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The Finance section of the Massachusetts Department of Elementary and Secondary Education (DESE) Special Education webpage offers critical resources that support the effective use of special education funds in alignment with the state's general supervision responsibilities under the Individuals with Disabilities Education Act (IDEA). These tools help Local Education Agencies (LEAs) maintain compliance with fiscal requirements while promoting equitable access and improved outcomes for students with disabilities.
Key Components Include:
IDEA Part B State Application Provides information on the state's annual application for federal IDEA Part B funds, outlining how DESE plans to allocate resources in accordance with federal requirements.
IDEA Part B Grant Funding Supports LEAs in managing IDEA Part B funds through entitlement grants (Fund Codes 240 and 262), with additional targeted and competitive grants coming soon. Resources include guidance on the Grant Electronic Monitoring System (GEMS) and information on Special Education Conditions of Assistance when applicable.
IDEA Fiscal Resources and Technical Assistance Offers LEAs detailed guidance on fiscal compliance topics such as Maintenance of Effort (MOE), Excess Cost, and Equitable Services. This section also includes Making Money Matter (M3), a statewide initiative designed to strengthen fiscal decision-making and ensure that spending aligns with student needs and educational goals.
Circuit Breaker Provides financial reimbursement to public school districts for high-cost special education services, helping to ensure that students with significant needs receive appropriate support without overburdening local budgets.
Medicare & Medicaid (updates coming soon) Will offer guidance for LEAs on accessing federal healthcare funds to support eligible special education services, helping districts leverage available resources responsibly and avoid duplication of funding.
Through these resources, DESE empowers districts to fulfill their fiscal responsibilities under IDEA while advancing equitable, outcome-focused services for students with disabilities.
Last Updated: June 16, 2025