IDEA Reporting

The Individuals with Disabilities Education Act (IDEA) is a Federal grant awarded to Special Education Local Plan Areas (SELPAs). As the grantee, SELPAs may allocate these funds to their Member Local Educational Agencies (LEAs) in accordance with the SELPA's Funding Allocation Plan. The IDEA grant award allocations use SACS Resource codes 3310, 3311, 3312, 3315, and 3318, as appropriate.

SELPAs must submit expenditure reports for each of the SACS Resource codes on prescribed CDE forms to receive reimbursements against the grant award. The expenditure period is 27 months, and CDE provides for 7 report periods that can be used to report expenditures within this 27-month time period:  

Report 1 for expenditures from July 1 to December 31
Report 2 for expenditures from January 1 to March 31
Report 3 for expenditures from April 1 to June 30
Report 4 for expenditures from July 1 to September 30
Report 5 for expenditures from October 1 to December 31
Report 6 for expenditures from January 1 to June 30
Report 7 for expenditures from July 1 to September 30

Since the grant awards have a 27-month reporting period, reports can overlap. For example, the 2025-2026 fiscal year could have expenditure reports for IDEA allocations from 2023-2024, 2024-2025, and 2025-2026. However, the Fresno County SELPA uses a consolidated expenditure report method to simply the process. Learn more about the consolidated report and other items here: