Superintendent’s Memo #063-14

State seal, Commonwealth of Virginia

Department of Education

March 21, 2014

TO:  Division Superintendents

FROM:  Patricia I. Wright, Superintendent of Public Instruction

SUBJECT:  Individuals with Disabilities Education Act (IDEA) Excess Costs Calculation

The Virginia Department of Education (VDOE) is required by federal regulation to ensure all school divisions in Virginia comply with federal and state special education regulations on the funds provided to the local educational agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA).  IDEA Part B funds may be used only to pay for the excess costs of providing special education and related services to children with disabilities.

The VDOE has created a new Web-based application to report Excess Costs calculation for the 2012-2013 school year.  This application must be used to report costs for the education of an elementary or secondary school student with disabilities, as may be appropriate that are in excess of the average annual per student expenditure in an LEA during the preceding year. 

The Web-based application can be accessed through the Single Sign-on for Web Systems (SSWS) portal beginning April 4, 2014.  The collection window will close on May 30, 2014.  Training webinars will be scheduled and the link to the webinar will be posted as indicated below:
            April 10, 2014; 9 a.m. - 11 a.m.
            April 23, 2014; 9 a.m. - 11 a.m.  

Any questions concerning excess costs calculation and the Web-based application can be directed to Emily Boothe, special education financial data specialist, at 804-225-2701 or or Tracie L. Coleman, special education budget and finance manager, at  804-225-2704  or



  1. Excess Costs Calculation Guidelines (PDF)