ࡱ> PRO@ z'bjbjFF 4N,,z````tGIIIIII$~RrmmGG f`G0B:B0BDmmd`` EXCESS COST REQUIREMENT COMPUTATION OF MINIMUM AMOUNT The average annual per-student expenditure a local educational agency must spend under 34 CFR Part 300.184-185 for the education of each of its students with disabilities is computed as follows: A) Add all expenditures of the local educational agency in the preceding school year, except capital outlay and debt service: (1) for elementary school students, if the child with a disability is an elementary school student; or (2) for secondary school students, if the child with a disability is a secondary school student. B) Excess costs may be computed after deducting the following amounts spent for elementary school students or for secondary school students, as the case may be: Amounts received Under Part B of IDEA; Under Part A of title I of the Elementary and Secondary Education Act of 1965 (ESEA), reauthorized as the No Child Left Behind Act of 2001 (NCLB); or Under Part A of Title III of that Act; and (2) Any State or local funds expended for programs that would qualify for assistance under any of those parts, such as -- (i.) Programs for students with disabilities; Programs to meet the special educational needs of children who are educationally deprived; and (iii.) Bilingual education programs for children with limited English proficiency. C) Divide the result under paragraph B of this section by the number of elementary or secondary students, as appropriate, enrolled in the agency in the preceding school year. D) Multiply the result of paragraph C of this section by the number of students with disabilities. Excess costs are those costs of special education and related services that exceed the average minimum amount. EXCESS COST COMMENT The following example shows how a local educational agency computes the average minimum amount it must spend for the education of each of its students with disabilities, under 34 CFR Part 300.185. This example follows the formula in 34 CFR Part 300.184. Under the statutes and regulations, the local educational agency must make one computation for students with disabilities in its elementary schools and a separate computation for students with disabilities in its secondary schools. The computation for students with disabilities would be done as follows: A. First, the LEA must determine its total amount of expenditures for elementary school students from all sources (local, state and federal including IDEA-B) in the preceding school year. Only capital outlay and debt service are excluded. Example: An LEA spent the following amounts last year for all elementary school students (including elementary school students with disabilities): (1) From local tax funds. . . . . . . . . . . . . . . . . . . $ 2,750,000 (2) From state funds. . . . . . . . . . . . . . . . . . . . . . 7,000,000 (3) From federal funds. . . . . . . . . . . . . . . . . . . . 750,000 $ 10,500,000 Of this total, $500,000 was for capital outlay and debt service relating to the education of elementary school students. This must be subtracted from total expenditures: Total expenditures for elementary school students $10,500,000 (less capital outlay and debt service) - 500,000 equals $10,000,000 Next the LEA must subtract amounts received Under Part B of IDEA; Under Part A of Title I of the Elementary and Secondary Education Act of 1965 (ESEA) reauthorized as the No Child Left Behind Act of 2001 (NCLB); or Under Part A of Title III of that Act. Example: The LEA received the following amounts for elementary school students last year: IDEA-B Entitlement Funds $ 500,000 From funds under Part A of Title I of IASA $ 300,000 (3) From an IDEA-B discretionary grant $ 200,000 (4) From a grant for a bilingual education program under Part A of Title VII of the Elementary and Secondary Education Act of 1965 (IASA) $ 100,000 Total $1,100,000 C. Next the LEA must subtract any state or local funds expended for programs that would qualify for assistance under any of those parts, such as -- Programs for students with disabilities; Programs to meet the special educational needs of children who are educationally deprived; and (iii.) Bilingual education programs for children with limited English proficiency. Example: (1) From a special state program for children who are educationally deprived $200,000 (2) From state funds for the education of students with disabilities (Chapter 193) $500,000 (3) From a locally funded program for students with disabilities $200,000 $900,000 D. These amounts (B + C) are subtracted from the LEA's total expenditure for elementary school students computed above (see section "A above): $10,000,000 2,000,000 $ 8,000,000 E. This amount must be divided by the average number of students enrolled in the elementary schools of the agency last year (including students with disabilities). Example: Last year, an average of 8,000 students was enrolled in the agency's elementary schools. The number of students must be divided into the amount computed in the above paragraph: $8,000,000 = $1,000 per student 8,000 students This figure is the minimum amount the LEA must spend (on the average) for the education of each of its students with disabilities. Funds under IDEA-B may be used only for costs over and above this minimum. F. The minimum amount of expenditures required prior to the use of IDEA-B funds is calculated by multiplying the APPE (average per-pupil expenditure) by the average number of students with disabilities enrolled in the elementary schools of the agency last year. Example: If the LEA has 100 elementary school students with disabilities, it must keep records adequate to show that it has spent at least $100,000 for the education of those students (100 students times $1,000/student), not including capital outlay and debt service. This $100,000 may come from any funds except funds under IDEA-B, subject to any legal requirements that govern the use of those other funds. If the LEA has secondary school students with disabilities, it must do the same computation for them. However, the amounts used in the computation would be those that the LEA spent last year for the education of secondary school students, rather than for elementary school students. Limitation on use of Part B funds The excess cost requirement prevents an LEA from using funds provided under Part B of the act to pay for all of the costs directly attributable to the education of a child with a disability. The excess cost requirement does not prevent an LEA from using Part B funds to pay for all of the costs directly attributable to the education of a 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 in that age range. However, the LEA must comply with the nonsupplanting and other requirements of Part-B in providing the education and services for these children. Treatment of Federal funds in certain fiscal years 34 CFR Part 300.233 (a)(1) states that for any fiscal year for which amounts appropriated to carry out Section 611 of the Act exceeds $4,100,000,000, an LEA may treat as local funds up to 20 percent of the amount of funds it receives under Part B of the act that exceeds the amount it received under Part B of the act for the previous fiscal year. 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