Special Education

Making Money Matter (M3)

A three-year journey from root cause analysis to resource-alignment.

Making Money Matter (M3, AKA "M-cubed") promotes the targeted use of federal special education funds and evidence-based practices (EBP) to improve educational results and functional outcomes, and close success gaps, for students with Individualized Education Programs (IEPs). Districts identified for M3 participation are directed to use a portion of the funds made available under the IDEA Part B special education entitlement grant, known as Fund Codes (FC) 240/262, for the improvement of performance issues identified through the LEA Special Education Determination process.

The title of this initiative, Making Money Matter, represents the power of leveraging a small percentage of funds to effect systemic impact on outcomes for students with IEPs. The nomenclature, M3 (M cubed) emphases the exponential benefits districts can obtain with this modest allocation dedicated to outcomes for individual students through system level improvements.

M3 is just one component of the Department's overall differentiated support system for districts identified as needing special education assistance or intervention. M3 is part of Massachusetts' IDEA General Supervision System and aligns with the articulated priority of Results Driven Accountability (RDA) , by the U.S. Department of Education's Office of Special Education Programs (OSEP).

A blue and white graphic with the title Making Money Matter. There are three labels, Year 1, Year 2 with a money bag icon, and Year 3 with a money bag icon, with arrows indicating movement from one year to another. At the bottom, the Year 3 arrows point to either exit or return to year one depending on whether the LEA continues to have an NI status.

Three-Year Overview

  • Year 1: Assemble a Team, Analyze the Data, Advance an Action Plan
  • Year 2 - M3 begins: Direct Resources, Implement the Plan, & Refine
  • Year 3 - M3: Direct Resources, Implement Plan, & Refine

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Last Updated: August 11, 2025

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