This CIFR-developed reference guide provides an overview of the requirements regarding the use of federal IDEA Part C funds. The guide highlights the permissive use of funds and costs that require prior approval. It provides a summary of key reporting obligations relating to the use of Part C funds in the federal grant application and concludes with questions for states to consider and resource suggestions.
Part C – Use of Funds
Finance Glossary
This glossary contains terms relevant to finance for IDEA Part C and Part B Section 619 programs. The terms include those related to IDEA and other related federal fiscal requirements as well as those specific to billing public and private insurance for IDEA services.
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.
System Framework for Building High-Quality Early Intervention and Preschool Special Education Programs: Finance Component
The Early Childhood Technical Assistance Center (ECTA) and the Center for IDEA Early Childhood Data Systems (DaSy) developed a System Framework that details six components of a high-quality IDEA early childhood program. Each component includes indicators of quality and the elements that need to be in place to achieve each indicator. This web page reviews the Finance Component, its sub-components, and quality indicators which address strategic planning and forecasting; access and use of fiscal data; securing funds and resources; and the allocation, use, disbursement, and monitoring of funds.
Use of Data for Fiscal Management of State Part C Systems
The Center for IDEA Early Childhood Data Systems (DaSy) developed this document to increase the knowledge and skills of lead agency staff regarding the use of federal funds and planning the annual budget for the Part C program. It provides an in-depth look at the integral role of fiscal data in the development, management, and use of Part C funds including basic budget management information, examples of analysis, and samples of reports, forms, and other tools.
Fiscal Data Profile Template
The Center for IDEA Early Childhood Data Systems (DaSy) and the Early Childhood Technical Assistance Center (ECTA) developed this Excel tool that can be used to budget how Part C funds will be used for personnel, allowable activities, and direct services (Sections III.A.- C. in the grant template). The Fiscal Data Profile details and converts state IDEA Part C demographic, service delivery, infrastructure, administrative, and fiscal data into engaging and informative graphical displays (i.e., profiles) to support fiscal management, conduct general supervision activities, and engage with stakeholders, such as Interagency Coordinating Councils.
Understanding and Using Fiscal Data: A Guide for Part C State Staff
The Center for IDEA Early Childhood Data Systems (DaSy) developed this document to provide an overview of the critical role of fiscal data in state IDEA Part C systems. The guide is intended to help state Part C lead agency staff better understand how to collect and analyze fiscal data elements. It provides examples of ways to communicate with stakeholders about fiscal data and addresses questions related to the use of Part C funds.
Part C Use of Funds in the COVID-19 Environment Question & Answer Document
This Q&A document from the Office of Special Education Programs addresses inquiries concerning the implementation of the Individuals with Disabilities Education Act (IDEA) Part C use of funds in the current COVID-19 environment as of June 2020. It addresses the types of activities that are allowable for use of Part C funds and how those funds may be used to ensure the provision of early intervention services through virtual delivery methods.
Restricted Indirect Cost Rate for Part C of IDEA
This OSEP memorandum includes background and guidance for lead agency directors on the restricted indirect cost rate. Restricted indirect cost rates are used under awards, such as IDEA Part C, that have supplement, non-supplant requirements. This guidance includes the formula for calculating the rate and definitions for what is allowable under each category of the formula (general management, fixed costs, and other expenditures). Although this document was released in 1999, it is still used as a relevant resource in OSEP’s annual IDEA Part C grant application materials.
