Fiscal Monitoring

Fiscal Monitoring is a critical component of a State's overall General Supervision responsibilities. States need to have in place procedures that are reasonably designed to ensure timely obligation and liquidation, as well as appropriate use, of IDEA funds.

See Part C Finance Regulations and Section 619 Finance Regulations for specific IDEA requirements. See also OSEP Policy Letters of Clarification, and scroll by topic area for letters related to finance.

ECTA System Framework sub-Component on Monitoring and Accountability of Funds and Resources

The ECTA System Framework is a guide for state Part C and Section 619 Coordinators and their staff to use in evaluating their current systems and identifying areas for improvement.

Within the component on Finance, one of the key areas identified is Monitoring and Accountability of Funds and Resources, which specifies the need to ensure that spending is in compliance with contract performance and all federal, state and local fiscal requirements. A number of corresponding elements of quality are listed which operationalize the implementation of the quality indicator.

Uniform Guidance

U.S. Department of Education Web Site on Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - Dedicated to assisting grantees with the implementation of the Uniform Guidance, including through ED-specific training and resources as well as training material produced by OMB.

WWW: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - 2 C.F.R. 200 combines and codifies the requirements of eight Office of Management and Budget (OMB) Circulars: A-89, A-102 (former 34 CFR part 80), A-110 (former 34 CFR part 74), A-21, A-87, A-122, A-133, A-50.

For the Department of Education this means that the requirements at EDGAR Parts 74 and 80 have also been subsumed under the Uniform Guidance. Federal regulations specific to the Department of Education can be found WWW: here.

WWW: Technical assistance documents and other materials related to the Uniform Guidance (including frequently-asked questions and webinar recordings) are available at The Chief Financial Officers Council web site for the Council on Financial Assistance Reform (COFAR).

OSEP Fiscal Monitoring

The Office of Special Education Programs (OSEP) monitors states' procedures for ensuring compliance with the fiscal requirements of the Individual with Disabilities Education Act (IDEA) and related statutes and regulations. WWW: OSEP has issued letters regarding Part B to states to inform them of the review results. Letters have not been issued for Part C.

Center for IDEA Fiscal Reporting (CIFR)

WWW: CIFR is an Office of Special Education Programs (OSEP) funded technical assistance center designed to help states understand and meet the IDEA fiscal reporting requirements, specifically the State maintenance of financial support (MFS) and local education agency (LEA) maintenance of effort (MOE) reduction and coordinated early intervening services (CEIS). TA supports are available to both state directors of special education and IDEA fiscal data managers.

Early Childhood Technical Assistance Center

  • CB 8040
  • Chapel Hill, NC 27599-8040
  • phone: 919.962.2001
  • fax: 919.966.7463
  • email: ectacenter@unc.edu

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

  • UNC Frank Porter Graham Child Development Institute
  • IDEAs that Work: Office of Special Education Programs, U.S. Department of Education