For a particular cost to be allowed, it also must be necessary and reasonable for proper and efficient performance and administration of the grant. A cost is reasonable if it does not exceed what a district would normally incur in the absence of federal funds. Additional guidance about standards for determining costs for federal grants is addressed in the Federal Uniform Grant Guidance.
Any individual charged to a federal grant must keep time and effort reporting documentation.
Allowable Costs Guidance
Designed in a chart format, this document lists items in alphabetical order and provides clear and concise information on types of costs that are either allowed or not allowed under the IDEA grant. It is updated on a regular basis and includes information on locating the cost in the WISEgrants budget application.
Contains contact information for the US Inspector General and a description of whistle blower protection rights.
This document provides an overview of indirect cost recovery using federal grant funds as well as providing a link to step-by-step instructions for budgeting and claiming indirect cost recovery through the IDEA, Title I, II, and III grant budget software programs.
This document provides guidance on how software programs, used by multiple departments, may be allocated to IDEA flow-through. The document includes information on purchasnig a multi-year subscription.
Funding Special Education Costs from Multiple Sources
One-page document that describes the relationship between allowable costs that can be funded with both IDEA grant dollars and state special education categorical aid.
Contracting for Special Education Services - Private and Public Vendors
Two Wisconsin Acts, 2011 Act 105 and 2013 Act 255, amended WI Stat. §115.88(1) to expand the types of private vendor contractual services eligible for state special education categorical aid to include substitute teachers, paraprofessionals (aides),orientation and mobility training services, educational interpreter services, educational audiology, speech therapy, and pupil transition services for students ages 18 to 21.
These contracted services are now eligible for state categorical aid reimbursement (special education and high cost) and may also be charged to the IDEA grant. LEAs should be aware that all LEA employed staff or privately contracted staff must be highly qualified and hold appropriate licensure to be eligible for state categorical aid or IDEA reimbursement.
This document provides a thorough analysis on when a transportation route actually is "specialized" and thus eligible for state or federal special education aid. It identifies costs that are eligible for state or federal special education aid when the services are provided on a regular transportation route. The document also addresses students without disabilities being transported on a dedicated specialized transportation route.
This is a very thorough technical assistance document that addresses the types of transportation costs that are eligible for state special education categorical aid when a student's IEP identifies transportation as a related service. The document helpfully identifies costs by object. It also provides examples of transportation routes and when costs within those routes are eligible for state special education aid. This document also outlines the necessary steps for ensuring that a vehicle purchased solely for special education purposes is eligible for state special education categorical aid reimbursement.
Equipment and Other Capital Costs
Overarching Uniform Grant Guidance rules for purchasing equipment using Federal funds, and the required property record maintenance.
The Special Education Vehicle Disposal document outlines the steps for selling a vehicle that had been purchased with federal IDEA funds. The document provides the LEA options for handling the revenue from the sale.
The Special Education Capital Equipment Disposal document outlines the disposal options for equipment purchased with federal IDEA funds - including selling, repurposing, or transferring to another LEA. The document provides the LEA options for handling the revenue from any sales.
The Special Education Capital Equipment Disposal document outlines the disposal options for non-capital equipment purchased with federal IDEA funds.
Questions regarding IDEA Flow-through and Preschool formula grants and fiscal compliance should be directed to the DPI special education fiscal inbox: firstname.lastname@example.org. This inbox is managed by Will Cannon.
To schedule a conference call with Rachel Zellmer, Special Education Team fiscal monitoring consultant, please use our Bookings page.