Resources – Page 2 – Center for IDEA Fiscal Reporting

IDEA Part C Fiscal Timeline 1.1

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.

This resource was updated in November 2024 to reflect changes to prior approval requirements. We recommend replacing the original resource in your records with this version.

Frequently Asked Questions (FAQs) to Assist U.S. Department of Education (ED) Grantees to Appropriately Use Federal Funds for Food, Conferences, and Meetings

This FAQ clarifies when grantees may use federal funds to pay for food or to host meetings and conferences. It provides examples of reasonable and necessary costs and considerations for hosting meetings.

34 CFR Parts 75, 76, 77, 79, and 299: Education Department General Administrative Regulations (EDGAR) and Related Regulatory Provisions

The Federal Register published updated EDGAR regulations, effective September 30, 2024. This document also provides a summary of the major provisions of the changes and an analysis of public comments on the proposed regulations.

2 CFR Parts 1, 25, 170, 175, 180, 182, 183, 184, 200: Guidance for Federal Financial Assistance

The Federal Register published updated federal financial assistance guidance from the Office of Management and Budget (OMB). Along with the final regulations, this document provides OMB responses to public comments on the proposed changes.

Frequently Asked Questions on Changes to the Uniform Grant Guidance

This FAQ document from the U.S.Department of Education addresses common questions about April 2024 revisions to Title 2 of the Code of Federal Regulations (CFR). Specifically, it focuses on 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and describes changes that apply to Department of Education grants, including IDEA Part C and Part B grants. The FAQ explains when the revisions go into effect and changes to the de minimis indirect rate, prior approval requirements, and audit requirements.

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.

This resource was revised in 2025 to update the allowance calculations. We recommend replacing the original resource in your records with this version.

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.

Part B Significant Disproportionality Protocol

In 2024, this protocol was implemented as part of OSEP’s Differentiated Monitoring and Supports (DMS) to ensure that states properly monitor significant disproportionality within their LEAs. The protocol addresses five specific components: (1) Significant Disproportionality Definitions, (2) Annual Determinations of Significant Disproportionality, (3) Comprehensive Coordinated Early Intervening Services, (4) Maintenance of Effort, and (5) Other Related Considerations.

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.

« Previous Page

Footer