Special Education Funding Guide
The Special Education Funding and Data Reference Guide will serve as an important resource for identifying fiscal and compliance criteria for most of the special education funds disbursed to local educational agencies (LEAs) through the Minnesota Department of Education (MDE). This information should assist you in your analysis of financial activity; enhance your ability to maximize financial resources; and accurately report special education financial and student data.
The format is designed for ease of use in identifying funding sources and program expenditures. For your convenience, the manual is posted by section. As additional or revised information becomes available during the school year, we will update the sections posted to our website.
Notifications will be sent to page subscribers when updates are posted. Click the “Sign up for email alerts” link found in the right-hand column of the School Finance Special Education main page to receive these alerts.
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Title Page - 9/23/19
Updated February 2019 -
Introduction and Overview - 10/21/16
Updated October 2016 -
Section 1 - Introduction to Special Education Funding - 10/20/16
Updated October 2019 -
Section 2 - State Special Education Aid - 10/19/16
April 2020 -
Section 3 - State and Federal Application and Aid Approval - 10/18/16
Updated April 2020 -
Section 4 - Federal Funds - 10/17/16
Updated December 2016 -
Section 5 - Third-Party Funding - 10/16/16
Updated October 2018 -
Section 5A - Use of Third-Party Revenue - 10/15/16
Updated March 2020 -
Section 6 - Maintenance of Effort (MOE) - 10/13/16
New September 2019 -
Section 7 - Reconciliation - 10/11/16
New October 2019 -
Section 8 - Special Education Data Reporting Application (SEDRA) - 10/9/16
New November 2019 -
Section 9 - Code Sheets - 10/7/16
Updated September 2019 -
Section 10 - Funding Source Codes - 10/4/16
Updated August 2017 -
Section 11 - Service Codes - 10/3/16
New July 2019 -
Section 11A - Special Education Travel for LEA Employees - 10/3/16
New May 2019 -
Section 12 - Personnel Type Codes - 10/3/16
New October 2019 -
Section 13 - Disability Codes - 10/3/16
Updated December 2017 -
Section 14 - Instructional Setting Codes - 9/30/16
Updated April 2020 -
Section 15 - Facility Identification Codes - 9/29/16
Updated April 2020 -
Section 16 - Activity Codes - 9/28/16
Updated September 2020 -
Section 17 - Child Count - 9/27/16
Updated October 2019 -
Section 18 - Adjustments and Appeals - 9/26/16
Updated November 2019 -
Section 19 - Eligibility of Expenditures for Special Education Aid - 9/24/16
Updated August 2017 -
Section 20 - Special Education Tuition Fund Applications - 9/22/16
Updated November 2019 -
Section 21 - Deduct Status - 9/21/16
New July 2019 -
Section 22 - Access to Career and Technical Education Program - 9/20/16
New June 2020 -
Section 23 - Alternative Delivery of Specialized Instructional Services (ADSIS) - 9/20/16
New April 2020 -
Acronyms - 9/19/16
Updated December 2016
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