This practice guide explains how to calculate Part B population and poverty payments to local educational agencies and provides sample calculations for each. It describes the sources of data that states commonly use to measure population and poverty and reviews issues to consider.
Allocation of IDEA Part B Subgrants to LEAs
Part B Significant Disproportionality Protocol
In 2024, this protocol was implemented as part of OSEP’s Differentiated Monitoring and Supports (DMS) to ensure that states properly monitor significant disproportionality within their LEAs. The protocol addresses five specific components: (1) Significant Disproportionality Definitions, (2) Annual Determinations of Significant Disproportionality, (3) Comprehensive Coordinated Early Intervening Services, (4) Maintenance of Effort, and (5) Other Related Considerations.
Budgeting and Monitoring IDEA Part B State Set-Aside Funds
This practice guide helps states set aside IDEA funds to administer their Part B programs and support other state-level activities. It describes the maximum set-aside amounts, allowable uses, and the importance of tracking expenditures during the life cycle of the grant.
Reallocating Local Educational Agency IDEA Part B Funds
This practice guide helps states manage unspent LEA Part B funds and reduce the need to revert them to the federal government. State fiscal staff will learn when and how funds may be reallocated to other LEAs and when the state may keep them for state-level activities.
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.
State General Supervision Responsibilities Under Parts B and C of the IDEA
This OSEP guidance provides states with the information necessary to exercise their general supervision responsibilities under IDEA and ensure appropriate monitoring, technical assistance, and enforcement regarding local programs. It reaffirms the importance of general supervision and the expectation that monitoring the implementation of IDEA will improve early intervention, educational results, and functional outcomes for children with disabilities and their families. It replaces these OSEP resources:
- Frequently Asked Questions Regarding Identification and Correction of Noncompliance and Reporting on Correction in the State Performance Plan (SPP)/Annual Performance Report (APR) (September 3, 2008);
- OSEP Memo 09-02: Reporting on Correction of Noncompliance in the Annual Performance Report Under Sections 616 and 642 of IDEA (October 17, 2008); and
- Questions and Answers on Monitoring, Technical Assistance, and Enforcement (June 2009).
From Data to Action: Using IDEA Fiscal Data
Identify trends in your state’s IDEA fiscal data with this online resource. Part C and Part B state staff can use these data questions to better understand their state systems, refine policies and practices, and initiate conversations about how to support programs for infants, toddlers, children, and youth with disabilities.
OSEP Memo: Review of Obligation and Liquidation Timelines and Authority, and Process for Requesting Late Liquidations
This OSEP memo clarifies obligation and liquidation timelines for IDEA Part B and Part C grants, including the timelines and process for requesting late liquidations.
Guidance for Common Prior Approval Requests Under IDEA Parts B and C
This OSEP guidance summarizes the approval process and requirements for three common categories of direct costs for which states must obtain prior approval before using IDEA funds: equipment expenditures, participant support costs, and revision of cost items within budget and program plans. Please also consult the Office of Special Education and Rehabilitative Services (OSERS) Frequently Asked Questions on Prior Approval from October 2019.
Fiscal Management for State Agencies with Primary Fiscal Responsibility
OSEP uses this protocol to provide differentiated monitoring and support to states with unitary systems, or which utilize internal controls and systems centralized within a state educational agency or state lead agency to ensure compliance with federal fiscal requirements. The protocol has an overarching question for each of the following fiscal topics: fiscal management, fiscal support and guidance, procurement, personnel, budgeting and activities, records and information management, period of performance and carryover, equipment and supplies management, and Part B parentally-placed private school children with disabilities. Each overarching question includes general information, possible follow-up questions, and areas (or issues) for follow-up.