You are here

IDEA - Part B and Preschool


Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.


Maintenance of Effort (MOE)7

With certain exceptions, funds provided to an LEA under Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or the combination of State and local funds, below the level of those expenditures for the preceding fiscal year. 34 CFR §300.203

MOE Reduction

If an AU/BOCES expects to use the 50% MOE reduction, please complete the IDEA MOE 50% Reduction Request Google form below and email of the intention to do so.

IDEA MOE 50% Reduction Request

Quick Reference Guide on the Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds

Tuition Costs (formerly Excess Costs for Facility Schools)3


Special Education (IDEA) Fiscal Files and Links5


State and Federal Grants Allocations5


State and Federal Grant Distribution Reports5


Indirect Costs6


Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.


OSEP Participant Support Costs Guidance, 10/29/19 (PDF)


Federal Application Narrative 4

Special Education Fiscal Assurances, Information and Certification 4​

3-Year Narrative Cycles 4

Allowable Use of IDEA Funds 4

Prior Written Approval 4



Staff Coding Document3 Click on this link to redirect to the Data Pipeline Interchanges – Staff page.  In the section titled File Layouts and Definitions, click on the current year Staff Assignment File Layout and Definitions (PDF).  In this document you will find information to assist in proper coding of staff records in the IDEA Budget system, including Job Classification Code (position description is provided), Employment Status Code and Administrator/Instructional Area Code.


For more information about any of the above (see reference number for contact):

1  Vicki Graham, Supervisor, ESSU Finance | Phone: 303-866-6442 | Email Vicki Graham
2  Kathryn Hunt, Fiscal Monitoring Specialist, General Supervision & Monitoring | Phone: 303-681-8049 | Email Kathryn Hunt
3  Evan Davis, Federal Fiscal Grants Supervisor, Grants Fiscal Management | Phone: 303-866-6129 | Email Evan Davis
4  Kelly Wiedemer or Yolanda Lucero, School Finance Division | Phone: 303-345-4056 or 720-556-5984 | Email Kelly Wiedemer or Email Yolanda Lucero
5  Joseph Shields, Grants Fiscal Management| Phone: 303-866-6034 | Email Joseph Shields


Having trouble with this webpage?


If you have problems with broken links or accessing the content on this page, please contact the Exceptional Student Services Unit at Please copy the URL link for this page into the email when referencing the problem you are experiencing.