The Federal Register published updated EDGAR regulations, effective September 30, 2024. This document also provides a summary of the major provisions of the changes and an analysis of public comments on the proposed regulations.
Use of Funds
2 CFR Parts 1, 25, 170, 175, 180, 182, 183, 184, 200: Guidance for Federal Financial Assistance
The Federal Register published updated federal financial assistance guidance from the Office of Management and Budget (OMB). Along with the final regulations, this document provides OMB responses to public comments on the proposed changes.
IDEA Part C Fiscal Timeline
This Excel tool helps Part C coordinators plan and track their yearly tasks to meet IDEA fiscal requirements on time. It provides a customizable overview of state-level IDEA fiscal activities and links to resources.
Frequently Asked Questions on Changes to the Uniform Grant Guidance
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.
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.
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 the Timely Expenditure of Funds
Spending federal funds within the allowed timelines is essential to meeting the purposes of IDEA but can be a challenge for many states. This quick reference guide will help states deepen their understanding of obligation and liquidation requirements and timelines, the grant funding cycle, and oversight responsibilities.
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.
OSEP Memo: Review of Obligation and Liquidation Timelines and Authority, and Process for Requesting Late Liquidations
This OSEP memo clarifies obligation and liquidation timelines for IDEA Part B and Part C grants, including the timelines and process for requesting late liquidations.
