Skip to main content

EXCESS COSTS

 

 

EXCESS COSTS

Authorities:  34 CFR Part 300; Appendix A to Part 300--Excess Costs Calculation

 
 
 
  FEDERAL AND STATE REQUIREMENTS
Excess costs means those costs that are in excess of the average annual per student expenditure in the local educational agency (LEA) during the preceding school year for the elementary or secondary school child, as may be appropriate, that may be computed: Citations:
  • After deducting amounts received under the Individuals with Disabilities Education Act Part B (IDEA-B) and Part A of Title I and Part A of Title III of the Elementary and Secondary Education Act (ESEA); and
Citations:
  • Any state or local funds spent for services under the IDEA-B and Part A Title I and Part A of Title III of the ESEA, excluding any amounts spent for capital outlay for debt services.
Citations:
 
REQUIREMENTS
The LEA meets the excess cost requirement if it has spent at least a minimum average amount for the education of its children with disabilities before using IDEA-B funds. Citations:
The excess cost requirement prevents the LEA from using IDEA-B funds to pay for all the costs directly attributable to the education of the child with a disability; except: Citations:
  • The excess cost requirement does not prevent the LEA from using IDEA-B funds, in compliance with the nonsupplanting and other requirements of this framework, to pay for all costs directly attributable to the education of the child with a disability in any of the ages 3, 4, 5, 18, 19, 20, or 21, if no local or state funds are available for nondisabled children of these ages.
Citations:
 
EXCESS COSTS CALCULATION
Before the LEA may access IDEA-B funds, the LEA must compute the minimum average amount it must spend separately for children with disabilities in its elementary schools and for children with disabilities in its secondary schools. Citations:
To calculate the minimum amount the LEA must spend on the average for each of its elementary school children with disabilities before it may use IDEA-B funds, the LEA must: Citations:
  • Determine the total amount of its expenditures for elementary school students from all local, state, and federal sources including IDEA-B in the preceding school year, excluding capital outlay and debt services:
Citations:
    • The LEA must subtract from the total expenditures amounts spent for:
Citations:
      • IDEA-B allocation;
Citations:
      • Title I, Part A of the ESEA allocation;
Citations:
      • Title III, Parts A and B of the ESEA allocation;
Citations:
      • State and local funds for children with disabilities; and
Citations:
      • State or local funds for programs under Title I, Part A and Title III, Parts A and B of the ESEA; and
Citations:
  • Divide by the average number of students enrolled in the elementary schools of the LEA during the preceding year including its children with disabilities.
Citations:
IDEA-B funds can only be used for elementary school children with disabilities for excess costs over and above the minimum obtained when the LEA multiplies the number of elementary school children with disabilities in the LEA by the average annual per student expenditure. Citations:
To calculate the minimum amount the LEA must spend on the average for each of its secondary school children with disabilities before it may use IDEA-B funds, the LEA must use the formula provided in Appendix A to Part 300 for elementary school children referenced above. Citations:
IDEA-B funds can only be used for secondary school children with disabilities for excess costs over and above the minimum obtained when the LEA multiplies the number of secondary school children with disabilities in the LEA by the average annual per student expenditure. Citations:
  Last Updated : Tue, Apr 04, 2023