This OSEP letter clarifies the liability a state faces if it fails to meet the MOE requirement under Part C of the IDEA. It describes how the payback amounts are calculated when a failure occurs and explains how the state must pay back the amount by which it failed to maintain effort. The state may not decline to draw down all of its federal IDEA Part C award funds to offset the amount of the failure, and the repayment must be made with non-federal funds or federal funds for which accountability to the federal government is not required. Please also see Letter to Moser and Kuester.
Understanding the IDEA Part C State Grant Funding Cycle and Different Fiscal Years
Developed by CIFR, this graphic-based resource explains the different stages of the Part C grant cycle: budget period, Tydings period, period of performance, and liquidation period. Part C coordinators and their fiscal staff will learn how these stages correspond with different state fiscal years. The resource may be useful for strategic planning, managing fiscal timelines, and communicating with state Interagency Coordinating Councils (ICCs), lead agency leadership, local early intervention programs, and other interested parties.
This publication was updated in 2024 to reflect changes to the Uniform Grant Guidance. We recommend replacing the original resource in your records with this version.
Calculating Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds
This CIFR-developed practice guide helps SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA. The guide highlights the fiscal requirements and includes calculation examples and suggested processes for SEAs to monitor the use of funds freed up by the adjustment.
Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants
The guide provides an overview of the IDEA requirements for restricted indirect costs that a state may wish to charge to its Part C grant. The guide reviews terminology and key concepts for understanding the components of the IDEA no-supplanting provisions that require indirect costs to be charged on a restricted basis. It includes questions for states based on their lead agency type and suggestions for helpful resources.
Quick Reference Guide on the Use of IDEA Part C Funds
This CIFR-developed reference guide provides an overview of the requirements regarding the use of federal IDEA Part C funds. The guide highlights the permissive use of funds and costs that require prior approval. It provides a summary of key reporting obligations relating to the use of Part C funds in the federal grant application and concludes with questions for states to consider and resource suggestions.
This publication was updated in 2024 to reflect changes to prior approval requirements. We recommend replacing the original resource in your records with this version.
At A Glance: IDEA Part B Grants to States and Subgrants to Local Educational Agencies
This one-page graphic provides a high-level overview of how states reserve IDEA Part B funds for state activities and allocate subgrants to LEAs, including key components like state set-aside funds, base payments, and population and poverty calculations. Ideal for communicating with education partners and policymakers as well as orienting new state fiscal staff.
CIFR LEA MOE Calculator 2.0 Demonstration
This recorded webinar provides a demo of CIFR’s LEA MOE Calculator 2.0 and highlights the newest features and some tips to make entering data easier. LEA MOE Calculator 2.0 enables users to determine, for up to 10 years, whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA. Viewers are encouraged to download the tool in advance so they can follow along with the demo. This video is intended for both staff who are new to the LEA MOE Calculator and users of prior versions of the Calculator.
Finance Glossary
This glossary contains terms relevant to finance for IDEA Part C and Part B Section 619 programs. The terms include those related to IDEA and other related federal fiscal requirements as well as those specific to billing public and private insurance for IDEA services.
Dear OSERS Grantee Letter and FAQs for Prior Approval
In this 2019 letter, the Office of Special Education and Rehabilitative Services (OSERS) announced that it is granting prior approval for two direct cost categories to ease the burden on states. This prior approval permits formula grant funds administered by the Office of Special Education Programs (OSEP) and the Rehabilitation Services Administration (RSA) to be used for certain allowable purposes in a timely fashion. The accompanying FAQ provides details on which types of uses no longer require prior approval and which proposed activities continue to require prior approval before the funds can be expended.
Note: Some of this information may be outdated. Changes in 2024 to the Uniform Grant Guidance removed certain prior approval requirements. See these FAQs.
Cost Allocation Guide for State and Local Governments
This comprehensive guide includes information on how to determine the allowability of indirect costs, how to calculate a restricted indirect cost rate, and answers to common questions about restricted indirect cost rates. Pages 27–30 describe the method to calculate restricted indirect cost rates and pages 85–92 have links to examples and more specific considerations for calculations. There is also information about how to distinguish between direct and indirect costs. This guide reviews common issues with calculating restricted indirect cost rates disclosed in ED reviews.
