The Decrease in Enrollment of Children with Disabilities is the most underutilized IDEA-B exception. This is because TEA automatically accounts for a decrease in enrollment when determining the LEA’s IDEA-B MOE by reducing any potential refund due by the percentage decrease in enrollment of children with disabilities. For example, if the SPED enrollment in the LEA decreased by 10% and the LEA was determined to be noncompliant, then the refund due would be decreased by 10%. This reduction is reflected on the LEA’s MOE report. However, this reduction is only applied when an LEA is out of compliance.
Expenses related to special education staff reassignment to general education, special education teacher/administrator layoffs, and/or closure of a self-contained classroom/unit should be claimed under this exception. In addition, other LEA specific special education costs that are no longer incurred due to a decrease in enrollment should be claimed.
So, remember to identify and claim all eligible decreases in costs. This exception is great exception for costs that aren’t considered Departure of Personnel, Long Term Purchase (Capital), or are part of an exceptionally costly program.
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