NC 1500-2.16 Excess Costs

Plain English summary

This regulation defines 'excess costs' as expenditures beyond the average annual per-student spending in an LEA for the prior school year, calculated after deducting federal funds received under IDEA Part B, ESEA Title I Part A, and ESEA Title III Part A, as well as qualifying state or local program funds, excluding capital outlay or debt service. The definition applies separately to elementary and secondary school students as appropriate. This cost calculation is foundational to determining LEA financial obligations for special education students.

Key requirements

• Excess costs mean those costs that are in excess of the average annual per-student expenditure in an LEA during the preceding school year for an elementary school or secondary school student
• Excess costs must be computed after deducting amounts received under Part B of the IDEA
• Excess costs must be computed after deducting amounts received under Part A of Title I of the ESEA
• Excess costs must be computed after deducting amounts received under Part A of Title III of the ESEA
• Excess costs must be computed after deducting any State or local funds expended for programs that would qualify for assistance under any of the parts described in paragraph (a)
• Amounts for capital outlay or debt service are excluded from the deductions

Affected parties

• Local Education Agencies (LEAs)
• Students with disabilities receiving special education services
• LEA financial officers and administrators
• Special education program administrators

Official source

https://www.dpi.nc.gov/documents/publications/catalog/ec144-policies-governing-services/open#page=13