This Excel tool helps Part C coordinators plan and track their yearly tasks to meet IDEA fiscal requirements on time. It provides a customizable overview of state-level IDEA fiscal activities and links to resources.
Key Resources for New State Staff
Identifying, Correcting, and Reporting Noncompliance: A State Guide
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.
IDEA Part C Maintenance of Effort: The Basics
This TA On Demand video reviews the IDEA prohibition against supplanting requirement, also known as maintenance of effort. It identifies sources of state and local funds to include in MOE and describes the circumstances under which allowances may be made to reduce a state’s required level of effort.
To learn how to make these calculations, watch IDEA Part C Maintenance of Effort: Calculations.
IDEA Part C Maintenance of Effort: Calculations
This TA On Demand video reviews the two comparisons that states must make to show that they are meeting the IDEA Part C maintenance of effort requirement. The video walks through the calculations for a sample state.
For an introduction to the two comparisons and the sources of funds that may be included, watch IDEA Part C Maintenance of Effort: The Basics.
IDEA Part C Fiscal Requirements
These TA On Demand videos introduce new Part C state staff to several major IDEA fiscal requirements.
Part 1 is an overview of Part C fiscal regulations, including requirements under OMB Uniform Guidance, EDGAR, and IDEA (26 minutes).
Part 2 reviews the fiscal requirements in Sections III and IV of the state grant application, how to manage a grant post-award, and Part C maintenance of effort (40 minutes).
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 C Maintenance of Effort
Understand Part C MOE and its importance. Learn what funds to include, circumstances when allowances may be made, and the consequences of not meeting this IDEA requirement. Includes questions and answers for states to consider as they maintain effort.
Quick Reference Guide on the Fiscal Responsibilities of Part C State Interagency Coordinating Councils
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.
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.
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.
