This Excel tool helps Part C coordinators plan and track their yearly tasks to meet IDEA fiscal requirements on time. It provides a customizable overview of state-level IDEA fiscal activities and links to resources.
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Calculating IDEA Part C Maintenance of Effort
This practice guide explains when to make budget and expenditure comparisons, provides sample calculations, and shows how and when to use allowances to adjust your state’s level of effort.
Calculating IDEA Part B Population and Poverty Payments for Local Educational Agencies
This practice guide explains how to calculate Part B population and poverty payments to local educational agencies and provides sample calculations for each. It describes the sources of data that states commonly use to measure population and poverty and reviews issues to consider.
Identifying, Correcting, and Reporting Noncompliance: A State Guide
State agencies must have a general supervision system in place to (1) improve educational results and functional outcomes for infants and toddlers with disabilities and their families and children with disabilities and (2) ensure that local education agencies and early intervening services programs and providers meet the requirements under the IDEA. State general supervision systems must be reasonably designed to meet these goals. A key responsibility of state general supervision systems is identifying, correcting, and reporting noncompliance. This guide focuses on the steps involved in these processes and is based on the Office of Special Education Programs QA 23-01: State General Supervision Responsibilities Under Parts B and C of the IDEA.
IDEA Part C Maintenance of Effort: The Basics
This TA On Demand video reviews the IDEA prohibition against supplanting requirement, also known as maintenance of effort. It identifies sources of state and local funds to include in MOE and describes the circumstances under which allowances may be made to reduce a state’s required level of effort.
To learn how to make these calculations, watch IDEA Part C Maintenance of Effort: Calculations.
IDEA Part C Maintenance of Effort: Calculations
This TA On Demand video reviews the two comparisons that states must make to show that they are meeting the IDEA Part C maintenance of effort requirement. The video walks through the calculations for a sample state.
For an introduction to the two comparisons and the sources of funds that may be included, watch IDEA Part C Maintenance of Effort: The Basics.
Budgeting and Monitoring IDEA Part B State Set-Aside Funds
This practice guide helps states set aside IDEA funds to administer their Part B programs and support other state-level activities. It describes the maximum set-aside amounts, allowable uses, and the importance of tracking expenditures during the life cycle of the grant.
Reallocating Local Educational Agency IDEA Part B Funds
This practice guide helps states manage unspent LEA Part B funds and reduce the need to revert them to the federal government. State fiscal staff will learn when and how funds may be reallocated to other LEAs and when the state may keep them for state-level activities.
IDEA Part C Fiscal Requirements
These TA On Demand videos introduce new Part C state staff to several major IDEA fiscal requirements.
Part 1 is an overview of Part C fiscal regulations, including requirements under OMB Uniform Guidance, EDGAR, and IDEA (26 minutes).
Part 2 reviews the fiscal requirements in Sections III and IV of the state grant application, how to manage a grant post-award, and Part C maintenance of effort (40 minutes).
Quick Reference Guide on the Timely Expenditure of Funds
Spending federal funds within the allowed timelines is essential to meeting the purposes of IDEA but can be a challenge for many states. This quick reference guide will help states deepen their understanding of obligation and liquidation requirements and timelines, the grant funding cycle, and oversight responsibilities.
