IDEA Part B Fiscal Resources

• 24-25 IDEA Narrative DMS System instructions (PowerPoint)

Proportionate Share

• Proportionate Share Administrative Unit Training (PowerPoint)
• OSEP Guidance on Private Schools Question & Answers 03-22 (PDF)
• 2025-2026 Non-Public School Codes (XLSX)
• NEW: CDE Proportionate Share Written Procedures (PDF)

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

• NEW Maintenance of Effort One Pager
• MOE Regulations
• IDEA Appendix D (PDF)
• Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort (PDF)

With the passage of SB10-054 and pursuant to 22-32-141 C.R.S., if a juvenile is held in a jail or other facility for the detention of adult offenders pending criminal proceedings as an adult, the school district in which the jail or facility is located shall provide educational services for the juvenile upon request of the official in charge of the jail or facility.  Further, school districts providing educational services to eligible juveniles pursuant to this statute may be entitled to per pupil and additional funding, as applicable. 

Visit the Educational Services for Students Awaiting Trial as an Adult page for more information.

Questions? 

If you have any questions regarding the content on this page please contact:

Karen Brif
Fiscal Monitoring Specialist
Email Karen Brif
720-910-0309