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Reallocating Local Educational Agency IDEA Part B Funds

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This practice guide helps states manage unspent LEA Part B funds and reduce the need to revert them to the federal government. State fiscal staff will learn when and how funds may be reallocated to other LEAs and when the state may keep them for state-level activities.

This publication was updated in 2025 to reflect changes to prior approval regulation. We recommend replacing the original resource in your records with this version.

Topics

Part B
- Allocation of IDEA Part B Subgrants to LEAs

Date

Apr 2024

Author

Center for IDEA Fiscal Reporting (CIFR)

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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, JHR Consultancy, 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.

The Center for IDEA Fiscal Reporting (CIFR) operates under a grant from the U.S. Department of Education, #H373F250001. The contents and resources on this website do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and visitors should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.

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