This CIFR-developed practice guide helps SEA and LEA staff understand the requirements of the LEA MOE adjustment under IDEA. The guide highlights the fiscal requirements and includes calculation examples and suggested processes for SEAs to monitor the use of funds freed up by the adjustment.
Allocation of IDEA Part B Subgrants to LEAs
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.
Dear OSERS Grantee Letter and FAQs for Prior Approval
In this 2019 letter, the Office of Special Education and Rehabilitative Services (OSERS) announced that it is granting prior approval for two direct cost categories to ease the burden on states. This prior approval permits formula grant funds administered by the Office of Special Education Programs (OSEP) and the Rehabilitation Services Administration (RSA) to be used for certain allowable purposes in a timely fashion. The accompanying FAQ provides details on which types of uses no longer require prior approval and which proposed activities continue to require prior approval before the funds can be expended.
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.
Letter to Simonson
This letter reiterates a previous conclusion from OSEP and Office of Elementary and Secondary Education (OESE) that for-profit charter schools are not eligible to receive funds under the IDEA or Title I, Part A of the Elementary and Secondary Education Act (ESEA). Under Arizona state law, both for-profit and nonprofit charter schools function as LEAs in the state; however, based on the definitions of “elementary school” and “secondary school” in both ESEA and IDEA, the letter concludes that for-profit charter schools are not eligible subrecipients as LEAs because they do not have direction or control of a school that meets the federal statutory definition of elementary or secondary school.
Nonregulatory Guidance: Allocating Federal Funds to Charter Schools
This nonregulatory guidance addresses how state or local educational agencies should allocate federal funds to charter schools that are opening for the first time or significantly expanding their enrollment. Sections A and B cover general requirements that are applicable to federal formula grant programs. Section F (pages 37–51) addresses IDEA funds specifically.
Letter to Jordan
This OSERS letter explains the legal obligations for SEAs to flow through IDEA Part B grant funds to LEAs, including the permanent formula under IDEA §611(g)(2)(B) that defines a certain minimum amount of the SEA’s IDEA Part B grant that must be distributed to its LEAs.
Office of Special Education and Rehabilitative Services (OSERS) Frequently Asked Questions about the Rights of Students with Disabilities in Public Charter Schools under the Individuals with Disabilities Education Act
This document emphasizes that children with disabilities who attend charter schools and their parents retain all rights and protections under Part B of IDEA just as they would at other public schools. It also addresses the provision of free appropriate public education and the SEA’s general supervisory authority over all educational programs for children with disabilities in the state, including charter schools, child find and evaluations, placement, procedural safeguards, IDEA funding, IDEA obligations related to charter school closures, and other topics. IDEA funding topics start on page 23.
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.
IDEA Part B Subgrant Base Payment Adjustment Calculators
IDEA Part B subgrants to LEAs are made up of a base payment and payments tied to population and poverty measures. Under IDEA, base payments must be adjusted in certain circumstances. Developed by CIFR, these calculators help states make the adjustments accurately and consistently using the two methods described in Examples of Adjustments to IDEA Subgrant Base Payments for Local Educational Agencies.