This OSEP memo clarifies obligation and liquidation timelines for IDEA Part B and Part C grants, including the timelines and process for requesting late liquidations.

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Note: Some of this information may be outdated.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.

 

This video explains how to manage the collection of Maintenance of State Financial Support (MFS) data.

• Video Transcript

This video shows how to use flowchart visuals in a PowerPoint slide deck to explain Maintenance of State Financial Support (MFS) to interested parties, such as state legislators.

 

• Video Transcript

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).

• Video Transcript

An overview of the Data Collection and Reporting Tool (2.0), which now accommodates up to 12 years of MFS data. Reviews relevant resources in CIFR’s MFS Toolkit and improvements to the user experience.

• Video Transcript

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.

 

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.

• Video Transcript

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.

This publication was updated in 2024 to reflect changes to 2 CFR §200.1 concerning the definition of equipment. We recommend replacing the original resource in your records with this version.

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).