Improving Systems, Practices and Outcomes

Part C Fiscal 101 Modules: Federal Fiscal Requirements

These 10 modules have been developed to help Part C lead agency staff understand the federal fiscal requirements that accompany the acceptance of Federal Part C funding--to have a working knowledge of the requirements related to IDEA Part C as well as requirements that apply to all federal funding. Each module addresses a specific component of fiscal requirements, providing an overview of each topic. Throughout the modules there are links to all relevant policies and regulations. For questions or more in-depth discussion, states are encouraged to contact their OSEP state lead.

Module 0: Introduction (3 min.)

Orientation to the module's format and play controls.

Module 1: Overview (15 min.)

Convers fiscal requirements for state Part C programs; federal (IDEA Part C , OMB Uniform Guidance EDGAR) and state (statute, regulations & policy/guidance).

Module 2: Obligations & Liquidation of Funds (6 min.)

Covers obligation (or orders placed requiring payment) and Liquidation (payment) of federal funds.

Module 3: Post Award Requirements (22 min.)

Covers a number of key post award requirements from Subpart D of the OMB Uniform Guidance that apply to IDEA Part C programs, specifically: financial management systems, internal controls, and record retention & access.

Module 4: Use of Funds & Prior Approval (14 min.)

Covers the cross-cutting government requirements regarding use of funds, allowability and prior approval.

Module 5: Indirect Costs (9 min.)

Covers Subpart E of the Uniform Guidance and Sections III and IV of the FFY 2017 IDEA Part C application.

Module 6: Audits (18 min.)

Covers the single audit process, which required for any lead agency that expends $750,000 in Federal funds during the fiscal year (a.k.a. all Part C Lead Agencies).

Module 7: Application Requirements (12 min.)

Covers the fiscal requirements related to the annual Part C application for federal funding, including assurances and indirect costs.

Module 8: System of Payments (18 min.)

Covers the System of Payments Policy specific to accessing public benefits, private insurance, or family fees that is required from States participating in Part C.

Module 9: Methods for Ensuring Services (10 min.)

Covers the Methods (an agreement between the Lead Agency and another state agency that provides or pays for Part C services) to ensure the provision of, and financial responsibility for, Part C services.

Module 10: Maintenance of Effort (MOE) (9 min.)

Covers the MOE requirement, located in the Supplement not Supplant requirement in the IDEA Part C statute. MOE essentially requires that a state must maintain the same level of (public) financial commitment--prior year’s expenditure, not budgeted--for its subsequent Part C system’s fiscal year.

  • IDEAs that Work: Office of Special Education Programs, U.S. Department of Education

The ECTA Center is a program of the FPG Child Development Institute of the University of North Carolina at Chapel Hill, funded through cooperative agreement number H326P170001 from the Office of Special Education Programs, U.S. Department of Education. Opinions expressed herein do not necessarily represent the Department of Education's position or policy.

Project Officer: Julia Martin Eile     © 2012-2018 ECTA Center

  • UNC Frank Porter Graham Child Development Institute