EXCESS COSTS  
 
Authorities:  34 C.F.R. Part 300; Appendix A to Part 300-Excess Costs Calculation; TEA Excess Cost
 
 
 
FEDERAL AND STATE REQUIREMENTS CITATIONS
P 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: 300.16
TEA Excess Cost

P
  • After deducting amounts received under the Individuals with Disabilities Education Act (IDEA) and Title I and Title III of the Elementary and Secondary Education Act (ESEA); and
300.16(a)

P
  • Any state or local funds spent for services under the IDEA and Title I and Title III of the ESEA, excluding any amounts spent for capital outlay for debt services.
300.16(b)

REQUIREMENTS


P An 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 Part B funds. 300.202(b)(2)(i)

P The excess cost requirement prevents an LEA from using IDEA Part B funds to pay for all the costs directly attributable to the education of a child with a disability; except: 300.202(b)(1)(i)

P
  • The excess cost requirement does not prevent an LEA from using IDEA Part 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.
300.202(b)(1)(ii)

EXCESS COSTS CALCULATION


P Before the LEA may access IDEA Part 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. 300.16

P 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 Part B funds, the LEA must: 300.16

D
  • Determine the total amount of its expenditures for elementary school students from all sourceslocal, state, and federal (including IDEA Part B)in the preceding school year, excluding capital outlay and debt services:
300.16

D
    • The LEA must subtract from the total expenditures amounts spent for:
300.16(a)

D
      • IDEA Part B allocation;
300.16(a)

D
      • Title I, Part A of the ESEA allocation;
300.16(a)

D
      • Title III, Parts A and B of the ESEA allocation;
300.16(a)

D
      • State and local funds for children with disabilities; and
300.16(b)

D
      • State or local funds for programs under Title I, Part A and Title III, Parts A and B of the ESEA; and
300.16(b)

D
  • Divide by the average number of students enrolled in the elementary schools of the LEA during the preceding year including its children with disabilities.
300.202
300.16
Appendix A to Part 300

P IDEA Part 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. 300.202
300.16
Appendix A to Part 300

P 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 Part B funds, the LEA must use the formula provided in Appendix A to Part 300 for elementary school children referenced above. 300.16
Appendix A to Part 300

P IDEA Part 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. 300.16

 
 
Last Updated: Tuesday, April 18, 2017