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).

 

OSEP uses this protocol to provide differentiated monitoring and support to states with unitary systems, or which utilize internal controls and systems centralized within a state educational agency or state lead agency to ensure compliance with federal fiscal requirements. The protocol has an overarching question for each of the following fiscal topics: fiscal management, fiscal support and guidance, procurement, personnel, budgeting and activities, records and information management, period of performance and carryover, equipment and supplies management, and Part B parentally-placed private school children with disabilities. Each overarching question includes general information, possible follow-up questions, and areas (or issues) for follow-up.

This CIFR-developed guide provides a foundational understanding for both ICC members and state lead agency (LA) staff about the responsibilities of the ICC to advise the state LA and help it meet the fiscal requirements under IDEA Part C.

With CIFR’s Timeline Development Tool (TDT), users can document the process for collecting and reporting MFS data, identifying key activities and dates as a Gantt or linear chart. The tool includes a sample timeline with suggested activities to assist with development.

Please see CIFR’s MFS Toolkit for a training video and for additional MFS resources.

Developed by CIFR, the Funding Flow Ideograph Tool (FFIT) helps users create a graphic description of their state’s fiscal support system for Part B. This customizable tool is useful for identifying sources of state funding for MFS reporting and for explaining the flow of funding for special education to stakeholders.

Please see CIFR’s MFS Toolkit for a training video and for additional MFS resources.

OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage houses the protocols for ensuring compliance with the fiscal requirements of Part C of the IDEA and related statutes and regulations. Protocols related to CIFR’s scope include:

The Fiscal C Checklist Reviewing Methods and Fiscal C Systems Payment Monitoring Protocol examine whether the methods that a state uses to establish financial responsibility for the provision of Part C services are consistent with IDEA fiscal requirements.

The Fiscal Part C SLOR Introduction provides an overview of OSEP’s review process for the state’s general supervision system and single line of responsibility related to the use of Part C funds.

The Fiscal Part C SLOR Protocol examines how the statewide system implements fiscal elements of the single line of responsibility under IDEA Section 635(a)(10) and other requirements.