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.
|Allowable Costs Guidance
Flow-through and Preschool Budget Allowables
Funding Costs from Multiple Sources
Private Vendor Contracted Instrucational Services (eligible for State and Federal special education aid)
Instructions for requesting remodeling projects in IDEA budgets
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_sepcontact.