Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

Guidance for Common Prior Approval Requests Under IDEA Parts B and C

This OSEP guidance summarizes the approval process and requirements for three common categories of direct costs for which states must obtain prior approval before using IDEA funds: equipment expenditures, participant support costs, and revision of cost items within budget and program plans. Please also consult the Office of Special Education and Rehabilitative Services (OSERS) Frequently Asked Questions on Prior Approval from October 2019.

 

Overview of the MFS Toolkit

This video introduction to the Maintenance of State Financial Support (MFS) Toolkit provides an overview of the Quick Reference Guide on MFS, the Funding Flow Ideograph Tool (FFIT), the Timeline Development Tool (TDT), and the Data Collection and Reporting Tool (DCRT).

Engaging Part C State Interagency Coordinating Councils in Fiscal Discussions

Under IDEA, Interagency Coordinating Councils (ICCs) provide critical input on funding the state Part C system. The strategies in this practice guide help lead agencies (LAs) build the Part C fiscal knowledge of ICC members and involve them in meaningful budget discussions. The issues and data analysis questions in the guide are designed to prompt members’ feedback.

 

IDEA Part C Annual Budget Calculator Demonstration

Documenting and tracking your Part C budget enables your state lead agency (LA) to make informed budgeting decisions and changes when necessary. This video shows Part coordinators how to use CIFR’s IDEA Part C Annual Grant Budget Calculator to develop the annual grant budget, track expenditures throughout the life cycle of the grant, and ensure that Part C funds are obligated and expended appropriately.

Applying Exceptions to IDEA Local Educational Agency Maintenance of Effort

This practice guide helps SEAs and LEAs develop effective practices for reviewing and applying exceptions to the required level of effort. It describes each of the five allowable exceptions, with helpful tips and examples showing how to calculate total and per capita amounts. The guide also demonstrates how the subsequent years rule and intervening years provision work,

IDEA Part C Annual Grant Budget Calculator

The Part C Annual Grant Budget Calculator helps Part C staff plan in detail how they will use Part C grant funds. It is aligned with Section III of the IDEA Part C grant application and will help you prepare the necessary data for an upcoming submission. After a grant is awarded, use the calculator to track expenditures of IDEA funds over the grant’s 27-month life cycle to ensure that you are obligating and liquidating funds in a timely manner.

We recommend replacing the original version in your records with this version (v1.1).

 

Fiscal Management for State Agencies with Primary Fiscal Responsibility

OSEP uses this protocol to provide differentiated monitoring and support to states with unitary systems, or which utilize internal controls and systems centralized within a state educational agency or state lead agency to ensure compliance with federal fiscal requirements. The protocol has an overarching question for each of the following fiscal topics: fiscal management, fiscal support and guidance, procurement, personnel, budgeting and activities, records and information management, period of performance and carryover, equipment and supplies management, and Part B parentally-placed private school children with disabilities. Each overarching question includes general information, possible follow-up questions, and areas (or issues) for follow-up.