IDEA Part B Fiscal Resources

IDEA Special Education Regulations and Fiscal Links

• Office of Special Education Finance
• Data Pipeline System
• Chart of Accounts
• Educator Licensing Endorsement Requirements
• Office of Facility Schools
• Office of School Finance
• US Department of Education
• Indirect Cost Rates

• IDEA Timelines FY 25-26
• Request for Funds Form
• Understanding Part B Funding Cycle

• Quick Reference Guide on the Allocation of IDEA Part B Subgrants to Local Educational Agencies
• State and Federal Grants Allocations

• Submissions for all yearly Fiscal Assurances, Board Certification and Project F

• 3 Year Narrative Cycle 25-26 (PDF)

• Allowable Use of IDEA Funds (PDF)​ (coming soon)

Proportionate Share

The Office of Special Education Programs (OSEP) requires that certain expenditures of Federal funds require prior approval under the cost principles of the Office of Management and Budget Uniform Guidance. These expenditures include Participant Support Costs (PSCs), which are defined as direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees excluding employees in connection with conferences or training projects (2 CFR §200.75). 

An AU’s Federal Application Narrative that includes the use of IDEA funds for non-employees and/or parents participating in conferences and training must have prior approval from CDE’s Exceptional Student Services Unit (ESSU).  Please refer to guidance issued by OSEP titled "Frequently Asked Questions to Assist U.S. Department of Education Grantees to Appropriately Use Federal Funds for Conferences and Meetings" 

The PSC Request Form includes:

• The total amount of participant support costs to be charged to the IDEA grant;
• A statement confirming that the PSCs will improve the IDEA Part B program and are reasonable, necessary, and allocable to the IDEA Part B grant; and
• A description that includes: the activities for which the costs will be used, elements of the costs (i.e., travel, registration, and individual participant costs), the specific timeframe of the activities, and the role of participants or trainees related to the IDEA Part B program.
• Participant Support Costs - Pre-Approval Request Form

Please allow no less than two weeks for CDE review and approval.

For questions about this form and for assistance in completing it, email the General Supervisor and Monitoring Team

For any questions regarding MOE please contact Evan Davis at davis_e@cde.state.co.us

With the passage of SB10-054 and pursuant to 22-32-141 C.R.S., if a juvenile is held in a jail or other facility for the detention of adult offenders pending criminal proceedings as an adult, the school district in which the jail or facility is located shall provide educational services for the juvenile upon request of the official in charge of the jail or facility.  Further, school districts providing educational services to eligible juveniles pursuant to this statute may be entitled to per pupil and additional funding, as applicable. 

Visit the Educational Services for Students Awaiting Trial as an Adult page for more information.

If you have any questions regarding the content on this page please contact:

Karen Brif
Fiscal Monitoring Specialist
Email Karen Brif
720-910-0309