SUPPLEMENT
NOT SUPPLANT
Denise Dusek
Federal Funding Specialist
denise.dusek@esc20.net
210-370-5378
December 7, 2011
Supplement Not Supplant
• Federal Requirement:
34 CFR §300.202(a)(3)
• IDEA-B funds must be used to supplement
State, local, and other Federal funds and
not to supplant those funds.
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Supplement Not Supplant
• IDEA-B funds must be used to augment or
increase the level of services for students with
disabilities and not to replace funds from nonIDEA sources.
• IDEA-B funds cannot be used to substitute for
funds that would have otherwise been used
for the expenditure.
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Supplement Not Supplant
• Presumptions that supplanting has occurred:
1. If the LEA uses IDEA-B funds to provide
services that the LEA is required to make
available under other Federal, State, or local
laws or policy.
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Supplement Not Supplant
• Presumptions that supplanting has occurred:
2. If the LEA uses IDEA-B funds to provide
services for students with disabilities that the
LEA also provides for non-disabled students.
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Supplement Not Supplant
• Rebutting the Presumption of Supplanting:
The LEA must demonstrate that it would not
have provided the services with non-IDEA
funds had the IDEA-B funds not been
available.
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Supplement Not Supplant
• Presumption of Supplanting that is
No Longer Applicable:
• If the LEA uses IDEA-B funds to provide special
education or related services that the LEA
provided with non-IDEA funds in the prior year.
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Supplement Not Supplant
• Prior to 1992, the Part B regulations included
a “particular cost test” for determining
whether supplanting had occurred.
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Supplement Not Supplant
• Example:
Prior to 1992, if an LEA spent IDEA-B funds to
pay for a special education teacher’s salary
that was previously paid for with non-IDEA
funds, a supplanting violation would occur
(even if the LEA had met Maintenance of
Effort - MOE*).
*MOE: Spending the same amount (or more) of local, or State and local, funds for
expenditures for the education of students with disabilities that the LEA spent the
previous year.
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Supplement Not Supplant
• However, the “particular cost test” was
removed from the Federal regulations in 1992.
• Therefore, no requirement currently exists
related to supplanting “particular costs.”
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Supplement Not Supplant
• Now, if an LEA maintains local, or State and
local, effort (MOE)*, the LEA will not violate
the supplement/not supplant requirements of
IDEA**.
*MOE: Spending the same amount (or more) of local, or State and local, funds for
expenditures for the education of students with disabilities that the LEA spent the
previous year.
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Supplement Not Supplant
• **This does not mean that the LEA may use
IDEA-B funds to provide services that the LEA
is required to make available under other
Federal, State, or local laws or policy or to
provide services for students with disabilities
that the LEA also provides for non-disabled
students.
• The LEA is still subject to the Excess Cost
requirement of the Part B regulations.
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Excess Cost
• Federal requirement:
34 CFR §300.202(a)(2); (b)
• IDEA-B funds must be used only to pay the
excess costs of providing special education
and related services to children with
disabilities.
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Excess Cost
• The LEA must not use IDEA-B funds to pay for
all of the costs directly attributable to the
education of a child with a disability.
• Cost items that are used by or for all students
must not be funded with IDEA-B funds.
• Only cost items that are specially designed to
meet the unique needs of students with
disabilities may be funded with IDEA-B funds.
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Summary
• IDEA-B funds must be used only to pay the
excess costs of providing special education
and related services to children with
disabilities.
• IDEA-B funds must be used to supplement
State, local, and other Federal funds and not
to supplant those funds.
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Summary
• If the LEA maintains (or exceeds) its level of
local, or State and local, expenditures for
special education and related services from
year to year, either in total or per capita,
then the IDEA-B funds are, in fact,
supplementing those local, or State and local,
expenditures…
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Summary
• …and the LEA has met its maintenance of
effort (MOE) and supplement/not supplant
requirements,
provided the IDEA-B funds are used only for
the provision of services that are unique to
students with disabilities.
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Questions?
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