This FAQ document from the U.S. Department of Education addresses common questions about April 2024 revisions to Title 2 of the Code of Federal Regulations (CFR). Specifically, it focuses on 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and describes changes that apply to Department of Education grants, including IDEA Part C and Part B grants. The FAQ explains when the revisions go into effect and changes to the de minimis indirect rate, prior approval requirements, and audit requirements.
Local Educational Agency (LEA) Maintenance of Effort (MOE)
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.
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.
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.
Applying Exceptions to IDEA Local Educational Agency Maintenance of Effort
This practice guide helps SEAs and LEAs develop effective practices for reviewing and applying exceptions to the required level of effort. It describes each of the five allowable exceptions, with helpful tips and examples showing how to calculate total and per capita amounts. The guide also demonstrates how the subsequent years rule and intervening years provision work.
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.
IDEA Part B Maintenance of Effort (MOE) Reduction Eligibility Worksheets
The Maintenance of Effort (MOE) Reduction Eligibility Worksheets, developed by the IDEA Data Center, includes two documents to assist SEAs and LEAs/ESAs with MOE reduction. The first is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for the LEA/ESAs. The second document is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for all the LEAs/ESAs within the SEA.
Resources for Grantees Website – Grants
This U.S. Department of Education web page contains resources pertaining to the three OSEP-administered IDEA formula grants that are awarded annually to provide services to 1) infants and toddlers with disabilities and their families, 2) preschool children ages 3-5, and 3) special education for children and youth with disabilities.
The site includes Part B and Part C grant award letters, annual grant application templates, application instructions and procedures, public participation topic briefs, and checklists.
Calculating Local Educational Agency Maintenance of Effort Adjustment and Use of Freed-Up Funds
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.