How are excess costs calculated?
Excess costs are computed after deducting all federal monies from the total costs for providing special education and related services to students with disabilities. In meeting the excess cost requirement, an LEA must have spent a minimum average amount for the education of its students with disabilities before IDEA, Part B funds are used. (34 CFR §300.202(b)(i)) Note: The Department of Education (DOE) makes this calculation and provides it to the auditors. Q.3 What is meant by “supplement vs. supplant?” LEAs are required to use IDEA, Part B funds to supplement State, local, and other federal funds and not supplant or replace those funds. (34 CFR §300.202(a)(3)) The U.S. Department of Education has stated that, “if the LEA maintains (or exceeds) its level of local, or state and local, expenditures for special education and related services from year to year, either in total or per capita, then the Part B funds are, in fact, supplementing those local, or state and local, expenditures an
Excess costs are computed after deducting all federal monies from the total costs for providing special education and related services to students with disabilities. In meeting the excess cost requirement, an LEA must have spent a minimum average amount for the education of its students with disabilities before IDEA, Part B funds are used. (34 CFR §300.202(b)(i)) Note: The Department of Education (DOE) makes this calculation and provides it to the auditors. Q.3 What is meant by “supplement vs. supplant?” LEAs are required to use IDEA, Part B funds to supplement State, local, and other federal funds and not supplant or replace those funds. (34 CFR §300.202(a)(3)) The U.S.
