IDEA Entitlement

Source of Funds

The Federal Government provides funding for the purpose of providing for the excess costs of special education and related services to children with disabilities ages six through twenty-one. It is a part of the Individuals with Disabilities Education Act ("IDEA"). The State calculates this funding based upon a Federal three-part formula:

1. A base amount of $323,428,031 determined using the December 1999 California Special Education Management Information System ("CASEMIS") pupil count;
2. 85% of the remainder using Prior Year K-12 enrollment (Public and Private school); and
3. 15% of the remainder using Prior Year K-12 poverty (Free and Reduced Meal Counts).

Funding Allocation

The Fresno County SELPA allocates IDEA, Part B, Section 611 funds using the Member's prior year special education pupil count. 

Accounting

  • Revenue Transfer: 0100-33100-0-5001-0000-818100. Cash is disbursed upon the receipt of funds from CDE, after the approval of expenditure claims. 
  • Expenditures: 0100-33100-0-5XXX-XXXX-XXXXXX

Use of Funds

Funds are to be used for the excess costs of providing special education and related services to students with disabilities in order to benefit from a public education, in grades K through 12, ages 5 through 21.  

Financial Reporting