education settings, and in early intervening activities

Reporting• LEA that develops and maintains early

intervening services must report annually to the Department– Number of students served by early intervening

services– Number of students served but who also

subsequently receive special education and related IDEIA services during the preceding 2-year period

Equitable Participation• IU must conduct a child find process

– Examples may include: survey private schools, input from local school districts, information from Act 89 services, etc.

• IU must consult with private school representatives and parents of parentally placed children– Review the child find, federal dollar amount

generated, and discuss service options

Accounting for Federal Pass-Through Funds

• Accounting Bulletin 1998-01• Revised July 1, 2006• IU’s record Pass-Through Fund expenditures to

2990-899• School districts and Charter schools should record

to 6832 – Federal IDEA Revenue received as pass-through revenue (see examples in Accounting Bulletin)

• 2006-2007 IU’s IDEIA grant funding was decreased approximately 1%

• 2007-2008 it’s estimated IU’s will again see a 1% - 2% decrease in IDEIA grant funding

• Child count continues to increase for most school districts and charter schools

• Costs to educate students continue to increase as well

Summary

• Prominent Options as a result of more kids and less IDEIA funds per student– Consortiums to offer low-incident services or

other mutually agreed upon services utilizing IU expertise

– Leveraging ACCESS dollars to help offset expenses that IDEIA funds can’t cover