Resources
Using IDEA Part C Funds: How the First In, First Out Method Works
States should spend older IDEA Part C funds first, before they expire, using the “first in, first out” (FIFO) accounting method. This guide explains the FIFO approach for strategically using funds within the period of performance, helping states avoid reverting funds back to the federal government.
For more information on the period of performance, see Understanding the IDEA Part C State Grant Funding Cycle and Different Fiscal Years.
Topics
- Part C
- Use of Funds
