Part C - Use of FundsPart B - Allocation of IDEA Part B Subgrants to LEAsCoordinated Early Intervening Services (CEIS)Local Educational Agency (LEA) Maintenance of Effort (MOE)State Set-Aside
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.
U.S. Department of EducationOffice of Special Education Programs (OSEP)