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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, Cooperative Educational Service Agencies (CESAs), County Children with Disability Education Boards (CCDEBs) and independent charter schools (ICS).

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.

Program Guidance

Fund 27 Matrix

Chart of the Wisconsin Uniform Financial Accounting Requirements (WUFAR) account coding used to collect data used for Special Education Annual Reporting 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 license and WUFAR account coding. Eligibility for staff salary and benefits depends upon both license and work assignment. Additional information regarding licensing is available on the DPI Licensing site. License Look-up - Search DPI's license database.

Please review the No Valid License Audit process presentation and No Valid License Guidance.

Pupil Services Personnel Eligibility Positions

Explanation of the limits on aid eligibility for salary and benefits of licensed social workers, guidance counselors, school nurses and psychologists. These were previously recorded as Act 221 positions.

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 2024-25.

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.

WUFAR Revision for 2023-24

Subscribe to the School Finance Bulletin for reporting updates and deadlines.

For questions about this information, contact Rick Cruz (608) 266-8255, (608) 267-9114