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Special Education Listserv

Subject: Purchasing Equipment with Part B Funds

Source: Special Education Finance

Intended Audience: Special Education Directors, Superintendents, Financial Administrators

Date: July 3, 2012

Effective immediately we are asking LEAs that use Part B funds to purchase equipment to provide more information regarding the type, quantity, and unit acquisition cost for that equipment.  Equipment is tangible, non expendable personal property having a useful life of more than one year and an acquisition cost of $1,000 or more per unit.  Unit Acquisition Cost is the net invoice price of the equipment, including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the equipment usable for the purpose for which it was acquired.  Other charges such as the costs of installation, transportation, or taxes should be included in the unit acquisition cost.

For any equipment budgeted under object code 6500 (other than construction or vehicles) on the FY13 Part B Budget Application, the type, quantity, and unit cost for that equipment will need to be entered in the Comments box on the Budget Application Grid in ePeGs. 

LEAs must continue to receive prior approval for bus or vehicle purchases and renovation and construction projects through a paper application process. The IDEA Part B Capital Outlay Purchase Approval Form can be found at

Please ensure that, if the LEA is purchasing equipment with Part B funds, all federal requirements for equipment records and physical inventory of equipment are followed.  For information regarding the requirements for equipment records and the physical inventory of equipment, please review the Equipment and Real Property Management section of the Fiscal Guidance for Federal Grant Programs at:

Remember that items costing less than $1,000 per unit should be entered under 6400 Materials and Supplies.  Please contact the Special Education Finance Section with any questions at (573) 751-0622 or