This graphic-based resource presents a foundational view of how states reserve state funds and allocate IDEA Part B subgrants to LEAs. It describes the key formula components, such as state set-aside, base payments and base payment adjustments, as well as population and poverty calculations. The one-page at-a-glance format can be used to communicate with key stakeholders and policymakers as well as orient new state fiscal staff to the process of allocating IDEA Section 611 and Section 619 grants.
