Excess Costs. IDEA-B Requirement. Texas Education Agency (TEA)
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1 Excess Costs IDEA-B Requirement Texas Education Agency (TEA)
2 Excess Costs -- Topics Code of Federal Regulations Definition Purpose Calculation Tool and Instructions Summary References Resources
3 Part B Excess Costs IDEA Requirement 34 CFR (a)(2) IDEA-B funds must be used only to pay excess costs of providing special education and related services for children with disabilities
4 Part B Excess Costs Definition 34 CFR LEA costs to educate a student with disabilities in excess of the average annual per-pupil expenditure (APPE) during the preceding school year
5 What does this mean for LEAs? LEAs must: Calculate, expend, and document expenditures of funds for the education of students with disabilities in elementary and secondary schools Annually calculate separately for elementary and secondary students
6 Purpose: Why is the Excess Costs Calculation Important? Prevents an LEA from using IDEA-B funds to pay for all of the costs to educate a student with disabilities Ensures students with disabilities receive general education support to which all students are entitled Ensures federal IDEA-B funds are used to supplement general education support
7 Purpose: Why is the Excess Costs Calculation Important? (continued) To be eligible for IDEA grants, LEAs certify compliance in the SPED Consolidated grant application s CS7000 schedule Audited in the A-133 single audit compliance supplement Calculation and documentation must be maintained by the LEA and made available to auditors and/or federal fiscal review monitors
8 Excess Costs Calculation 2 Steps: Step 1: Calculate APPE for immediate prior year gather: Elementary Expenditure data Enrollment data Secondary Expenditure data Enrollment data Step 2: Calculate amount required to be spent in current year gather: Elementary Prior Year APPE Current enrollment Secondary Prior Year APPE Current enrollment
9 Calculation Example Separate for Elementary and Secondary
10 Step 1 - Determine Immediate Prior Year APPE Elementary Secondary State and Local All sources $6,500,000 $7,400,000 Federal funds All sources $600,000 $750,000 Total $7,100,000 $8,150,000 deduct Capital Outlay ($40,000) ($30,000) deduct Debt Service ($20,000) ($15,000) deduct Expenditures for: Total Adjusted $7,040,000 $8,105,000 IDEA Part B ($200,000) ($130,000) ESEA Title I, Part A ($250,000) ($220,000) ESEA Title III, Parts A & B ($50,000) ($43,000) State and local funds for students with disabilities ($500,000) ($350,000) State and local funds for programs under ESEA Title I, Part A and ESEA Title III, Parts A & B ($150,000) ($80,000) Final Adjusted Total $5,890,000 $7,282,000
11 Step 1 continued- Determine Immediate Prior Year APPE Elementary Secondary Final Adjusted Total $5,890,000 $7,282,000 Average number of Enrolled Students immediate prior year /800 /600 Prior Year APPE $7,632 $12,136 Step 2 - Determine Excess Cost Requirement Current-year enrollment of students with disabilities - October snapshot Excess Cost Requirement Minimum amount to be spent on students with disabilities with fund sources other than IDEA-B Elementary Secondary Prior Year APPE $7,632 $12,136 X 100 X 75 $736,200 $910,200
12 Excess Costs Calculation Tool Calculation Tool and step-by-step instructions available on TEA s Excess Cost Guidance webpage Type Excess Cost Guidance and click Search button
13 Excess Cost Question and Answer (Q & A)
14 Excess Cost Q & A Is excess costs the same as MOE? No, excess costs and MOE are two distinctly separate IDEA requirements: Excess costs LEA must spend at least as much on the education of students with disabilities as it spends on students without disabilities (student: student comparison) before spending IDEA funds MOE LEA must spend at least as much local or state/local funds on the education of students with disabilities as it spent in the prior year (year:year comparison)
15 Excess Cost Q & A What about members of an SSA where can they find their expenditure data? In addition to LEA expenditures, member districts of a Special Education SSA include expenditures paid on behalf of the LEA. Request the Actual Amount Expended on Behalf of Member District from the SSA fiscal agent (reported via PEIMS record 033). Ensure expenditures on behalf are included when conducting the excess cost calculation.
16 Excess Cost Q & A Does the LEA submit the excess costs calculation to TEA? No, currently there is not a reporting requirement to TEA for excess costs, however the LEA should maintain local documentation of its excess costs calculation. Documentation of the excess cost calculation should be available to your independent auditor and/or other monitors if requested during on-site visits.
17 Excess Cost Q & A Does the LEA use amounts received in the excess cost calculation? No, only expenditures are used in the excess cost calculation when determining the average annual per pupil expenditure. Funding amounts received or allocations awarded are not in the excess cost calculation.
18 Excess Cost Q & A I cannot track all of my expenditures directly to Elementary and Secondary programs. How do I proceed with reporting those expenses? As a rule of thumb, where you can specifically identify costs with either elementary or secondary, you must do so. If not, the LEA may prorate by the ratio of students in each.
19 Excess Cost Q & A What is the consequence for not meeting excess cost? Public Law , Section 613(d)(1) indicates that if TEA determines an LEA is not complying, after reasonable notice, it shall reduce or shall not provide any further payments to the local educational agency...until the TEA is satisfied that the LEA is complying with the requirement.
20 Summary of Major Points
21 Summary of Major Points IDEA-B Excess Cost Requirement Multiply APPE from immediate prior year by current year child count Include all Federal, State, and local funds in the total expenditures and back out (deduct) only the Federal, State, and local funds indicated in the formula
22 Summary of Major Points IDEA- B Excess Cost Requirement SSAs: Individual LEAs responsible for calculation and maintaining record of compliance (not Fiscal Agent) LEAs must calculate separately for elementary and secondary students Designation of grade levels as elementary or secondary should follow local policy
23 References 34 CFR CFR (a-b) 34 CFR Appendix A to Part CFR OMB Circular A-133 Letter to Kennedy, OSEP, 9/25/09 Letter to Plagata-Neubauer, OSEP, 4/8/08
24 Resources for More Information Visit the Excess Cost Guidance website: In TEA s search engine type Excess Cost For questions, please send an to: Compliance@tea.texas.gov
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