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.
Part C
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 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 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.
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.
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.