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Part C Fiscal 101 Modules: Federal Fiscal Requirements

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The Early Childhood Technical Assistance (ECTA) Center developed 10 modules to help Part C lead agency staff understand the federal fiscal requirements associated with IDEA Part C funding as well as requirements that apply to all federal funding. Each module addresses a specific component of the fiscal requirements, providing an overview of each topic.

Module 4 covers use of funds, allowability and prior approval.

Module 5 covers the indirect cost requirements found in Subpart E of the Uniform Guidance and Sections III and IV of the state grant application.

Module 10 covers the MOE requirement, located in the supplement not supplant requirement under 34 CFR ยง 303.225(a)(2).

Note: Some of this information may be outdated.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

Topics

  • Part C
    • Indirect Cost/Cost Allocation Plan
    • Maintenance of Effort (MOE)
    • Use of Funds
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Date

Jan 2017

Author

Early Childhood Technical Assistance Center (ECTA)

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The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

The contents of this website were developed under a grant from the U.S. Department of Education, #H373F200001. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government. Project Officer: Charles Kniseley.

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