Current through March 20, 2024
012.01 General
Information
012.01A Except for purposes
specified in 92 NAC 51-012.07A and 92 NAC 51-015.03C1b, IDEA allocations are to
be used by school districts or approved cooperatives in accordance with state
requirements necessary to provide a free appropriate public education to
children with disabilities.
012.01B
The Special Education Assurances and IDEA Consolidated Application of a school
district and approved cooperative shall be submitted electronically via the NDE
website to the Office of Special Education. Any amendments in the Assurances
and Application shall be subject to the same review as the initial Assurances
and Application.
012.01C Maintenance
of Effort
012.01C1 A school district or
approved cooperative may not use IDEA flow-through funds to reduce the level of
expenditures below the preceding year's special education
expenditures.
012.01C2 A school
district or approved cooperative may use up to 50% of the amount received under
IDEA that exceeds the amount received under IDEA the previous year to assist
with meeting maintenance of effort.
012.01C3 Exceptions for a school district or
approved cooperative not meeting IDEA maintenance of efforts requirements as
per federal regulations are:
012.01C3a The
school district or approved cooperative has reduced special education personnel
costs because staff has been replaced with qualified staff earning lower
salaries;
012.01C3b The school
district or approved cooperative has a decrease in enrollment of children with
disabilities;
012.01C3c The school
district or approved cooperative is no longer responsible for a high cost needs
child(ren) with a disability; and
012.01C3d The school district or approved
cooperative has terminated a long-term special education purchase(s).
012.01D Notice and
Opportunity for a Hearing Before Disapproval of an Application for IDEA
Flow-through Allocations
012.01D1 The Nebraska
Department of Education will provide an opportunity for a hearing prior to
disapproving an application for special education funds for failure of the
application to meet the requirements of the Individuals with Disabilities
Education Act and its implementing regulations.
012.01D2 The school district or approved
cooperative shall request a hearing in writing within 30 calendar days of
receipt of the notice provided indicating that the Office of Special Education
intends to recommend disapproval of the school district's or approved
cooperative's application. Within 30 days after it receives a request, the
Nebraska Department of Education shall hold a hearing on the record and shall
review its decision.
012.01D3 Not
later than 10 days after the hearing, the Nebraska Department of Education
shall issue a written ruling, including the findings of fact and reasons for
the ruling.
012.01D4 If the Nebraska
Department of Education finds the proposed disapproval of the school district's
or approved cooperative's application was contrary to the Individuals with
Disabilities Education Act and its implementing regulations or the Nebraska
Special Education Act and its implementing regulations, the Department shall
approve the application.
012.01D5
If the Nebraska Department of Education disapproves the school district's or
approved cooperative's application, the school district or approved cooperative
may appeal to the U.S. Secretary of Education. The school district or approved
cooperative shall file a notice for appeal within 20 days after the school
district or approved cooperative has been notified by the Nebraska Department
of Education of the results of the hearing. If supported by substantial
evidence, the findings of the Nebraska Department of Education shall be
final.
012.01D6 The Nebraska
Department of Education will make available at reasonable times and places all
records of the Department pertaining to any review or appeal the school
district is conducting under 34 CFR 76.401 including records of
other school districts or approved cooperatives.
012.02 IDEA Base Flow-through Allocation
012.02A First priority for use of the school
district or approved cooperative IDEA base flow-through allocation is early
childhood special education (Below Age Five programs and transportation).
012.02A1 IDEA base flow-through allocation
can be considered in calculating the maximum amount of funds available under 92
NAC 51-012.07A.
012.02B
The IDEA base flow-through allocation is distributed to school districts or
approved cooperatives based on federal regulations implementing Part B of the
IDEA.
012.02C The fiscal year for
early childhood special education programs shall be September 1 to August
31.
012.03 The following
additional reports shall be submitted to the Nebraska Department of Education
for early childhood special education (Below Age Five):
012.03A Final Financial Reports
012.03A1 The Nebraska Department of Education
shall make payments to school districts and approved cooperatives based on an
approved IDEA Application and requests for payments submitted and supported
with documentation. If applicable, a supplemental final grant payment will be
made to qualifying school districts based on the Below Age Five final financial
reports submitted to the Nebraska Department of Education which shall include
the following:
012.03A1a Allowable
expenditures for the appropriate school fiscal year;
012.03A1b A list of all special education
staff and their FTE;
012.03A1c
Tuition received from contracts and other sources;
012.03A1d Certification of authorized officer
of the school board or authorized official of an approved cooperative that the
reported expenditures have been paid; and
012.03A1e A copy of the billings from the
service agencies for contracted programs.
012.03A2 Final financial reports shall be
submitted to the Nebraska Department of Education on or before October 1 of
each year for the preceding fiscal year.
012.03A3 A school district or approved
cooperative paid for ineligible expenditures shall be required to return to the
Nebraska Department of Education the amount determined to be ineligible;
repayment of funds equal to the amount determined to be ineligible shall be
made with non-federal funds and in no case may federal funds be used to refund
the amount found to be misspent or misapplied.
012.03A4 The Nebraska Department of Education
shall withhold any payments provided under Neb. Rev. Stat. §
79-1132 to school districts or
approved cooperatives which, after final determination, received funds in
excess of the appropriate allocation for the previous year(s). Payments which
are withheld shall be no greater than the amount of overpayment. The Department
of Education shall maintain an accurate account and a record of the reasons for
such overpayments and the manner in which adjustments were made.
012.03A5 Allowable costs incurred for
children with disabilities below age five shall be considered as total excess
cost. The Nebraska Department of Education shall provide grants for the costs
of the special education programs approved by the Nebraska Department of
Education to the school district of residence for children with disabilities
who are less than five years of age. The grants shall be one hundred percent of
the costs of such programs and shall continue to be one hundred percent as long
as the funding for such grants comes from federal funds. If federal funding
pursuant to the Individuals with Disabilities Education Act, Part B and section
619 base flow-through allocation funds are inadequate at any time to pay one
hundred percent of the allowable costs of such programs and transportation, the
amount of the grant payments provided by the department shall be a pro rata
amount as determined by the State Board of Education from appropriations for
special education approved by the Legislature and based on such allowable costs
for all special education programs and transportation to children with
disabilities who are less than five years of age.
012.03A6 The Nebraska Department of Education
may make a supplemental payment to a school district or approved cooperative
not able to achieve the Department's annually established Below Age Five
funding threshold through a combination of IDEA base and enrollment and poverty
flow-through allocations. Contingent upon available federal funds, this annual
threshold will be at least the same percentage of funding as is available
through state general funds for school age services for that year.
012.04 Allowable Costs
012.04A The allowable costs for special
education services are restricted to the following items, which shall be
documented and are subject to audit:
012.04A1
Salaries of special education personnel as per 92 NAC
51-010 and clerical personnel directly
associated with special education programs;
012.04A2 School district or approved
cooperative share of fringe benefits for the special education staff;
012.04A2a Fringe benefits shall be limited to
social security, retirement programs, workers' compensation, health, life, long
term disability, and unemployment insurance.
012.04A3 Inservice costs directly related to
the special education programs, provided that;
012.04A3a Allowable inservice expenditures
are costs directly related to special education programs. Allowable activities
must be designed to contribute to the professional growth and competence of
staff serving children with disabilities and their parents through workshops,
demonstrations, and school visits. Tuition and expenses of attending special
education courses for college credit are not allowed.
012.04A3b Allowable costs include: presenter
fees and expenses, mileage, board and room of staff to attend inservice
programs, costs of substitutes for staff attending inservice programs, costs of
inservice programs which directly assist regular educators in providing
appropriate programs for children with verified disabilities in their
classrooms, and costs of special education workshop attendance.
012.04A3c Costs of attending meetings
conducted by organizations where only organizational business is conducted is
not an allowable expense.
012.04A4 Travel costs incurred by the school
district or approved cooperative in delivering the special education programs
including costs for:
012.04A4a Children
attending nonpublic schools who are required to leave the nonpublic school to
receive special education and related services.
012.04A4b Children who are assigned to more
than one attendance center to receive special education.
012.04A5 Travel costs incurred by parents to
attend educational planning meetings held outside the resident district which
are necessary to provide a free appropriate public education or to visit their
child who is assigned to a residential program outside the district as agreed
upon through the lEP process;
012.04A6 Costs of transporting children with
disabilities which are authorized under Neb. Rev. Stat. §
79-1129 and Section 014 are
budgeted and claimed separately;
012.04A7 Instructional equipment including
assistive technology devices and equipment, supplies and publications necessary
to aid the child in accomplishing the goals and objectives of the individual
education program (lEP) or IFSP are allowable under this Chapter. The
equipment, supplies, and publications shall be used by the child in association
with the implementation of the child's lEP, IFSP or evaluation. This shall also
include equipment, supplies, and publications used by staff when instructing
children with verified disabilities; when evaluating children who are suspected
of having disabilities; or when reevaluating children with verified
disabilities. Allowable and reimbursable costs shall include printing,
publication and postage costs that are necessary to carry out the provisions of
this Chapter. This shall not include personal equipment and supplies or life
support equipment and supplies. When equipment is used for purposes other than
for special education, the school district or approved cooperative shall only
claim the applicable prorated portion for special education payment;
012.04A8 Those contracted special education
services in which children with disabilities are served by a service provider
whose special education programs and rates have been approved by the
Commissioner of Education or designee;
012.04A9 Facility costs for Below Age Five
Programs are limited to plant operations, maintenance, repairs, and lease
costs. A total facility square footage cost may also be claimed for facilities
owned by the school district or approved cooperative that are being utilized
for ECSE programs. When determining square footage costs, expenditures for
facility improvements must be excluded;
012.04A10 Utilities; and
012.04A11 Cost for support services as
defined in Neb. Rev. Stat. §
79-1125.01 and 92 NAC 51-003.59
and identified in 92 NAC 51-011.05 as the Flexible Funding Option.
012.04A11a Allowable support services must
meet the requirements of 34
CFR 300.226 (coordinated early intervening
services).
012.05 Program Cost Limitations
012.05A Supervision of early childhood
special education programs is allowable as an expenditure for up to an amount
not to exceed 8% of the school district's or approved cooperative's allowable
special education program costs, minus the cost of program supervision.
Supervision of early childhood special education programs includes clerical
costs associated with supervision of early childhood special education
programs; also refer to Supervision of School Age Special Education programs
contained in 92 NAC 51-011.02C.
012.05B The cost of a superintendent or a
principal, hired for the purpose of supervising general education, shall not be
included in costs for below age five and school age special education
programs.
012.05C Any IDEA funds
remaining after meeting Below Age Five obligations or at the option of the
school district or approved cooperative, funds used for Coordinated Early
Intervening Services (CEIS) pursuant to 92 NAC 51-012.07A, may be used by the
school district or approved cooperative for other allowable costs associated
with serving children with disabilities, ages 5 to 21.
012.06 IDEA Enrollment and Poverty
Flow-through Allocation
012.06A As per federal
regulations, the enrollment and poverty flow-through allocation is distributed
to school districts or approved cooperatives as follows:
012.06A1 85% on the basis of the number of
children enrolled in public and nonpublic elementary schools and secondary
schools within the jurisdiction of the district; and
012.06A2 15% in accordance with the number of
children living in poverty within the jurisdiction of the district as
determined by the Nebraska Department of Education.
012.06B A combination of IDEA base and IDEA
Enrollment and Poverty allocations will be used by school districts or approved
cooperatives to achieve the annual threshold as specified in 92 NAC
51-012.03A6.
012.06C Funds may be
used to supplement school age and below age five special education allowable
costs not covered by state or federal payments (Refer to 92 NAC 51-012.04 and
012.05).
012.06C1 School districts or approved
cooperatives shall complete an annual application and following approval by the
Nebraska Department of Education, the school district or approved cooperative
may request payment for reimbursement of allowable special education
expenditures.
012.06C2 School
districts or approved cooperatives may receive funding by submitting requests
for payment to NDE supported with documentation.
012.06C3 Funds shall be used only to pay the
excess cost of providing special education and related services to children
with disabilities except for purposes specified in 92 NAC 51-012.07A, and shall
be used to supplement State, local and other federal funds and not to supplant
such funds.
012.06C3a For purposes of 92 NAC
51-012, school district or approved cooperative eligibility for IDEA funds is
determined by annually calculating separately both an elementary and secondary
average per pupil expenditure (APPE).
012.06C3b A school district or approved
cooperative meets the IDEA excess cost requirement if it has spent at least a
minimum average elementary or secondary amount (APPE) for the education of its
children with disabilities before funds under Part B are used.
012.06C4 Minor building
modifications are allowable costs if approved through the Enrollment/Poverty
Supplemental application process.
012.06C5 When expenditures are for resources
benefiting all children, costs attributed to IDEA shall be on a prorata
basis.
012.06C6 IDEA Enrollment and
Poverty flow-through allocation can be considered in calculating the maximum
amount of funds available under 92 NAC 51-012.07A.
012.06D An educational service unit,
cooperative, or regional planning entity recognized by the State Board of
Education pursuant to Neb. Rev. Stat. §
79-1135 may receive grant funding
if a school district or approved cooperative authorizes through a signed
certification the release of all or a portion of the school district or
approved cooperative IDEA allocation to said entity.
012.07 Special Considerations
012.07A Except as provided in
34 CFR
300.646 provision of IDEA Coordinated Early
Intervening Services (CEIS) are voluntary for school districts and approved
cooperatives receiving an IDEA allocation. Such services are limited to 15% of
the school district or approved cooperative yearly IDEA allocations and are to
be designed for students in kindergarten through grade 12 (with a particular
emphasis on students in kindergarten through grade 3) who have not been
identified as needing special education or related services but who need
additional academic and behavioral support to succeed in a general education
environment.
012.07B When
implementing IDEA CEIS, a school district may carry out activities that
include:
012.07B1 Professional development
(which may be provided by entities other than a school district or approved
cooperative) for teachers and other school staff to enable such personnel to
deliver scientifically based academic instruction and behavioral interventions,
including scientifically based literacy instruction, and, where appropriate,
instruction on the use of adaptive and instructional software; and
012.07B2 Providing educational and behavioral
evaluations, services, and supports, including scientifically based literacy
instruction.
012.07C Each
school district or approved cooperative that develops and maintains CEIS shall
annually report the following information to the Department of Education:
012.07C1 The number of students served;
and
012.07C2 The number of students
served who subsequently receive special education and related services during
the preceding two year period.
012.07D Payments for CEIS shall be contingent
upon meeting the reporting requirements of 92 NAC 51-012.07C.
012.07D1 Payments for CEIS will be made
according to 92 NAC 51-012.06C2.
012.07E Nothing in this subsection shall be
construed to limit or create a right to a free appropriate public education
under 92 NAC Rule 51.
012.07F
Related services for children with verified disabilities are allowable if the
services are listed in the lEP and are required to assist the child to benefit
from his/her special education program.
012.07G Payments to a school district or
approved cooperative contracting for special education services shall be
limited to rates approved by the Commissioner of Education or
designee.
012.07H Late submission
of required forms will be subject to the procedures specified in 92 NAC
51-004.14.
012.08
Expenditures for Parentally-Placed Nonpublic School Children
012.08A To meet the requirement of 92 NAC
51-015.03C, each school district or approved cooperative must spend at least
the following on providing special education and related services (including
direct services) to parentally-placed nonpublic school children with
disabilities:
012.08A1 For children aged 3
through 21, an amount that is the same proportion of the school district's or
approved cooperative's total subgrant under section 611(f) of the IDEA as the
number of nonpublic school children with disabilities aged 3 through 21 who are
enrolled by their parents in nonpublic including religious, elementary schools
and secondary schools located in the school district served by the school
district or approved cooperative is to the total number of children with
disabilities in its jurisdiction aged 3 through 21.
012.08A2 For children aged three through
five, an amount that is the same proportion of the school district or approved
cooperative's total subgrant under section 619(g) of the IDEA as the number of
parentally-placed nonpublic school children with disabilities aged three
through five who are enrolled by their parents in a nonpublic, including
religious, elementary school located in the school district served by the
school district or approved cooperative, is to the total number of children
with disabilities in its jurisdiction aged three through five.
012.08A2a Children aged three through five
are considered to be parentally-placed nonpublic school children with
disabilities enrolled by their parents in nonpublic, including religious,
elementary schools, if they are enrolled in a nonpublic school that meets the
definition of elementary school in section
34 CFR
300.13.
012.08B If a school district or approved
cooperative has not expended all of the funds described in 92 NAC 51-012.08A1
and 012.08A2 by the end of the fiscal year for which Congress appropriated the
funds, the school district or approved cooperative must obligate the remaining
funds for special education and related services (including direct services) to
parentally-placed nonpublic school children with disabilities during a
carry-over period of one additional year.
012.08C In calculating the proportionate
amount of Federal funds to be provided for parentally-placed nonpublic school
children with disabilities, the school district or approved cooperative, after
timely and meaningful consultation with representatives of nonpublic schools
under 92 NAC 51-015.03D, must conduct a thorough and complete child find
process to determine the number of parentally-placed children with disabilities
attending nonpublic schools located in the school district or approved
cooperative.
012.08D Each school
district or approved cooperative must, after timely and meaningful consultation
with representatives of parentally-placed nonpublic school children with
disabilities (consistent with 92 NAC 51-015.03D) determine the number of
parentally-placed nonpublic school children with disabilities attending
nonpublic schools located in the school district or approved cooperative. The
count is conducted on December 1 of each year.
012.08D1 The count must be used to determine
the amount that the school district or approved cooperative must spend on
providing special education and related services to parentally-placed nonpublic
school children with disabilities in the next subsequent fiscal year.
012.08E State and local funds may
supplement and in no case supplant the proportionate amount of Federal funds
required to be expended for parentally-placed nonpublic school children with
disabilities under this Chapter.
012.08F Eligible school districts and
approved cooperatives shall submit a budget and narrative for serving nonpublic
school children as part of an approved IDEA Consolidated Application.
012.08F1 Requests for payments may be
submitted to NDE with supporting documentation.
012.09 Children with Disabilities Who Are
Covered by Public Benefits or Insurance
012.09A A school district or approved
cooperative may use the Medicaid or other public benefits or insurance programs
in which a child participates to provide or pay for services required under
this Chapter, as permitted under the Medicaid in Public Schools (MIPS) (Neb.
Rev. Stat. §
43-2511), except as provided in 92
NAC 51-012.09B.
012.09B With regard
to services required to provide FAPE to an eligible child under Part B, the
school district or approved cooperative:
012.09B1 May not require parents to sign up
for or enroll in public benefits or insurance programs in order for their child
to receive FAPE under this Chapter;
012.09B2 May not require parents to incur an
out-of-pocket expense such as the payment of a deductible or co-pay amount
incurred in filing a claim for services provided pursuant to this Chapter, but
pursuant to 92 NAC 51-012.10C2 of this section, may pay the cost that the
parents otherwise would be required to pay;
012.09B3 May not use a child's benefits under
a public benefits or insurance program if that use would:
012.09B3a Decrease available lifetime
coverage or any other insured benefit;
012.09B3b Result in the family paying for
services that would otherwise be covered by the public benefits or insurance
program and that are required for the child outside of the time the child is in
school;
012.09B3c Increase premiums
or lead to the discontinuation of benefits or insurance; or
012.09B3d Risk loss of eligibility for home
and community-based waivers, based on aggregate health-related
expenditures.
012.10 Use of Part B Funds
012.10A If a school district or approved
cooperative is unable to obtain parental consent to use the parents' private
insurance, or public benefits or insurance when the parents would incur a cost
for a specified service required under this Chapter, to ensure FAPE the school
district or approved cooperative may use its Part B funds to pay for the
service.
012.10B To avoid financial
cost to parents who otherwise would consent to use private insurance, or public
benefits or insurance if the parents would incur a cost, the school district or
approved cooperative may use its Part B IDEA funds to pay the cost that the
parents otherwise would have to pay to use the parents' benefits or insurance
(e.g., the deductible or co-pay amounts).
012.10C Proceeds from public benefits or
insurance or private insurance.
012.10C1
Proceeds from public benefits or insurance or private insurance will not be
treated as program income for the purposes of 34 CFR 80.25.
012.10C2 If a school district or approved
cooperative spends reimbursements from Federal funds (e.g., Medicaid) for
services under this part, those funds will not be considered "State or local''
funds for purposes of the maintenance of effort provisions in 92 NAC
51-012.01C.
012.11 Prior to accessing Public Benefits or
Insurance or Private Insurance, school districts or approved cooperatives must
meet requirements contained in 92 NAC 51-009.09A or 009.09B.