USE OF IDEA PART B FORMULA AMOUNTS PERMISSIVE

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Los artículos de práctica son requisitos, que deben de reflejarse en la práctica.

34 Code of Federal Regulations § 300.208  Permissive use of funds.   

(a) Uses. Notwithstanding §§300.202, 300.203(b), and 300.162(b), funds provided to an LEA under Part B of the Act may be used for the following activities:   
   (1) Services and aids that also benefit nondisabled children. For the costs of special education and related services, and supplementary aids and services, provided in a regular class or other education-related setting to a child with a disability in accordance with the IEP of the child, even if one or more nondisabled children benefit from these services.   
    (2) Early intervening services. To develop and implement coordinated, early intervening educational services in accordance with §300.226.   
    (3) High cost special education and related services. To establish and implement cost or risk sharing funds, consortia, or cooperatives for the LEA itself, or for LEAs working in a consortium of which the LEA is a part, to pay for high cost special education and related services.   
. . . 


Last Amended:  80 FR 23667, April 28, 2015
Entered:  Sept. 21, 2015

2 Code of Federal Regulations § 200.403  Factors affecting allowability of costs.

Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. See §200.306(b).
(g) Be adequately documented. See also §§200.300 through 200.309.

(h) Administrative closeout costs may be incurred until the due date of the final report(s). If incurred, these costs must be liquidated prior to the due date of the final report(s) and charged to the final budget period of the award unless otherwise specified by the Federal agency. All other costs must be incurred during the approved budget period. At its discretion, the Federal agency is authorized to waive prior written approvals to carry forward unobligated balances to subsequent budget periods. See § 200.308(g)(3).

Last Amended:  89 FR 30136, April 22, 2024

Entered:  February 18, 2026

34 Code of Federal Regulations § 300.208  Permissive use of funds.   

(a) Uses. Notwithstanding §§300.202, 300.203(b), and 300.162(b), funds provided to an LEA under Part B of the Act may be used for the following activities:   
    (1) Services and aids that also benefit nondisabled children. For the costs of special education and related services, and supplementary aids and services, provided in a regular class or other education-related setting to a child with a disability in accordance with the IEP of the child, even if one or more nondisabled children benefit from these services.   
    . . . 


Last Amended:  80 FR 23667, April 28, 2015
Entered:  Sept. 21, 2015

34 Code of Federal Regulations § 300.208  Permissive use of funds.   

(a) Uses. Notwithstanding §§300.202, 300.203(b), and 300.162(b), funds provided to an LEA under Part B of the Act may be used for the following activities:   
    . . .   
    (2) Early intervening services. To develop and implement coordinated, early intervening educational services in accordance with §300.226.   
    . . . 


Last Amended:  80 FR 23667, April 28, 2015
Entered:  Sept. 21, 2015

34 Code of Federal Regulations § 300.226  Early intervening services.  

(a) General. An LEA may not use more than 15 percent of the amount the LEA receives under Part B of the Act for any fiscal year, less any amount reduced by the LEA pursuant to §300.205, if any, in combination with other amounts (which may include amounts other than education funds), to develop and implement coordinated, early intervening services, which may include interagency financing structures, for students in kindergarten through grade 12 (with a particular emphasis on students in kindergarten through grade three) who are not currently identified as needing special education or related services, but who need additional academic and behavioral support to succeed in a general education environment. (See Appendix D for examples of how §300.205(d), regarding local maintenance of effort, and §300.226(a) affect one another.)  
. . . 


Last Amended:  71 FR 46753, Aug. 14, 2006
Entered:  June 8, 2009

34 Code of Federal Regulations § 300.226  Early intervening services.  

(a) General. An LEA may not use more than 15 percent of the amount the LEA receives under Part B of the Act for any fiscal year, less any amount reduced by the LEA pursuant to §300.205, if any, in combination with other amounts (which may include amounts other than education funds), to develop and implement coordinated, early intervening services, which may include interagency financing structures, for students in kindergarten through grade 12 (with a particular emphasis on students in kindergarten through grade three) who are not currently identified as needing special education or related services, but who need additional academic and behavioral support to succeed in a general education environment. (See Appendix D for examples of how §300.205(d), regarding local maintenance of effort, and §300.226(a) affect one another.)  
. . . 


Last Amended:  71 FR 46753, Aug. 14, 2006
Entered:  June 8, 2009

34 Code of Federal Regulations § 300.208  Permissive use of funds.   

(a) Uses. Notwithstanding §§300.202, 300.203(b), and 300.162(b), funds provided to an LEA under Part B of the Act may be used for the following activities:   
    . . .   
   (3) High cost special education and related services. To establish and implement cost or risk sharing funds, consortia, or cooperatives for the LEA itself, or for LEAs working in a consortium of which the LEA is a part, to pay for high cost special education and related services.   
. . . 


Last Amended:  80 FR 23667, April 28, 2015
Entered:  Sept. 21, 2015

34 Code of Federal Regulations § 300.208  Permissive use of funds.   

. . . 
(b) Administrative case management. An LEA may use funds received under Part B of the Act to purchase appropriate technology for recordkeeping, data collection, and related case management activities of teachers and related services personnel providing services described in the IEP of children with disabilities, that is needed for the implementation of those case management activities. 


Last Amended:  80 FR 23667, April 28, 2015
Entered:  Sept. 21, 2015

2 Code of Federal Regulations § 200.403  Factors affecting allowability of costs.

Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. See §200.306(b).
(g) Be adequately documented. See also §§200.300 through 200.309.

(h) Administrative closeout costs may be incurred until the due date of the final report(s). If incurred, these costs must be liquidated prior to the due date of the final report(s) and charged to the final budget period of the award unless otherwise specified by the Federal agency. All other costs must be incurred during the approved budget period. At its discretion, the Federal agency is authorized to waive prior written approvals to carry forward unobligated balances to subsequent budget periods. See § 200.308(g)(3).

Last Amended:  89 FR 30136, April 22, 2024

Entered:  February 18, 2026

Requirements of Coordinated Early Intervening Services (TEA)

Topic Brief on Early Intervening Services (IDEA Partnership)

Education Department General Administrative Regulations (EDGAR) (TEA)

Program Guidelines 2018-2019 Special Education Consolidated Grant Application (TEA) 

• Appendix A.  Allowable and Unallowable Expenditures, pgs. 36-69