Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

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.

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.

Note: Some of this information may be outdated. Changes in 2024 to the Uniform Grant Guidance removed certain prior approval requirements. See these FAQs.

 

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).