Special education is supported by state categorical funding, federal categorical funding, and local unrestricted funding. As such, EC Section 56205(b)(1)(B) requires that the Annual Budget Plan of the Local Plan must identify revenues received by the SELPA specifically for the purpose of special education. Additionally, EC Section 56205(b)(1)(C) requires a breakdown of the distribution of funds to each LEA within the SELPA. Attachment IV of the Local Plan includes the distribution of state, federal and local funds reported in Section D, Table 3 to each LEA within the SELPA. Attachment IV is optional for single LEA SELPAs as the information has been provided in Section D, Table 3.

Attachment IV consists of eight columns.

• Column one consists of the list number for each LEA listed in column two.
• Column two is automatically populated using the member LEA names identified in Attachment I. Rows within Attachment IV cannot be sorted or filtered. For LEAs listed in Attachment I who are no longer participating in the Local Plan “0” should be entered as the revenue received for each subsequent column.
• Column three identifies the total projected federal revenue for each LEA listed in column two. The final row in the third column will automatically calculate the total projected federal revenue for the SELPA by adding the amounts listed in the previous rows for each LEA in the third column together, and must equal the amount listed in Section D, Table 3 “Federal Revenue.”
• Column five identifies the total projected state revenue for each LEA listed in the second column. The final row in the fifth column will automatically calculate the total projected state revenue for the SELPA by adding the amounts listed in the previous rows for each LEA in the fifth column together, and must equal the amount listed in Section D, Table 3 “State Special Education Revenue.”
• Column seven identifies the total projected local revenue for each LEA listed in the second column. The final row in the seventh column will automatically calculate the total projected local revenue for the SELPA by adding the amounts listed in the previous rows for each LEA in the seventh column together, and must equal the amount listed in Section D, Table 3 “Local Contribution.”
• Columns four (Percent of Total Federal Revenue), six (Percent of Total State Revenue), and eight (Total Federal and State Funding) are automatically calculated.

The completion of Attachment IV is optional for single LEA SELPAs, but is required for all multiple LEA SELPAs and COE joined SELPAs.