Superintendent’s Memo #055-15

State seal, Commonwealth of Virginia

Department of Education

March 13, 2015

TO:  Division Superintendents

FROM:  Steven R. Staples, Superintendent of Public Instruction

SUBJECT: Individuals with Disabilities Education Act (IDEA) Excess Costs Calculation

The Virginia Department of Education (VDOE) is required by federal regulation to ensure all school divisions in Virginia comply with federal and state special education regulations on the funds provided to the local education agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA).  IDEA Part B funds may be used only to pay for the excess costs of providing special education and related services to children with disabilities.

The VDOE will continue utilizing the Web-based application to report the Excess Costs calculation for the 2013-2014 school year.  This application must be used to report costs for the education of an elementary or secondary school student with disabilities, as may be appropriate that are in excess of the average annual per student expenditure in an LEA during the preceding year.

The Web-based application can be accessed through the Single Sign-on for Web Systems (SSWS) portal.  The person responsible for entering the information will need their local SSWS administrator to obtain full access rights.  A recorded training webinar will be posted on the Virginia Department of Education Web site at

The collection window for submission will open on March 16, 2015, and will close on May 16, 2015.  All LEAs are encouraged to submit the data by the close date to avoid delay in the approval of their Annual Plans.

Any questions concerning Excess Costs calculation and the Web-based application can be directed to Tracie L. Coleman, special education budget and finance manager, at; telephone (804) 225-2704 or to Emily Boothe, special education financial data specialist, at; telephone (804) 225-2701.



  1. Excess Costs Calculation Guidelines (PDF) (Memo attachment revised March 26, 2015)