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DIVISION OF PROGRAM MANAGEMENT

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Page 1: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

DIVISION OF PROGRAM MANAGEMENT

Page 2: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

EXCESS

COSTS

Page 3: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Excess Cost Requirement– Prevents usage of Part B funds to pay for all costs directly

attributable to the education of a child with a disability.– Costs that are in excess of the average annual per student

expenditure during the preceding school year.– Required to spend at least the average annual per student

expenditure before Part B funds are used.– Must be computed separately for elementary and secondary

students. – Cannot be computed on a combination of the enrollments in

elementary schools and secondary schools.

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 3

Page 4: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Calculation– Determine the total amount of expenditures from all sources –

Local, State, and Federal• Exclude

– Capital outlay– Debt services

– Subtract these amounts from the total expenditures• IDEA, Part B and Preschool• Elementary and Secondary Education Act (ESEA) Funds

– Title I– Title II– Title III – Title V

• State and local funds for Special Education– 1120– 1130

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 4

Page 5: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Calculation– Determine the average annual per student

expenditure.

– Determine the total minimum amount of funds to be spent before Part B funds can be used.

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 5

Page 6: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Excess Cost Computation– Each LEA must

• Identify the grades that are elementary• Identify the grades that are secondary

– Calculations will be made based on• 2009-2010 expenditures• 2010-2011 expenditures

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 6

Page 7: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Excess Cost Computation– Each LEA will be provided

• Total Dollar amounts• Enrollment numbers• December 1 Child Count

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 7

Page 8: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 8

Page 9: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

Step 2: Previous year’s elementary school expenditures

from:

IDEA, Part B (Columns G & H)

ESEA Title I (Column I)

ESEA Title III (Column J)

ESEA Title II (Column K)

ESEA Title V (Column L)

State and local Special Education Funds (Columns M & N)

Total expenditures (Column O)

Column F minus Column O equals Column P

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 9

Page 10: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Step 3Number of elementary students enrolled the previous year (Column R)

Number of elementary students with disabilities in the previous year (Column V)

Column P divided by Column R equals the average annual expenditure per elementary student (Column T).

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 10

Page 11: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

Step 4Average annual expenditure per elementary student (Column T)

Minimum amount the LEA must spend in the current year

Column T times Column V equals Column X

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 11

Page 12: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Step 1

Column C $16,697,469.05

minus

Column D $ 494,171.26

Column E $ 289,203.06

Column F $ 15,914,094.73

Total Adjusted Previous Year’s Expenditures

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 12

Page 13: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Step 2 ADD

Column G $ 302,052.83

Column H $ 14,973.03

Column I $ 1,110,488.90

Column J $ 0.00

Column K $ 141,012.97

Column L $ 39.17

Column M $ 908,021.52

Column N $ 405.60

Column O (Total Expenditures) $ 2,476,994.02

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 13

Page 14: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Step 2 contColumn F $15,914,094.73

Minus

Column O (Total Expenditures) $ 2,476,994.02

Column P $13,437,100.71

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 14

Page 15: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Step 3 Elementary School EnrollmentColumn R 1318 (Total enrollment)

Column V 157 (Total SWD)

Column P ($13,437,100.71) divided by Column R (1318)

Column T ($10,195.07) Average per pupil expenditure

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 15

Page 16: DIVISION OF PROGRAM MANAGEMENT. EXCESS COSTS Excess Cost Requirement –Prevents usage of Part B funds to pay for all costs directly attributable to the

• Step 4

Column T ($10,195.07)

X

Column V (157)

=

Column X ($1,600,625.99)

Minimum Amount to be spent

April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 16


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