IDEA Part B and Preschool Grants

IDEA Part B funds help Local Education Agencies (LEAs) pay the excess costs of providing special education and related services to eligible children with disabilities. Section 611 supports services for eligible students ages 3 through 21, while Section 619 provides additional support for preschool children with disabilities ages 3 through 5.

Federal funds do not replace the LEA’s responsibility to provide a free appropriate public education. Every expenditure must be allowable under IDEA, consistent with the approved grant application, and properly supported by fiscal records.

• IDEA Section 611, 20 U.S.C. §1411

• IDEA Section 619, 20 U.S.C. §1419

• 34 CFR §§300.202 and 300.208

• 34 CFR §§300.800 through 300.818

• 2 CFR §§200.403 through 200.405

• ALSDE, Allowable Costs for IDEA Entitlement Grants

An IDEA-funded cost must be:

• Necessary for the operation or performance of the program

• Reasonable in amount

• Allocable to the IDEA award

• Consistent with federal, state, and local policies

• Treated consistently with comparable nonfederal costs

• Included in the approved grant application or budget

• Supported by invoices, payroll records, contracts, or other documentation

Alabama LEAs process IDEA grant applications, original budgets, and budget amendments through the state’s electronic grant application process. Follow current ALSDE accounting guidance for fund-source codes, object codes, amendment procedures, obligation deadlines, and fiscal-year closeout requirements.

IDEA funds may support special education personnel, related services, assistive technology, specialized instructional materials, professional learning, administration of the IDEA program, and other allowable activities. Certain expenditures, including capital purchases and facility-related costs, may require prior written approval.

Federal funds may incidentally benefit students without disabilities when an expenditure primarily supports eligible students with disabilities in an inclusive setting. This does not authorize the purchase of general education programs or materials for the entire LEA without an IDEA-specific basis.

• Confirm that the expenditure appears in the approved IDEA budget.

• Identify the IDEA purpose and students or program supported.

• Apply the necessary, reasonable, and allocable standard.

• Obtain prior approval when required.

• Retain invoices, contracts, purchase orders, payroll records, and approvals.

• Reconcile expenditures against the approved budget regularly.

• Monitor carryover and obligation deadlines throughout the grant period.

• Complete budget amendments before spending outside an approved category.

• Charging general education costs to IDEA without an allowable IDEA purpose

• Purchasing equipment before obtaining required approval

• Expenditures that do not match the approved grant budget

• Insufficient documentation showing how a cost benefits the IDEA program

• High carryover caused by delayed purchasing or unfilled positions

• Payroll or time-and-effort documentation that does not support personnel charges