Grants and Other Financial Assistance Programs

FY2026: Individuals with Disabilities Education Act (IDEA) Federal Special Education Entitlement Grant

Fund Code: 0240

Purpose:

Within the articulated priority of Results-Driven Accountability by the U.S. Department of Education's Office of Special Education Programs, the purpose of this federal special education entitlement grant program is to provide funds to ensure eligible students with disabilities receive a free and appropriate public education that includes special education and related services designed to meet their individual needs.

The Massachusetts Department of Elementary and Secondary Education (DESE) is guided by its Educational Vision where:

  • All students in Massachusetts, particularly students from historically underserved groups and communities, will have equitable opportunities to excel in all content areas across all grades.

  • Culturally and linguistically sustaining classroom and school practices will support students to thrive by creating affirming environments where students have a sense of belonging, engage in deeper learning, and are held to high expectations with targeted support.

DESE partners with districts, schools, and programs to:

Cultivate systems to support the whole student and foster joyful, healthy, and supportive learning environments so all students feel valued, connected, nourished, and ready to learn. Strategic Objective 1 — "Whole Student"

Promote deeper learning so all students engage in grade-level work that is real-world, relevant, and interactive. Strategic Objective 2 — "Deeper Learning"

Develop and sustain a workforce that is diverse, culturally responsive, well-prepared, and committed to continuous improvement, so all students have equitable access to effective educators. Strategic Objective 3 — "Diverse and Effective Workforce"

Applicants for this grant opportunity should be intentional in the use of grant funds to support at least one of these strategic objectives.

Priorities:

The priorities of the federal Individuals with Disabilities Education Act (IDEA4) — Part B, Section 611 for children ages 3 through 21 are to:

  1. ensure all children with disabilities have available to them a free and appropriate public education that emphasizes special education and related services designed to meet their unique needs and prepare them for further education, employment, and independent living;
  2. ensure the rights of children with disabilities and their parents are protected;
  3. assist States, localities, educational service agencies, and federal agencies to provide for the education of all children with disabilities;
  4. assess and ensure the effectiveness of efforts to educate children with disabilities.

(34 CFR § 300.1; authority: 20 U.S.C. § 1400(d).)

Funds available under this federal entitlement program are intended for use by local education agencies (LEAs) in providing eligible students with special education services and activities deemed essential for students' success in school. Services and activities supported by this grant for students ages 3 through 21 must ensure compliance with State special education laws (M.G.L. c. 71B ) and regulations (603 CMR 28.00), and the federal IDEA .

When considering fund use, each LEA should review results from its most recent Integrated Monitoring report or Mid-Cycle Review, review LEA performance in relation to the indicators specified in the Massachusetts State Performance Plan, and review the Special Education Determinations.

Additionally, to support effective planning and the strategic use of grant funds to support improved outcomes for students with disabilities, in FY26 some LEAs are required to participate in the Making Money Matter (M3) initiative.

Eligibility:

Funds are awarded to public school LEAs with current, approved Conditions for Assistance: IDEA Part B Funding Certification based on an allocation formula that includes and considers total school enrollment in both public and private elementary and secondary schools, and the number of children living in poverty in those same groups, as determined by the State.

Please note DESE reserves the right to require these funds to be used to correct areas of identified special education noncompliance.

IDEA requires each LEA receiving IDEA grant funding (either Fund Code 0240 or 0262 or both) to meet one of two standards of maintenance of effort (MOE) to ensure that each budget and expend at least the same amount of local or state and local funds for the education of students with disabilities from year to year. MOE is one method of ensuring IDEA funds are supplementing rather than supplanting state and local funds used for educational services to students with disabilities. LEAs are only required to demonstrate compliance with one of the two MOE eligibility standards as part of the grant application process and condition of approval.

Eligibility Standard: This standard is a forward-looking measure of MOE. Meeting this standard ensures that an LEA budgets the same amount of local or state and local funds for educational services to students with disabilities as it did in the last year it met MOE using the same method. If an LEA fails to meet an eligibility standard for MOE (after considering any anticipated exception or adjustment), the LEA is not be eligible to receive IDEA funds for that fiscal year.

Funding Type:

Federal CFDA: 84.027A

Federal grant funds must adhere to:

  • UGG (2 CFR 200)
  • EDGAR As Applicable
  • EDGAR General Fiscal Administration 34 CFR Part 76
Funding:

FY26 Fund Code 0240 IDEA Allocations will be posted at Grant Allocations & Awards when they become available.

This RFP is the governing document for these grant funds.

Funding is contingent upon availability. All dollar amounts listed are estimated approximate, and subject to change. If more funding becomes available, it will be distributed under the same guidelines that appear in this RFP document.

Fund Use:

General Fund Use: All LEAs

IDEA Part B funds are awarded to LEAs to assist in providing appropriate special education and related services for eligible students and to address the priorities listed above. LEAs are reminded of their obligation to maintain state/local effort and to use these funds only for the excess costs of educating.

IDEA also requires relevant LEAs to reserve a proportionate share of its IDEA Part B funds for the provision of equitable services for parentally placed private and home-schooled students. All LEAs with a count of eligible private and home school students must complete the required Equitable Services section within the FY26 IDEA Part B (Fund Code 0240) grant application. See the Special Education Policy and Planning webpage for information on IDEA Equitable Services for Students with Disabilities enrolled by their parents in private schools.

Additional Directed Fund Use:

Coordinated Early Intervening Services (CEIS)
A LEA may voluntarily use up to 15% of its special education entitlement grant to develop and implement Coordinated Early Intervening Services (CEIS) to support students without disabilities who need additional academic and behavioral support to succeed in a general education environment. See 34 CFR § 300.226 . Allowable uses for CEIS include:

  • Providing professional development for teachers and other school staff for the delivery of scientifically-based academic instruction and behavioral intervention, including scientifically-based literacy instruction and instruction in the use of adaptive and instructional software, and
  • Providing educational and behavioral evaluations and supports.

Comprehensive Coordinated Early Intervening Services (CCEIS)
Any LEA identified with significant disproportionality is required to reserve 15% of its IDEA Part B funds (Fund Code 0240 and Fund Code 0262) to provide CCEIS to address factors contributing to the significant disproportionality. See 34 CFR § 300.646 . CCEIS activities:

  • May include professional development and educational and behavioral evaluations, services, and support; and
  • Must identify and address the factors contributing to the significant disproportionality, which may include,
    • a lack of access to scientifically based instruction; economic cultural, or linguistic barriers to appropriate identification or placement in particular educational setting;
    • inappropriate use of disciplinary removals;
    • lack of access to appropriate diagnostic screenings;
    • difference in academic achievement levels; and
    • policies, practices, or procedures that contribute to the significant disproportionality.

For more information on CCEIS, please refer to the Significant Disproportionality Fiscal Implications Reference Guide.

If you have any questions related to CEIS or CCEIS, please contact the Office of Special Education Planning and Policy Development at specialeducation@mass.gov .

Making Money Matter (M3) — To support effective planning and the strategic use of grant funds to support improved outcomes for students with disabilities, in FY26 some LEAs are required to participate in the Making Money Matter (M3) initiative.

In FY26, some LEAs with a special education determination level of Needs Intervention (NI). M3 LEAs are required to direct at least 2% of their FY26 total IDEA Part B allocation (FC 0240) for targeted LEA improvement of performance outcomes for students with disabilities.

M3 funds should be used to:

  • Uncover systemic achievement and opportunity gaps, including those related to the intersection of ableness with other historically underserved student groups;
  • Identify high impact, asset and evidence-based, culturally responsive interventions to accelerate learning and narrow gaps, that
  • Emphasize Tier 1 inclusive and rigorous instructional practices, services, and supports; and
  • Build capacity and systems to implement and sustain identified practices with fidelity and at scale.

As part of the Fund Code 0240 application, identified LEAs must complete the M3 section of the application. LEAs must identify the amount of funds (at least 2% must be directed toward the M3 initiative and reflect the LEAs FY26 M3 spending plan based on its approved action plan in the grant application.

Note: All FY26 M3 funds must be reserved from the LEAs Fund Code 0240 allocation. Contact the Office of Special Education Planning and Policy Development at specialeducation@mass.gov with any questions related to M3.

Project Duration:

Upon Approval* – 9/30/2027**

* The grant start date cannot be prior to DESE receiving a substantially approvable application submission as directed in the Submission Instructions of this RFP. Funds cannot be obligated beyond the project duration end date.

**The obligation end date on these grant funds covers multiple state fiscal years. Grantees should obligate and expend grant funding throughout the grant lifecycle. Grant balances can be liquidated on this award through November 30, 2027, using the reimbursement request form.

Grantees must file a Final Expenditure Report (FER) to close out the grant by December 31, 2027. Grantees may file FERs ahead of this deadline if grant funds have been paid in full across each section of the consolidated grant and/or the obligation end date has passed, whichever comes first. If grant funds are not liquidated by November 30, 2027, the FER filing can be used to claim final balances if it is submitted by December 31, 2027.

Program Unit:

Resource Allocation Strategy and Planning

Contact:

Federal Grant Programs

Phone Number:

(781) 338-6230

Date Due:

Tuesday, September 30, 2025

Required Forms:

FY26 Federal Grant Assurances — The FY26 Federal Grant Assurances Signature Page (Page 1 only) completed and signed by the Superintendent/Executive Director and uploaded in GEM$ in the LEA Document Library under Assurances, in folder Federal Entitlement Grant Assurances. We cannot approve any federal entitlement grant without a signed, properly dated and uploaded Federal Grant Assurance signature page.

FY26 Conditions of Assistance: IDEA Part B Funding Certifications: Every LEA must submit a new Conditions of Assistance: IDEA Part B Funding Certifications to the Department annually. Completed submissions must be uploaded into GEM$.

Proportionate Share Carryover Questionnaire for FY24 IDEA Funds: If, after the one-year carry-over period, the LEA is unable to expend the entire proportionate share of funds due to exceptional circumstances, the LEA may request written permission to use the unexpended funds for other allowable Part B expenditures by completing the FY24 Carryover Questionnaire.

Written Affirmation of Consultation for Equitable Services at least three (3) times each school year must be uploaded into GEM$.

Additional Information:
GEM$ Submission Instructions:

The FY2026 Fund Code 0240 Individuals with Disabilities Education Act (IDEA) Federal Special Education Entitlement Grant will be completed and submitted in the Grants for Education Management System (GEM$). GEM$ is a cloud-based fiscal and program management grant system that will eventually phase out the use of EdGrants.

Please Note: Grant Submission at the LEA level requires roles to be established for Grant writer for the specific fund code, LEA fiscal for financial review/approval, and Superintendent/Chief Executive sign off. All these roles should be established prior to the grant due date and all appropriate forms should be either uploaded to GEM$, maintained at the LEA level or sent in to the DESE RFP contact as described on the individual forms. The user guidance documents and forms are found on the GEM$ homepage under DESE Resources. These forms can be accessed without logging in to the system.

Last Updated: June 3, 2025

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