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.
Use of Funds
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.
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).
Understanding the IDEA Part C State Grant Funding Cycle and Different Fiscal Years
Developed by CIFR, this graphic-based resource explains the different stages of the Part C grant cycle: budget period, Tydings period, period of performance, and liquidation period. Part C coordinators and their fiscal staff will learn how these stages correspond with different state fiscal years. The resource may be useful for strategic planning, managing fiscal timelines, and communicating with state Interagency Coordinating Councils (ICCs), lead agency leadership, local early intervention programs, and other interested parties.
Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants
The guide provides an overview of the IDEA requirements for restricted indirect costs that a state may wish to charge to its Part C grant. The guide reviews terminology and key concepts for understanding the components of the IDEA no-supplanting provisions that require indirect costs to be charged on a restricted basis. It includes questions for states based on their lead agency type and suggestions for helpful resources.
Quick Reference Guide on the Use of IDEA Part C Funds
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.
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.