Jill Bemis is the primary author and main contact for the Special Education Funding Guide posted at https://education.mn.gov/MDE/dse/schfin/sped/guide/. Writing the Special Education Funding and Data Reference Guide Jill to develop skills she can apply in other pursuits.
The Special Education Funding and Data Reference Guide will serve as an important resource for identifying fiscal and compliance criteria for most of the special education funds disbursed to local educational agencies (LEAs) through the Minnesota Department of Education (MDE). This information should assist you in your analysis of financial activity; enhance your ability to maximize financial resources; and accurately report special education financial and student data.
The format is designed for ease of use in identifying funding sources and program expenditures. For your convenience, the manual is posted by section. As additional or revised information becomes available during the school year, we will update the sections posted to our website.

Special Education Funding and Data Reference Guide
Introduction and Overview
Section 1 – Introduction to Special Education Funding
Section 2 – State Special Education Aid
Section 3 – State and Federal Application and Aid Approval
Section 4 – Federal Funds
Section 5 – Third-Party Funding
Section 5A – Use of Third-Party Revenue
Section 6 – Maintenance of Effort (MOE)
Section 7 – Reconciliation
Section 8 – Special Education Data Reporting Application (SEDRA)
Section 9 – Code Sheets
Section 10 – Funding Source Codes
Section 11 – Service Codes
Section 11A – Special Education Travel for LEA Employees
Section 11B – Due Process and MA Billing Software Systems
Section 12 – Personnel Type Codes
Section 12A – Using Interpreters
Section 13 – Disability Codes
Section 14 – Instructional Setting Codes
Section 15 – Facility Identification Codes
Section 16 – Activity Codes
Section 17 – Child Count
Section 18 – Adjustments and Appeals
Section 19 – Eligibility of Expenditures for Special Education Aid
Section 20 – Special Education Tuition Fund Applications
Section 21 – Deduct Status
Section 22 – Access to Career and Technical Education Program
Section 23 – Alternative Delivery of Specialized Instructional Services (ADSIS)
Section 24B: Minnesota Education Grant System (MEGS)
Section 25 – Tuition Billing
Section 26 – Special Education Procurement
Section 27 – Interactive Projection Model
Section 28 – Special Education Finance Calendar
Section 99A: Acronyms