IDEA - Allowable Costs

For a particular cost to be allowed, it must be an excess cost of providing special education and related services. Only allowed costs may be charged to the flow-through or preschool entitlement grants.

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 available from Office of Management and Budget (OMB) Circular A-87.

Any individual charged to a federal grant must keep time and effort reporting whether or not it is a semi-annual certification or monthly personnel activity reports (PAR). Semi-annual certification is completed by those individuals who have a single cost object; monthly personnel activity reports are completed by individuals who have multiple cost objectives. Under IDEA, any individual who is not 100% special education would need to complete monthly PARs. Time and effort reporting are a part of the allowable costs as defined by the Office of Management and Budget.

IDEA Allowable Costs Technical Assistance

Guidance

Flow-through and Preschool Budget Allowables
  • Designed in a chart format, this 18-page 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
FAQ - Use of Funds
  • A list of the most frequently asked questions regarding allowable costs. Topics include funding general education staff, purchasing equipment, construction costs and coding for purchased instruction.
Funding Activities with IDEA and State Special Education Categorical Aid
  • 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.
Contract Provisions
  • LEAs may purchase services with IDEA funds, including administration of IDEA grants, through written contracts valid under state law. This document lists provisions to include in such contracts, as applicable, including provisions required by federal regulations governing procurement practices.
Reporting Fraud, Waste or Abuse of IDEA Funds
  • Contains contact information for the US Inspector General and a description of whistle blower protection rights.

Private Vendor Contracted Services

Private Vendor Contracted Services
  • 2011 Wisconsin Act 105 expanded the types of services eligible for IDEA reimbursement and state special education categorical aid. This document identifies the services, licensure requirements, and associated WUFAR accounts.


Equipment and Other Capital Costs

Instructions for Requesting Non-Capital Equipment and Items Under Capital Objects
  • Three-page document that describes the information an LEA must provide through the IDEA budget when requesting funds for equipment and other capital objects. A brief description of monitoring property is included.


Remodeling and Construction Costs

Instructions for requesting remodeling projects in IDEA budgets
  • Costs associated with remodeling due to the unique needs of a student or students with a disability are allowable under IDEA grants. A project is considered “remodeling” rather than “construction” if the alterations are to a previously completed building and the cost of the project is $100,000 or less. This is a short technical assistance document that provides the user with step-by-step instructions for requesting remodeling costs through the IDEA budget software.
LEA Application for Construction or Alteration of Facilities Over $100,000 using IDEA funds, PI-3208, Print Copy / Fillable
  • Costs for construction or alteration of facilities must be excess costs of special education. A project must meet the needs of one or more children with disabilities. Costs for the general purpose of bringing facilities into compliance with Section 504 and ADA requirements are not allowed. LEAs must have prior approval from DPI to use IDEA funds for construction. Approval is gained by submitting a completed application.

Questions on Allowable Costs may be directed to Rachel Zellmer or Sarah Houser.

Further questions regarding IDEA Flow-through and Preschool Entitlement budgets should be directed to the DPI special education consultant assigned to the district. A listing of consultant assignments can be located at http://sped.dpi.wi.gov/sped_contact.