This practice guide explains when to make budget and expenditure comparisons, provides sample calculations, and shows how and when to use allowances to adjust your state’s level of effort.
Maintenance of Effort (MOE)
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 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.
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.
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.
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.
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.
