New Jersey Department of Education

Attachment B: Unexpended Funds (Carryover) for School Fiscal Year 2023

Although carryover is permitted with some restrictions, Local Education Agencies (LEAs) are encouraged to use their funds during the fiscal year for which they are approved. LEAs are reminded that the State Fiscal Year (SFY) 2023 IDEA grant year ends on September 30, 2023, and the reported expenditures in their final reports should reflect all closed-out obligations through that period.

Please keep in mind the following restrictions regarding these unexpended funds in certain IDEA set-asides.

Coordinating Early Intervening Services (CEIS)

If an LEA was required to provide Comprehensive CEIS in SFY 2023 and did not expend the maximum amount, any unexpended funds must be carried forward into SFY 2024 and used for Comprehensive CEIS. The unexpended CEIS funds will automatically be added to the maximum amount that is required for the SFY 2024 year in the SFY 2024 amendment. An LEA that was required to provide Comprehensive CEIS in SFY 2023 and not required in SFY 2024, will still be required to budget the unexpended CEIS funds from SFY 2023 for Comprehensive CEIS in the SFY 2024 amendment. An LEA that elected to use funds for CEIS and did not expend all of its identified funds for CEIS will not be required to carry the funds forward into the SFY 2024 grant as CEIS. The funds will move forward as regular carryover.

Nonpublic Proportionate Share

In accordance with 34 CFR §300.133(a)(3), unexpended nonpublic proportionate share funds must be carried forward into the second year. Note: Unexpended two-year-old nonpublic proportionate share funds do not carry forward beyond the 2 year period, rather, they will be applied to the public expenditures, instead of requiring a refund/release. There are lines on the Expenditure Summary Tab to show the application of the share to public expenditures. The LEA will need to check the certification box assuring that it has consulted with and/or attempted to consult with the nonpublic schools located within the LEA to determine what services might be needed and provided to parentally placed students with disabilities attending the nonpublic schools within the LEA. LEA monitoring focuses on the verification of these attempts through a review of documentation of phone calls, letters, meeting agendas, and other means of communication.

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