When the local educational agency (LEA) has complied with the MAINTENANCE OF EFFORT and EXCESS COSTS frameworks, Individuals with Disabilities Education Act (IDEA) Part B funds provided to the LEA may be used for the following activities:

• For the costs of special education and related services, and supplementary aids and services, provided in a regular class or other education-related setting to a child with a disability in accordance with the individualized education program (IEP) of the child, even if nondisabled children benefit from such services;

• To develop and implement coordinated, early intervening educational services in compliance with CHILD FIND and ADMINISTRATION frameworks, including:

• Early intervening services, which may include interagency financing structures, for children in kindergarten through grade 12 (with a particular emphasis on children in kindergarten through grade 3) who are not currently identified as needing special education or related services but who need additional academic and behavioral support to succeed in a general education environment;

• The LEA may not use more than 15 percent of the amount received under IDEA Part B for any fiscal year, less any adjustments by the LEA to local fiscal effort, if any, in combination with other amounts (which may include amounts other than education funds), to develop and implement coordinated, early intervening services; and

• To establish and implement cost or risk-sharing funds, consortia, or cooperatives for the LEA itself, or for LEAs working in a consortium of which the LEA is a part, to pay for high-cost special education and related services consistent with the DISTRIBUTION OF HIGH COST RISK POOL FUNDS framework.