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    • Part B – Allocation of IDEA Part B Subgrants to LEAs
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Key Differences Between IDEA Local Educational Agency Maintenance of Effort and Excess Cost Requirements

January 19, 2018

IDEA contains two separate requirements to ensure local educational agencies are funding special education programs sufficiently: maintenance of effort and excess cost. While the requirements have similarities, they are calculated differently. This newest resource from CIFR and the National Center for Systemic Improvement (NCSI) describes the key differences between the requirements and the methods for calculating them.

 

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The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

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