Section 7-34-B-300.162 - Supplementation of State, local, and other federal funds(a)Expenditures. Funds paid to the State under the IDEA regulations are expended in accordance with all the provisions of Part B of IDEA.(b)Prohibition against commingling.(1) Funds paid to the State under the IDEA 2004 regulations are not commingled with State funds.(2) The requirement regarding the prohibition against the commingling of funds is satisfied by the use of a separate accounting system that includes an audit trail of the expenditure of funds paid to the State under Part B of IDEA. As provided in 34 CFR § 76.702, separate bank accounts are not required.(c)State-level nonsupplanting.(1) Except as provided in §300.202(Use of Amounts), funds paid to Mississippi under Part B of IDEA must be used to supplement the level of federal, State, and local funds (including funds that are not under the direct control of the MDE or LEAs) expended for special education and related services provided to children with disabilities under Part B of IDEA, and in no case to supplant those federal, State, and local funds.(2) If Mississippi provides clear and convincing evidence that all children with disabilities have available to them FAPE, the Secretary of the U.S. Department of Education may waive, in whole or in part, the requirements of paragraph (c)(1) above if the Secretary concurs with the evidence provided by the State under §300.164(Waiver of requirement regarding supplementing and not supplanting with Part B of IDEA funds).7 Miss. Code. R. 34-B-300.162