Supplant

Supplement,
Not Supplant
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Objectives
Participants will learn:
• Meaning of supplement vs. supplant
• Supplement, not supplant, and MOE
• Removal of “particular cost test”
• Supplement, not supplant, and excess cost
• Calculation of excess cost
• Excess cost of transportation
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Supplementing and Supplanting
Special education funds must be used to
supplement and increase the level of federal,
state, and local funds expended for special
education and related services provided to
children with disabilities and in no case to
supplant those federal, state, and local funds.
(34 § CFR 300.202)
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Special Education Funds
REQUIREMENTS
IDEA-B Formula
IDEA-B Formula Deaf
IDEA-B Preschool
IDEA-B Preschool Deaf
IDEA-B Discretionary
IDEA-C Early Intervention Deaf
State Revenue
Federal
Special
Education
Funds
State
Special Education
Block
USE OF FUNDS
• Resources for the excess cost of providing
special education and related services to
children with disabilities
• Extra resources, over and above state
and local funds
• Should supplement and not supplant
state, local, and other federal funds
•Resources for supplemental services for
students with disabilities as determined
by individualized education programs
•Resources over and above FSP funds
State Revenue
Foundation School
Program (FSP)
•Resources for services that are
provided to all students
•Not limited to students with
disabilities
Local Tax Dollars
Local
Funds
•Resources available for use at
the LEA’s discretion
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Supplement / Supplant and MOE
Maintenance of Effort (MOE)
“Except as provided in §§300.204 and 300.205, funds
provided to an LEA under Part B of the Act must not be
used to reduce the level of expenditures for the
education of children with disabilities made by the LEA
from local funds below the level of those expenditures
for the preceding fiscal year.”
[300.203 (a)]
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Supplement / Supplant and MOE
Maintenance of Effort (MOE)
LEAs must spend . . . at least the same total or per capita
amount from either of the following sources as the LEA
spent for that purpose from the same source for the most
recent prior year for which information is available from:
– Local funds only or
– The combination of State and local funds
[300.203 (b)(1)]
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Supplement / Supplant and MOE
• “Particular Cost Test” Removed
– Used prior to 1992 to determine supplanting
violation
– Prohibited changing funding from state or
local to federal for a particular cost item
• Example: Teacher’s salary previously paid
with state and/or local, now paid from federal
– Removed by amendment, effective 10-3-92
• MOE compliance now used in determining
supplanting vs. supplementing instead of
“particular cost test”
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Supplement / Supplant and
Excess Cost
• Excess cost requirement stipulates IDEA-B funds
must NOT be used to pay
– all costs directly attributable to education of student with
disability
– cost items used by all students
Examples:
• Routine classroom furniture/equipment
• Software curriculum used by all students
• IDEA-B funds MAY be used for
– Adapted furniture/equipment
– Supplemental software needed by students with disabilities
– Services and aids that benefit students with disabilities in
general ed classroom, even if nondisabled students receive
incidental benefit
[34 CFR §300.202(b)(1)]
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Supplement / Supplant and
Excess Cost
• LEA meets excess cost requirement if it has
spent at least a minimum average amount
for the education of its children with
disabilities before funds under Part B of the
Act are used
[§300.202(b)(2)(i)]
• Calculate excess cost based on previous
year expenditures as soon as possible after
applying for subsequent year’s Part B
entitlement
• Excel spreadsheet to calculate excess cost
available upon request from ESC
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Excess Transportation Costs
• State
– Allowable Expenditures of State Special Education Funds
• Federal
• State special education funds may be used for transportation only to
and from residential placements. Prior to using federal funds for
transportation costs to and from a residential facility, district must
use state or local funds based on actual expenses up to the state
transportation maximum for private transportation contracts
[ TAC §89.1125 (f) ]
• See the School Transportation Allotment Handbook from TEA for
more information: http://ritter.tea.state.tx.us/school.finance/transportation
– Allowable only for excess student or staff transportation costs
• Above and beyond state transportation funding
• Staff: Cannot exceed state rate
• Students: Considered related service
[34 CFR 300.34(c)(16)]
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Summary
During this module, participants learned:
• Meaning of supplement vs. supplant
• Supplement, not supplant, and MOE
• Removal of “particular cost test”
• Supplement, not supplant, and excess cost
• Calculation of excess cost
• Excess cost of transportation
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