After reserving funds for state-level activities and accounting for base payments, states must distribute the remaining Part B funds to local educational agencies (LEAs) based on population and poverty measures. This practice guide explains how to calculate these amounts and provides sample calculations for each. It describes the sources of data that states commonly use to measure population and poverty and issues to consider. 

 The guide can help state and LEA fiscal staff examine and better understand how their state collects population and poverty data and to strengthen allocation procedures.