Section 619 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: Section 619 Regulations Related to Financing and OSEP's Policy Letters and Policy Support Documents
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:
- Results;
- Compliance;
- State Systemic Improvement Plan (SSIP); and
- Fiscal.
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 Differentiated Monitoring and Support (DMS) 2.0. Fiscal management is one of the components, and the focus for Part B is on subrecipient monitoring.
- The Part B Subrecipient Protocol is used by OSEP for the fiscal management component of DMS 2.0.
- Part B State DMS Reports on OSEP findings include those related to fiscal.
- Additional OSEP guidance and information on Part B fiscal requirements
Uniform Guidance
- U.S. Department of Education: 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.
- 2 CFR §200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards — combines and codifies the requirements of eight Office of Management and Budget (OMB) Circulars: A-89, A-102 (former 34 CFR §80), A-110 (former 34 CFR §74), A-21, A-87, A-122, A-133, A-50. For the Department of Education, this means that the requirements at EDGAR §74 and §80 have also been subsumed under the Uniform Guidance. See: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
- The Chief Financial Officers Council offers technical assistance documents and other materials related to the Uniform Guidance trough their search tools on Policies and Guidance.
Center for IDEA Fiscal Reporting (CIFR)
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.