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IDEA Part B Flow-through Formula Allocations

FY 2025-2026 Final Flow-through Allocations - This Google workbook includes all flow-through formula allocations dating back to FY 2000-2001. 


Program Description: Funds under the Individuals with Disabilities Education Act (IDEA) are provided to Local Education Agencies (LEAs) on a formula basis for programs and services to students with disabilities (IEPs). Part B flow-through provides funds for special education services to students ages 3 to 21. Funds may be used for staffing, educational materials, equipment, and other costs to provide special education and related services, as well as supplementary aids and services, to students with disabilities.

Who is Eligible to Apply: Wisconsin Local Education Agencies (School Districts, Independent Charter Schools, Department of Health Services and Department of Corrections)

Amount of Funds Available: IDEA Part B formula funds are distributed in accordance with an allocation formula prescribed by the law. Each LEA generates a "base amount" with the base amount determined by the federal government equal to the December 1, 1998, child count. Additional dollars are distributed on the basis of the district’s public and private elementary and secondary school enrollment (85%) and the relative number of children living in poverty (15%). Wisconsin is utilizing the number of Title I formula children in each LEA as the poverty indicator.

Application Process: The application process for IDEA flow-through formula funds (including the reservation options of CEIS, CCEIS and Title I Schoolwide) is accessed through the WISEgrants Web Portal. Step-by-step instructions can be viewed here.

Application Due Date: The initial IDEA flow-through formula application for each fiscal year should be submitted by August 31. The expenditure of funds is not permissible prior to July 1 of the fiscal year or the date the IDEA Part B assurances are signed by the LEA's authorizer, whichever is later.

Fiscal Year Closeout: Final IDEA formula budget amendments are due August 15 after the close of the fiscal year (ie, 2025-2026 budgets must have final amendments submitted by August 31, 2026).  Final claims must be submitted by September 30 after the close of the fiscal year (ie, 2025-2026 budget claims must be submitted by September 30, 2026).

For more information, contact ideafiscal@dpi.wi.gov. Questions related to claims or payments should be directed to Aaron Ziemke, School Financial Services, at aaron.ziemke@dpi.wi.gov.