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IDEA - Part B and Preschool

COVID-19 and Special Education

View information for educators and parents to support students with disabilities during the COVID-19 pandemic.

COVID-19 resources for special education


Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.


Maintenance of Effort (MOE)7

With certain exceptions, funds provided to an LEA under Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or the combination of State and local funds, below the level of those expenditures for the preceding fiscal year. 34 CFR §300.203


Tuition Costs (formerly Excess Costs for Facility Schools)3


Special Education (IDEA) Fiscal Files and Links5


State and Federal Grants Allocations5


State and Federal Grant Distribution Reports5


Indirect Costs6


Reference numbers following each bold title refers to the staff contact(s) (see list) at the bottom of this page.


OSEP Participant Support Costs Guidance, 10/29/19 (PDF)


Federal Application Narrative 1 or 2

Special Education Fiscal Assurances, Information and Certification 1 or 2

3-Year Narrative Cycles2

Allowable Use of IDEA Funds

Prior Written Approval



Staff Coding Document3 Click on this link to redirect to the Data Pipeline Interchanges – Staff page.  In the section titled File Layouts and Definitions, click on the current year Staff Assignment File Layout and Definitions (PDF).  In this document you will find information to assist in proper coding of staff records in the IDEA Budget system, including Job Classification Code (position description is provided), Employment Status Code and Administrator/Instructional Area Code.


For more information about any of the above (see reference number for contact):

1  Vicki Graham, Supervisor, Finance and Operations | Phone: 303-866-6442 | Email Vicki Graham
2  Kim Boylan, Project Specialist, Finance and Operations | Phone: 303-866-6690 | Email Kim Boylan
3  Lauren Rossini, Principal Consultant, Finance and Operations | Phone: 303-866-6688 | Email Lauren Rossini
4  Moira Blake, Fiscal Specialist, Finance and Operations | Phone: 303-866-6639 | Email Moira Blake
5  Evan Davis, Grants Fiscal Analyst, Grants Fiscal | Phone: 303-866-6129 | Email Evan Davis
6  Adam Williams or Kirk Weber, School Finance Division | Phone: 303-866-6843 or 303-866-6610 | Email Adam Williams or Email Kirk Weber
7  Joseph Shields, Grants Fiscal | Phone: 303-866-6034 | Email Joseph Shields


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