Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

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.

This publication was updated in 2025 to reflect changes to the Uniform Grant Guidance. We recommend replacing the original resource in your records with this version.

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).

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Letter to Picard

This OSERS letter details the approval of a state request to reallocate IDEA Part B state-level activities funds to purchase equipment and materials for a regional assistive technology center. The letter clarifies that no prior approval from Department of Education is required to fund a new staff position for the center ; however, it is the state’s responsibility to ensure Part B funds are spent in accordance with all applicable requirements.

 

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.

Quick Reference Guide on IDEA Part C Maintenance of Effort

Understand Part C MOE and its importance. Learn what funds to include, circumstances when allowances may be made, and the consequences of not meeting this IDEA requirement. Includes questions and answers for states to consider as they maintain effort.

State General Supervision Responsibilities Under Parts B and C of the IDEA

This OSEP guidance provides states with the information necessary to exercise their general supervision responsibilities under IDEA and ensure appropriate monitoring, technical assistance, and enforcement regarding local programs. It reaffirms the importance of general supervision and the expectation that monitoring the implementation of IDEA will improve early intervention, educational results, and functional outcomes for children with disabilities and their families. It replaces these OSEP resources:

  • Frequently Asked Questions Regarding Identification and Correction of Noncompliance and Reporting on Correction in the State Performance Plan (SPP)/Annual Performance Report (APR) (September 3, 2008);
  • OSEP Memo 09-02: Reporting on Correction of Noncompliance in the Annual Performance Report Under Sections 616 and 642 of IDEA (October 17, 2008); and
  • Questions and Answers on Monitoring, Technical Assistance, and Enforcement (June 2009).

From Data to Action: Using IDEA Fiscal Data

Identify trends in your state’s IDEA fiscal data with this online resource. Part C and Part B state staff can use these data questions to better understand their state systems, refine policies and practices, and initiate conversations about how to support programs for infants, toddlers, children, and youth with disabilities.

Quick Reference Guide on IDEA Part B State Set-Aside Funds

Understand the basic requirements of IDEA Part B state set-aside funds with this guide for SEA staff. Learn how minimum and maximum amounts are calculated, how to report on anticipated uses of the funds, and the required and permissive uses. Includes questions and answers for states to consider and sets the stage for budget discussions with your SEA partners.

This publication was updated in 2024 to reflect a change in a regulation number. We recommend replacing the original resource in your records with this version.