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.
OSEP Fiscal Monitoring
OSEP provides differentiated monitoring and support (DMS) to states as part of its results driven accountability system, focusing on both compliance and improving results for children with disabilities. DMS consists of four areas:
- State Systemic Improvement Plan (SSIP); and
OSEP differentiates its approach for each state based on the state's unique strengths, progress, challenges, and needs.
In the fall of 2020, OSEP launched DMS 2.0. Fiscal management is one of the components, and focus for Part C is on the state's single line of responsibility. The single line of responsibility exists to ensure that each state Lead Agency has the ability to develop effective systems for general supervision and monitoring; coordination of funding resources; assignment of financial responsibility; development of procedures that ensure timely service provision; resolution of intra-agency and interagency disputes; and entry into interagency agreements that define each agency's financial responsibility for Early Intervention services.
- Single Line of Responsibility (SLOR) is the OSEP protocol used for the Part C fiscal management component of DMS 2.0.
- Introduction to the Single Line of Responsibility (SLOR): This introduction to the SLOR protocol provides additional context on DMS 2.0, the shift to focus on a state's single line of responsibility, and the relevant IDEA Part C fiscal requirements.
- Part C Differentiated Monitoring and Support (DMS) Reports on OSEP findings include those related to fiscal.
- ECTA System of Payments (SOP) Monitoring Protocol Worksheet was developed based on information/questions in the Part C System of Payments Monitoring Protocol developed by OSEP in 2016. The "Considerations" included with each question were designed to help state staff identify evidences of how their system addresses each question.
- 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).