IDEA Fiscal Data & Reporting
Excess Costs
Excess Costs Calculation Requirements for SY 2023-2024
Opening Date: March 17, 2025
Due Date: May 9, 2025
- Excess Cost Information Document - Individuals with Disabilities Education Act (IDEA) Excess Costs Calculation
- Excess Costs Guidelines and Procedures Manual
Excess Costs Calculation Requirements Professional Development
- Video: Excess Cost Submission Training - Please select Closed Caption (CC) or the three dots at the bottom of the screen for a transcription of the session. If you have any difficulties, please contact SPED-Finance@doe.virginia.gov.
Maintenance of Effort
2023-2024 Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions
Due: January 31, 2025
The Individuals with Disabilities Education Act (IDEA) mandates that school divisions meet a maintenance of effort (MOE) obligation. The MOE regulation requires school divisions to spend at least the same amount of local or local plus state dollars for a current school year on the delivery of special education and related services as were spent from the same source during the preceding fiscal year. This collection is intended to report costs associated with providing special education and related services to children and youth with disabilities that are above and beyond the costs of providing regular education programs to nondisabled students.
This collection is open and accessible through the Single Sign-on for Web Systems (SSWS).
MOE Procedures
- Procedures for Monitoring Local Education Agencies Individual with Disabilities Education Act (IDEA) Federal Maintenance of Effort Requirement
- For additional information, please email sped-finance@doe.virginia.gov
MOE Submission Process
- Individuals with Disabilities Education Act Maintenance of Effort (IDEA MOE) Requirements for School Divisions 2023-2024
- Opening date: December 2, 2024
- Closing date: January 31, 2025
- IDEA MOE Guidance Document
- IDEA MOE Application User's Manual
- OSEP’s Letter to Michael Lovato for Voluntary Departure of Contractor/Service Provider
- USED Office of Special Education Programs MOE Compliance under IDEA Part B - April 4, 2014
- USED Final LEA MOE Regulations and Guidance - August 17, 2015
MOE Professional Development/Resources
- Video: Help! I Might Not Meet MOE! - October 2021 Training - Please click on the Closed Caption (CC) or the three dots at the bottom of the screen for transcription of the session. If you have any difficulties, contact SPED-Finance@doe.virginia.gov.
- Video: 2023-2024 Maintenance of Effort Training - If you need assistance with this video, contact SPED-Finance@doe.virginia.gov.
Services for Parentally-Placed Private School Students
Under the Individuals with Disabilities Education Act (IDEA), sections 34 CFR 300.130–300.144, school divisions are to support special education and related services to eligible students with disabilities who are parentally-placed in nonprofit private schools or approved home-school settings. School divisions are required to ensure these students have access to services funded by IDEA.
A documented consultation with private school representatives and parents is required to determine how, where, and by whom services will be delivered. These services must be described in a services plan, not an IEP, and students placed in private schools by their parents are not entitled to all services available in public schools.
Implementing the framework for parentally-placed private school student services requires a sustained, collaborative effort focused on completing key tasks and maintaining thorough documentation across the following areas:
- Child Find – Identification requirements
- Child Count – Data collection and reporting
- IDEA Funding - Proportionate share and fiscal procedures
- Meaningful Consultation – Engaging private schools and parents
- Services and Dispute Resolution – Service types and resolving issues
- Accountability - Program Improvement Monitoring and Fiscal Monitoring
To support school divisions in meeting federal and state IDEA requirements, a new training course, “SPED Services for Parentally-Placed Students with Disabilities in Private Schools,” is now available on Virtual Virginia. This course is designed to enhance understanding, clarify key concepts, and provide practical guidance for special education and finance staff. It offers a valuable opportunity to strengthen collaboration between departments and ensure services for students with disabilities who are parentally-placed in private schools.
Proportionate Set-Aside
Expenditures by school divisions on the provision of special education and related services for parentally placed private school children.
- Proportionate Share Calculation
- 2025-2026 Individuals with Disabilities Education Act Proportionate Set-Aside Requirements
- Opening date: October 20, 2025
- Closing date: November 17, 2025
- 2025-2026 Proportionate Set-Aside Guidance Document
Professional Development/Resources
- Video: Proportionate Set-Aside Training Session - Fall 2025 - Please select Closed Caption (CC) or the three dots at the bottom of the screen for a transcription of the session. If you have any difficulties, please contact SPED-Finance@doe.virginia.gov.
Federal Part B Reporting
For information about Part B Reporting please visit the Reports, Plans & Statistics webpage.