Except as otherwise provided, amounts provided to a Member LEA under Part B of the Individuals with Disabilities Education Act ("IDEA") may be used only to pay the excess costs of providing special education and related services to children with disabilities. Excess costs are those costs for the education of an elementary school or secondary school student with a disability that are in excess of the average annual per student expenditure for that Member LEA. Per 34 CFR Section 300.202(b)(2)(I), a Member LEA meets the excess cost requirement if it has spent at least a minimum average amount for the education of children with disabilities, before using Part B funds.

An instructional video regarding the Excess Cost Calculation is here. 

The Excess Cost Report is due to the Fresno County SELPA on or before September 15th of each year. 

CFR 300.202
CFR 300.16
IDEA Excess Costs Q & A

Example