This guide helps states understand the requirements for spending federal funds on time, including obligation and liquidation timelines, the grant funding cycle, and state oversight responsibilities.
Quick Reference Guide on IDEA Part C Maintenance of Effort
This guide explains Part C MOE requirements, including what funds to count, allowances, and consequences for not meeting MOE. Includes questions for states to consider.
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
This guide covers the requirements for Part B state set-aside funds, including how minimum and maximum amounts are calculated, required and permissive uses, and reporting obligations. Includes questions for states to consider.
OSEP Memo: Review of Obligation and Liquidation Timelines and Authority, and Process for Requesting Late Liquidations
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.
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.
How to Use the Timeline Development Tool (TDT)
This video explains how to manage the collection of Maintenance of State Financial Support (MFS) data.
How to Use the Funding Flow Ideograph Tool (FFIT)
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.
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).
