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Eligibility and Coding


Reimbursement under the Special Education and School-Age Parents Aid program is provided only for eligible expenditures by Wisconsin school districts, CESAs, CCDEBs and independent (2r) charter schools.

Special Education and School-Age Parents Aid Eligibility

Master guidance document for the aid program, specifying which costs are eligible for reimbursement. Eligibility is defined by program requirements, not by how expenditures are recorded.

Supplemental Program Guidance

Fund 27 Matrix

Chart of the WUFAR account coding used to collect data in the PI-1505-SE Special Education Annual Report and used in Wise Data Finance. This document does not define program eligibility. Note that updates due to the transition of IDEA budgeting to WISEgrants are included in this WUFAR revision.

Valid Staff Reporting and License Codes

Chart comparing staff assignments (as reported in the WISEstaff (PI-1202) data collection) with appropriate licensure and WUFAR account coding. Eligibility for staff salary and benefits depends upon both licensure and work assignment. Additional information regarding licensing is available on the DPI Licensing site.

"Act 221" Pupil Services Positions

Explanation of the limits on aid eligibility for salary and benefits of license social workers, guidance counselors, school nurses and psychologists.

Aid-Eligible Contracted Services

Definition and explanation of the privately contracted services eligible for aid.

Specialized Transportation Funding

Explanation of the requirements for eligibility of specialized transportation costs.

Requesting Special Education Aid for Vehicle and Equipment Purchases Over $10,000

A cost may be eligible for State Special Education Aid reimbursement with the DPI prior approval required for the purchase or replacement of a vehicle utilized exclusively for specialized transportation. Vehicle equipment may be eligible if the equipment cost is greater than $10,000. Approvals for FY 2023-2024 vehicle or vehicle equipment purchases are to be made prior to June 15, 2024. You must submit a "Vehicle Purchase - Categorical Aid Request" form by June 15, 2024. If prior approval is not received, the vehicle or vehicle equipment will not be eligible for aid paid in 2023-24.

Note: The form above must be completed for any portion of the vehicle’s cost that the LEA wishes to be reimbursed for State Special Education Aid. Requests made on the IDEA flow-through grant or through the Transition Readiness grants do not count as prior approvals for state funding. Approved requests will be followed with an approval letter from DPI’s Special Education Team. The LEA will need to keep this letter as part of their procurement process and make it available upon request from auditors. Requests that are submitted after June 15, 2024, will not be accepted. If the deadline is missed, the LEA has the option of adding the vehicle to their 2023-24 IDEA grant.

Related Topics

Special Education Tuition

Explains the requirements for tuition agreements involving students with disabilities.

IDEA Allowable Costs

Information on costs allowable for IDEA flow-through and preschool grant funding.

WUFAR Accounting Issues and Coding Examples

Includes specific accounting examples for Fund 27, the Special Education Fund in WUFAR.