Low Incidence Funding

Image of a student with a listening device being taught by a teacher.

Source of Funds

The California Department of Education ("CDE") provides funds to support special education and related services as required under the individualized education program for each pupil with low-incidence disabilities as defined in California Education Code Section 56026.5. It is a part of the overall special education funding commonly referred to as AB 602.

It is funded by CDE to SELPAs by dividing the total number of pupils with low-incidence disabilities in the state, as reported in the California Longitudinal Pupil Achievement Data System pursuant to Chapter 10 (commencing with Section 60900) of Part 33 on the Fall 1 Census of the prior fiscal year, into the annual appropriation provided for this purpose in the annual Budget Act. 

Funding Allocation

The Fresno County SELPA allocates the Low Incidence funds for purchases and activities for the County Operated Programs for Special Education and Member LEAs as allowed by CDE and in the following manner: 

Accounting

  • Revenue is transferred from the SELPA to Member LEAs using 0100-65000-0-5001-0000-879200.
  • Expenditures can be coded to 0100-65000-0-5760-xxxx-xxxxxx. Please use a local field to identify low incidence expenditures. 

The revenue for the Low Incidence Funding is part of the State's overall AB 602 Principal Apportionment. 

Use of Funds

Funds are to be used for special education and related services to students with low incidence disabilities as defined here.

Financial Reporting

These funds are reported in the Local Plan.  

Reference

Low Incidence Disabilities - 2020 Changes