State agencies must have a general supervision system in place to (1) improve educational results and functional outcomes for infants and toddlers with disabilities and their families and children with disabilities and (2) ensure that local education agencies and early intervening services programs and providers meet the requirements under the IDEA. State general supervision systems must be reasonably designed to meet these goals. A key responsibility of state general supervision systems is identifying, correcting, and reporting noncompliance. This guide focuses on the steps involved in these processes and is based on the Office of Special Education Programs QA 23-01: State General Supervision Responsibilities Under Parts B and C of the IDEA.
Key Resources for New State Staff
Quick Reference Guide on the Timely Expenditure of Funds
Spending federal funds within the allowed timelines is essential to meeting the purposes of IDEA but can be a challenge for many states. This quick reference guide will help states deepen their understanding of obligation and liquidation requirements and timelines, the grant funding cycle, and oversight responsibilities.
Quick Reference Guide on IDEA Part B State Set-Aside Funds
Understand the basic requirements of IDEA Part B state set-aside funds with this guide for SEA staff. Learn how minimum and maximum amounts are calculated, how to report on anticipated uses of the funds, and the required and permissive uses. Includes questions and answers for states to consider and sets the stage for budget discussions with your SEA partners.
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.
Quick Reference Guide on the Allocation of IDEA Part B Subgrants to Local Educational Agencies
This guide provides an overview of the IDEA requirements for allocating Part B subgrants to LEAs; the base payment, population, and poverty calculations that states must make; and circumstances in which the base payment must be adjusted. The guide includes questions for states to consider and resource suggestions.
Quick Reference Guide on IDEA Maintenance of State Financial Support
Developed by CIFR, this two-page quick reference guide assists states and stakeholders in better understanding the basics of the maintenance of state financial support (MFS) requirements stipulated in the IDEA. The guide describes the requirements, types of financial support states may make available, reporting obligations, and MFS waivers. It concludes with questions and additional resources for states to consider.
Quick Reference Guide on Coordinated Early Intervening Services
Updated to reflect 2016 changes in the IDEA Part B regulations on significant disproportionality, this three-page quick reference guide helps SEAs, LEAs, and stakeholders understand basic CEIS requirements stipulated in IDEA. Created by CIFR in collaboration with the IDEA Data Center, it describes the requirements for the provision of CEIS, the use of CEIS funds, the interaction of CEIS funds and LEA maintenance of effort reduction, and reporting obligations. It concludes with questions and additional resources for states to consider.
Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort
Developed by CIFR, in collaboration with the IDEA Data Center (IDC), this three-page quick reference guide assists states and stakeholders in better understanding the LEA MOE requirements stipulated in IDEA. The guide describes the consequences of failing to meet MOE, standards for calculations, allowable exceptions, and reporting obligations. It concludes with questions and additional resources for states to consider.
IDEA Part B Fiscal Timeline 1.4
This tool helps special education directors, supervisors of IDEA fiscal work, and other state educational agency staff plan and monitor the activities they need to perform to meet the requirements of IDEA Part B. The product download includes instructions for customizing the tool and an explanation of the IDEA Part B state grant funding cycle.
Version 1.4 includes updates to the:
- MOE reduction and CEIS data tab to address changes to the data reporting and submission process, and
- LEA and SEA risk management tabs to reflect the Guidance on State General Supervision Responsibilities under Parts B and C of the IDEA published by the Office of Special Education Programs (OSEP) on July 24, 2023.
If you use an earlier version of the tool, be sure to replace it with Version 1.4.
Understanding the IDEA Part B State Grant Funding Cycle and Different Fiscal Years
Developed by CIFR, this document reviews the life cycle of an Individuals with Disabilities Education Act (IDEA) state grant and how that cycle corresponds to federal and state fiscal years. It includes an illustrated overview, with definitions and examples, of the forward funding period, the award year funding period, the Tydings period, the period of performance, and the liquidation period. Understanding these periods and the relationships among fiscal years will be particularly important for users of the IDEA Fiscal Timeline, a tool designed to help state staff manage IDEA section 611 and section 619 grants.
This publication is an update to the original resource published in 2019. We recommend replacing the original resource in your records with this version. This resource has been updated to reflect changes to 2 CFR §200.344 concerning the liquidation timeline for federal awards.