Special Education Fiscal


The Utah State Board of Education (USBE), which is the State Education Agency (SEA) has a responsibility under both federal and state law to monitor implementation of the Individuals with Disabilities Education Act (IDEA) by Local Educational Agencies (LEAs) through a system of general supervision that improves educational results and functional outcomes and ensures that public agencies meet program requirements. 

Purpose and Authority

The Office of Special Education Programs (OSEP) has indicated that the components of the Individuals with Disabilities Education Act (IDEA) Part B General Supervision system should include:

  1. State Performance Plan (SPP)
  2. Policies, Procedures, and Effective Implementation
  3. Data on Processes and Results
  4. Targeted Technical Assistance (TA) and Professional Learning
  5. Effective Dispute Resolution
  6. Integrated Monitoring Activities
  7. Improvement, Correction, Incentives, and Sanctions
  8. Fiscal Management

Administrative Responsibilities

Authority for Special Education Funding Accountability

Definitions and Acronyms

Application and Eligibility

Entities that receive subgrants of Individuals with Disabilities Education Act (IDEA) Part B flow-through funding are Local Education Agencies (LEAs), including public school districts and public charter schools, and the Utah Schools for the Deaf and Blind (USDB). All LEAs must be current with the Utah Program Improvement Planning System (UPIPS) monitoring requirements, including correction of noncompliance within one year of notification, annual Corrective Action Plan (CAP), Special Education Improvement Plan (SEIP) and Program Improvement Plan (PIP) reports, and desk audit submissions to be eligible for IDEA Part B funds.

Further, each LEA must have on file with the Utah State Board of Education (USBE) Special Education Services (SES), policies, procedures, and programs (including any documentation necessary to ensure implementation) that are consistent with the State policies and procedures in the USBE SES section (USBE Special Education Rule (SER)) (34 CFR § 300.201). The minimum required components of these policies and procedures are detailed in the State Rules (USBE SER Rules IX.A.2.). The LEA must also have on file with the USBE information to demonstrate that it will make available to parents of students with disabilities and to the general public all documents related to the eligibility of the LEA under IDEA Part B (34 CFR § 300.212; Rules IX.A.5.).


Each LEA must submit an application in Utah Grants that includes agency identification and eligibility information, as well as a series of assurances.

Each LEA’s allocation is populated in Utah Grants, the application for all Federal funding including IDEA Part B funds. By October 1, the LEAs submit their IDEA program plan and budgets for the upcoming year through Utah Grants. The program plan and budget are reviewed by the USBE staff and, if appropriate, approved before an award letter is sent to the LEA within 15 days of receipt of the plan. The Utah Grants system contains a Specialist Checklist for plan and budget review. The USBE updates the rubric to reflect changes and further systematize this process. LEAs are notified of plans not approved, with details of problems in the program and budget plans. Corrections must be made and resubmitted within 15 days of notification of non-approval. The USBE staff provides technical assistance for this process. Updates to the Utah Grants are available for data that may change throughout the school year as well as for the different data due dates on the timeline.

Each LEA in Utah is required to provide, either singly or in cooperation with other school districts or public institutions, a Free Appropriate Education (FAPE) program for all students with disabilities who are residents of the district or who are enrolled in a public charter school. State funds from the Minimum School Program (MSP) are provided for each LEA that provides special education and related services to students with disabilities ages 3-21.

LEA Application Timeline

Financial Procedures: Application for Federal Funding

State Funds


LEA Eligibility Part B

Excess Costs

The LEA must provide evidence of the calculation of excess costs as part of the application for funds. IDEA funds may only be used to pay the excess costs of providing special education and related services for children with disabilities.

Average Daily Membership (ADM) Reports
USBE Superintendent Annual Report

Annual Financial Report (AFR) and Annual Program Report (APR) Reports
USBE Financial Operations

Calculation of Excess Costs Fiscal Year 2019

Calculation of Excess Costs

How to Find the Unsuppressed Child Count for the Excess Costs Calculation

Instructions for Calculating Excess Costs

Maintenance of Effort (MOE)

One of the requirement of receiving IDEA funds is that a Local Education Agency (LEA) (District or Charter School) must demonstrate every year that they are maintaining the same level of financial commitment from state and/or local funds toward their special education programs. The LEA must maintain this level of effort even when there is a decrease in the total amount of state and local funds available.

LEA MOE Flexibility Calculator

MOE Exceptions/Adjustments

Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort

Proportionate Share for Private School Students (Equitable Services)

The LEA must maintain in its records and provide to the USBE:

  • The number of parentally‐placed private school students evaluated.
  • The number of parentally‐placed private school students determined to be students with disabilities under Part B of  the IDEA.
  • This number is determined after the required consultation with representatives of parentally placed private school students with disabilities
  • The count is conducted on December 1 of each year and is used to determine the proportionate share in the next subsequent year
  • The number of students provided services.

Calculation of Proportionate Share of IDEA Part B 3-5 (619) and 3-21 (611) Funds School Children With Disabilities Parentally Placed in Non-Profit Private Schools

FiCAM Checklist: Private School Proportionate Share (PsPs)

Funding Source

Provisions Related to Children With Disabilities Enrolled by Their Parents in Private Schools

Questions and Answers on Serving Children with Disabilities Placed by Their Parents in Private Schools

Use of Funds

Local Education Agencies (LEAs) may use Individuals with Disabilities Education Act (IDEA) Part B funds only to pay for allowable costs related to providing special education and related services to eligible students with disabilities. These funds must be used only to pay the excess costs of providing special education and related series to these students (34 CFR §§ 200.400-475 (subpart E), 300.16 and 300.202; Utah State Board of Education (USBE) SER IX.B.3; OMB Circulars A-87 and A-133). Funds paid to a State under IDEA Part B must be used to supplement the level of Federal, State, and local funds (including funds not under the direct control of the Utah State Board of Education (USBE) or LEAs) expended for special education and related services provided to students with disabilities under IDEA Part B and in no case to supplant those Federal, State, and local funds (34 CFR § 300.162).

Utah Grants

Allowable Costs for IDEA Entitlement and IDEA Recovery Grants

Is the Cost Allowable Chart

Additional Funds

The Utah State Board of Education (USBE) Special Education Services section, with input from Local Education Agencies (LEAs) and based on a review of data from the State Performance Plan/Annual Performance Report (SPP/APR), including student assessment and other student results, uses funding for some optional activities such as:

  • Statewide projects available to personnel from all LEAs, including personnel preparation programs, conferences, and professional development; and
  • LEA-level projects based on identified priorities for which an LEA may submit application through a Request for Proposal (RFP).

Sponsorship Proposal Request

Standard Application for Financial Assistance

Extended Year for Special Educators (EYSE) Stipend

Eligible educators are authorized to work up to 5 cumulative days before and/or after their contracts for EYSE for the 2022-2023 school year. EYSE Stipend reporting will be done through Qualtrics. Links will be sent out before September 1 and June 1 and are due by September 30 and June 30. Please reference the Frequently Asked Questions below for more information.

Extended Year for Special Educators (EYSE) Stipend Frequently Asked Questions

Fiscal Monitoring

The State of Utah Auditor’s Office and the Utah State Board of Education (USBE) internal auditor audit Federal and State Individuals with Disabilities Education Act (IDEA) programs on a regular basis. Audit findings at the State level are reported to the USBE Assistant Superintendent of Student Support. Action is taken to correct procedures and practices that led to the audit findings within the required timeline. In addition, areas of concern identified in the audits (but not to the level of finding) are targeted for review as part of the fiscal monitoring process.

Time and Effort

Any individual charged to a Federal grant must keep time and effort reporting whether or not it is a semi-annual certification or monthly Personnel Activity Reports (PAR). Semiannual certification is completed by those individuals who have a single-cost objective; monthly personnel activity reports are completed by individuals who have multiple-cost objectives. Under IDEA, any individual who is not 100% special education would need to complete monthly PAR; requirements for this are:

  • Must be maintained for all employees who are paid in part or full by federal funds.
  • Must be after-the-fact (a report of actual time worked, not just an estimate or percentage).
  • Account for the total activity of the employee (you must show the full work of the employee, even if part of their salary is paid by state or other funds).
  • Must be signed by the employee or direct supervisor (automated log-in for reporting and review may count as signatures (example: payroll system)).
  • Must be prepared at least monthly.

Example Substitute System Time-and-Effort Certification: Employee with Fixed Schedule

Support for Salaries and Wages of an Employee Working on a Single Cost Objective

Time-and-Effort Reporting: Substitute System

Disproportionality and CEIS

CEIS Report (Due September 30)

Fiscal Compliant, Accountability, and Monitoring (FiCAM) Checklist: Initial General Fiscal Compliance


Tami Gear
Student Support Fiscal and Data Coordinator
Phone: (801) 538-7724 | E-mail

Neil Stevens
Federal Fiscal Accountability
Phone: (801) 538-7819 | E-mail

Cory Erekson
State Fiscal Accountability
Phone: (801) 538-7713 | E-mail