Financial Accountability Survey

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Special Education Funding


Agency Automated Systems

Application for Residential Placement

Capital Outlay

In accordance with the Office of Management and Budget (OMB) Circular A-87 (Appendix B to 2 CFR Part 225 (15)), “’Equipment’ means an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost which equals or exceeds the lesser of the capitalization level established by the governmental unit for financial statement purposes, or $5,000.”

In the past, the unit cost of the item was taken into consideration when determining if the item met the capitalization threshold. In accordance with new guidance from the United States Department of Education (USDE), a group of like items that will be housed in the same location (i.e., computers and accessories for a computer lab) are considered one unit and the aggregated cost of the items will determine if the capitalization threshold has been met.

Software and data management systems may be coded to class object codes 6200, 6300, or 6600 depending on the specific circumstances of the transaction. The LEA should consult the Financial Accountability System Resource Guide (FASRG) or contact the Division of School Financial Audits at 512-463-9095 for guidance. Failure of the LEA to properly classify cost items may result in an unfavorable audit finding. Approval of budgeted costs on the special education grant applications pertains only to the allowability of the activity and cost and not its accounting treatment.

Coordinated Early Intervening Services (CEIS) Funds

Excess Cost

Formula Funding

  • The Division of Formula Funding facilitates funding as authorized by law to schools in support of formula programs and initiatives to improve student learning and the high school graduation rate. The Division of Formula Funding is responsible for providing both federal and state funds to eligible local educational agencies through a granting process where entitlements and allocations are determined by formula. 

High Cost Fund

Maintenance of Effort (MOE)

MOE Reduction

Noneducational Community-Based Support Services

Program Guidelines and Application Instruction

Use the following link to access Program Guidelines and Application Instructions for Special Education Grants:
For program specific guidelines and instructions, use the drop down arrow in the "Search Options" section, "Application Name" to link to the specific Special Education Grant.

Proportionate Share Guidance

Schoolwide Programs

Shared Services Arrangement (SSA) Procedures

Technical Assistance

Texas Education Agency Funding Related Links

Division of Federal and State Education Policy
1701 North Congress Avenue | Austin, Texas 78701-1494
Telephone: 512.463.9414 | Fax: 512.463.9560

Page last modified on 11/20/2013 02:35:17 PM.