1. DIVISION OF PROGRAM MANAGEMENT

2. EXCESS COSTS

3. 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

4. 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

5. 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

6. 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

7. 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

8. Step 1: Previous year’s expenditures from all elementary school students, minus capital outlay and debt service. Column C (State, Local, and Federal Funds) Minus Column D (Capital outlay) and Column E (Debt Services) Equals Total adjusted previous year’s expenditure (Column F) April 2012 Office of Instructional Enhancement and Internal Operations/Office of Special Education 8

9. 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

10. Step 3 Number 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

11. Step 4 Average 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

12. 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

13. 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

14. Step 2 cont Column 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

15. Step 3 Elementary School Enrollment Column R1318 (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

16. 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