Finance
Special Education Funding Manual
Special Education Allocations to Districts
Funds are awarded to the OSDE by the United States Department of Education (USDE), Office of Special Education Programs (OSEP), to "flow through" to the LEA contingent upon an LEA's application for Part B funds.
IDEA Part B funds are awarded based on non-competitive applications.
Section 611 - Flow-through funds are for children with disabilities aged three through twenty-one, and are awarded on a formula based on:
- The number of children with disabilities aged three through 21 served on October 1, 1999;
- The total enrollment in the LEA (in both public and private schools located in the LEA); and
- The poverty level of the LEA (defined as the free and reduced lunch count within the LEA).
Section 619 - Preschool funds are earmarked for children with disabilities aged three through five, and are awarded on a formula based on:
- The number of children with disabilities aged three, four, and five served on October 1, 1997;
- The total enrollment in the LEA (in both public and private schools located in the LEA); and
- The poverty level of the LEA (defined as the free and reduced lunch count within the LEA)
To view IDEA Part B FY24 District allocations please click here.
Agreement, Assurances & Applications | Opening Date | Closing Date |
---|---|---|
Assurances | 5-May-25 | 30-Jun-25 |
LEA Agreement | 26-May-25 | 30-Jun-25 |
High Need Application | 1-Jul-25 | 25-Jul-25 |
Final Fiscal Year Expenditure Submission | 01-Aug-25 | |
FY2025 Closeout | 01-Sep-25 | |
Part II Budget Application | 31-Oct-25 | |
Project 615 Professional Development Application | 31-Dec-25 |
- FY 2025 claims for federal reimbursement are due no later than Monday, June 2, 2025, to receive payment by Monday, June 30, 2025.
Tier I and Tier II High Need Memorandums and Applications
The Individuals with Disabilities Education Act (IDEA) of 2004 granted states the flexibility to set aside a percentage of the funds reserved for state-level activities to establish a funding mechanism that would reimburse local educational agencies (LEAs) for costs of high needs students with disabilities (34 § 300.704(c)). The out-of-state residential placement is Tier I of Oklahoma’s high needs fund. Tier 2 includes funding for all other high needs students with excessive costs to the LEA.
PTo qualify fo Tier II funding LEAs must have spent a minimum of 3x's the average per pupil expenditure in the current fiscal year (FY2024-2025) and the total cost of all high needs students in the LEA must be at least 10 percent (10%) of the LEA's 2023-2024 IDEA Flow Through allocation. The per-pupil expenditure for FY2024 is $12,138.99 with a 3x minimum totaling $36,416.97.
School-Based Services
The Oklahoma State Department of Education pursuant to the OSDE’s memorandum of understanding with the Oklahoma Health Care Authority has entered into an agreement with Oklahoma public schools to file claims on their behalf through our contracted vendor, Public Consulting Group. This will provide public schools with an Oklahoma Health Care Authority SoonerCare referral number, collect and monitor public school's special education records for all children receiving health services and assist OHCA in verifying that there is no private insurance for each SoonerCare-eligible child who is receiving services under the memorandum of understanding.
Finance Resources
- Unique Entity Identifier Transition Fact Sheet
- American Rescue Plan Funds Guidance
- COOP/Interlocal Arrangement
- Federal Register
- Frequently Asked Questions: Maintenance of Effort
- Frequently Asked Questions: Time and Effort Reporting
- LNH Notification
- Navigating Coordinated Early Intervening Services (CEIS): FAQ
- Parental Consent for the Use of Public Benefits or Insurance to Pay for Services under IDEA
- Parental Consent to Access Public Benefits or Insurance
- Sample Board Policy
- Time and Effort Sample Reporting Form
- Time Effort Federal Staff Certification
- Vendor Performance Review
- Construction and Property Application