Part C 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.
The ECTA System Framework Finance component identifies Monitoring and Accountability of Funds and Resources as neccesary to ensure 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.
See also: Part C Finance Regulations and OSEP's Policy Letters and Policy Support Documents
OSEP Fiscal Monitoring
In 2016, OSEP began implementing Differentiated Monitoring and Support (DMS) with states as part of its Results Driven Accountability (RDA) system for both Part B and Part C. Under RDA, OSEP made a shift from monitoring based solely on compliance to monitoring and support focused on both compliance and improving results for children with disabilities.OSEP differentiates its approach for each state based on the state's unique strengths, progress, challenges, and needs, and according to their policies and procedures and their implementation for each of the following three components of a states' general supervision system:
- Fiscal
- General Supervision (Integrated Monitoring, Sustaining Compliance and Results, Data and SPP/APR)
- Dispute Resolution (State Complaint, Due Process, Mediation)
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.
- 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. See: Federal regulations specific to the Department of Education
- 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).