Special Education Reminder: Fund Code 240 – Special Education Entitlement
The Massachusetts Department of Elementary and Secondary Education (ESE) allows districts to extend federal special education entitlement grant spending through a two year grant period. Authority for this action is received through the federal Tydings Amendment. The Tydings Amendment allows grantees to spend funds for a full 27 months, and because districts are required subgrantees, the ESE will provide subgrantees with an extended two year period.
The original project duration for the FY11 Fund Code 240 grant was from September 1, 2010 – August 31, 2011. School districts may have expended the full amount of their grant award during this period. However, if a school district did not expend all of its funds, the remaining funds will be available for an additional grant year (in this case, the grant period will be extended to 8/31/12). If districts did extend their spending to a second year, it will be important to expend the funds early in the second year in order to ensure full liquidation of the funds.
If you did not amend your FY11 fund code 240 grant in May, 2011 or did not expend all of your FY11 entitlement funds, your district will return all unexpended funds with your completed Final Financial Report (FR-1) for FY11. If your FR-1 is completed in a timely manner, the ESE will work to reissue the returned or unexpended funds to you by the end of the calendar year. Please contact Grace Willis at 781-338-3363 or Helen Skulski at 781-338-3379 to request the 240 carryover workbook.