"Excess costs" are those costs that are in excess of the average annual per student expenditure in a local education agency during the preceding school year for an elementary or secondary school student.
Excess costs must be computed after deducting amounts received under Part B of IDEA; Part A of Title I of the Elementary and Secondary Act of 1965 as amended to January 1, 2007, or under Parts A and B of Title III of that Act; and any state or local funds expended for programs that would qualify for assistance under any of those parts but excluding any amounts for capital outlay or debt service.
S.D. Admin. R. 24:05:20:14.01
General Authority: SDCL 13-37-1.1.
Law Implemented: SDCL 13-37-1.1.