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Improving Systems, Practices, and Outcomes

Part C Fiscal 101 Modules: Federal Fiscal Requirements

Updated February 24, 2025, 1:11 PM

These 10 modules orient Part C lead agency staff to 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, and that apply to all federal funding. Each module addresses a specific component of fiscal requirements, providing an overview of each topic, with links to relevant policies and regulations.

For questions or more in-depth discussion, states are encouraged to contact their OSEP State Lead.

Access Fiscal 101 Modules

Module Slides and Notes

  • Module 0: Introduction orients you to the module's format and play controls. (3 min.)
  • Module 1: Overview of Federal Fiscal Requirements covers fiscal requirements for state Part C programs; federal (IDEA Part C , OMB Uniform Guidance EDGAR) and state (statute, regulations, policy, and guidance). (15 min.)
  • Module 2: Obligation and Liquidation of Funds covers obligation (or orders placed requiring payment) and Liquidation (payment) of federal funds. (6 min.)
  • Module 3: Post Award Requirements 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. (22 min.)
  • Module 4: Use of Funds and Prior Approval covers the cross-cutting government requirements regarding use of funds, allowability and prior approval. (14 min.)
  • Module 5: Indirect Cost covers Subpart E of the Uniform Guidance and Sections III and IV of the FFY 2017 IDEA Part C application. (9 min.)
  • Module 6: Audits covers the single audit process, which required for any lead agency that expends $750,000 in Federal funds during the fiscal year (all Part C Lead Agencies). (18 min.)
  • Module 7: Application Requirements covers the fiscal requirements related to the annual Part C application for federal funding, including assurances and indirect costs. (12 min.)
  • Module 8: System of Payments 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. (18 min.)
  • Module 9: Methods for Ensuring Services 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. (10 min.)
  • Module 10: Maintenance of Effort (MOE) covers the MOE requirement, located in the supplement not supplant requirement under 34 CFR § 303.225(a)(2). 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. (9 min.)

See also: Collecting and Tracking Maintenance of Effort Data