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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 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.)

This module will orient you to the module's format and play controls.


Module 1: Overview of Federal Fiscal Requirements (15 min.)

Modul 1 covers fiscal requirements for state Part C programs; federal (IDEA Part C , OMB Uniform Guidance EDGAR) and state (statute, regulations and policy/guidance).


Module 2: Obligation and Liquidation of Funds (6 min.)

Module 2 covers obligation (or orders placed requiring payment) and Liquidation (payment) of federal funds.


Module 3: Post Award Requirements (22 min.)

Module 3 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 and access.


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

Module 4 covers the cross-cutting government requirements regarding use of funds, allowability and prior approval.


Module 5: Indirect Costs (9 min.)

Module 5 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.)

Module 6 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.)

Module 7 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.)

Module 8 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.)

Module 9 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.)

Module 10 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.