Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

Part C – Maintenance of Effort (MOE)

Engaging Part C State Interagency Coordinating Councils in Fiscal Discussions

Under IDEA, Interagency Coordinating Councils (ICCs) provide critical input on funding the state Part C system. The strategies in this practice guide help lead agencies (LAs) build the Part C fiscal knowledge of ICC members and involve them in meaningful budget discussions. The issues and data analysis questions in the guide are designed to prompt members’ feedback.

 

Part C Fiscal Monitoring Indicators for State Lead Agencies

Developed by the Early Childhood Technical Assistance (ECTA) Center in collaboration with CIFR and the Center for Early Childhood Data Systems (DaSy), this toolkit helps states plan and implement fiscal monitoring at the state and local early intervention program levels. It includes state Part C fiscal indicators, a checklist, and a template as well as sample EIS-provider fiscal monitoring indicators and considerations for developing them.

IDEA Part C Fiscal Monitoring Protocols

OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage houses the protocols for ensuring compliance with the fiscal requirements of Part C of the IDEA and related statutes and regulations. Protocols related to CIFR’s scope include:

The Fiscal C Checklist Reviewing Methods and Fiscal C Systems Payment Monitoring Protocol examine whether the methods that a state uses to establish financial responsibility for the provision of Part C services are consistent with IDEA fiscal requirements.

The Fiscal Part C SLOR Introduction provides an overview of OSEP’s review process for the state’s general supervision system and single line of responsibility related to the use of Part C funds.

The Fiscal Part C SLOR Protocol examines how the statewide system implements fiscal elements of the single line of responsibility under IDEA Section 635(a)(10) and other requirements.

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.

State Considerations for IDEA Part C Subgranting

Developed in collaboration with OSEP and the Office of General Counsel, this guide from CIFR outlines key differences between contracts and subgrants for Part C, highlights questions for states to consider as they determine whether to pursue subgranting, and describes the initial steps of planning and decision-making.

Letter to Moser and Kuester

This OSEP letter responds to questions about the consequences of MOE failure under Part C of the IDEA. It explains the state must pay back the amount by which it failed to maintain effort, that the state may not decline to draw down all of its federal IDEA Part C award funds to offset the amount of the failure, and that repayment must be made with non-federal funds or federal funds for which accountability to the federal government is not required.

Please also see Letter to Wilden.

Collecting and Tracking Maintenance of Effort Data

This web-based resource is designed to assist lead agencies in establishing a process for annually collecting and tracking the budgeting and expenditures of state and local funds to determine if MOE is met for IDEA Part C. The resource provides an overview of the IDEA regulatory requirements for MOE, steps for developing a methodology for calculating and tracking MOE, answers to critical questions, and links to resources including an Excel-based MOE calculator.

This product was jointly developed by the Early Childhood Technical Assistance (ECTA) Center, the Center for IDEA Early Childhood Data Systems (DaSy), and the IDEA Infant & Toddler Coordinators Association.

Part C Fiscal 101 Modules: Federal Fiscal Requirements

The Early Childhood Technical Assistance (ECTA) Center developed 10 modules to help Part C lead agency staff understand the federal fiscal requirements associated with IDEA Part C funding as well as requirements that apply to all federal funding. Each module addresses a specific component of the fiscal requirements, providing an overview of each topic.

Module 4 covers use of funds, allowability and prior approval.

Module 5 covers the indirect cost requirements found in Subpart E of the Uniform Guidance and Sections III and IV of the state grant application.

Module 10 covers the MOE requirement, located in the supplement not supplant requirement under 34 CFR § 303.225(a)(2).

Letter to Willden

This OSEP letter clarifies the liability a state faces if it fails to meet the MOE requirement under Part C of the IDEA. It describes how the payback amounts are calculated when a failure occurs and explains how the state must pay back the amount by which it failed to maintain effort. The state may not decline to draw down all of its federal IDEA Part C award funds to offset the amount of the failure, and the repayment must be made with non-federal funds or federal funds for which accountability to the federal government is not required. Please also see Letter to Moser and Kuester.