DMS 2.0: Fiscal
OSEP focuses on the single line of responsibility (SLOR) in the fiscal component to ensure that each Part C State Lead Agency has the ability to develop effective systems for general supervision and monitoring; coordination of funding resources; assignment of financial responsibility related to use of funds and payor of last resort; 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.
See also: Part C Fiscal Monitoring
Fiscal Protocols
OSEP will review the State general supervision system to ensure that the Lead Agency has the necessary fiscal policies, procedures and authority to verify compliance, issue findings of noncompliance, and take appropriate enforcement actions, where required.
OSEP has developed a Part C fiscal protocol to guide OSEP's Phase 1 inquiry and state engagement. The protocol is organized by an overarching topical question and focus area related to the monitoring component, general information about what States need to answer the question, follow-up questions to more closely examine general information provided by the State, and possible areas for additional focus or support that could result in areas of identified concern or noncompliance.
- SLOR Introduction
- SLOR Protocol
- Fiscal Management for State Agencies with Primary Fiscal Responsibilities (Unitary Systems)
OSEP Part C Fiscal Monitoring Resources
- Checklist Reviewing Methods
- Checklist Reviewing SOP Policies
- SOP Monitoring Protocol
- Methods Monitoring Protocol
Fiscal TA Resources
Part C Fiscal Monitoring Indicators for State Lead Agencies
This technical assistance document outlines three main categories that the Lead Agency needs to consider when developing their state fiscal monitoring system: State Level Fiscal Indicators, Potential Early Intervention System (EIS) Provider Fiscal Monitoring Indicators, and Considerations for Developing EIS Provider Fiscal Monitoring Indicators.
System of Payments (SOP) Monitoring Protocol Worksheet
This ECTA worksheet can support states in developing or enhancing their internal processes for monitoring implementation of their SOP policies statewide, or to assist states in preparing for fiscal monitoring by the OSEP. A list of considerations can help the state think about how their system addresses each question.
Collecting and Tracking Maintenance of Effort Data
This technical assistance document assists state Part C State Lead Agencies in establishing a process for collecting and tracking the budgeting and expenditures of State and local funds each year to determine if the Maintenance of Effort (non-supplanting) requirement is met.
Part C Fiscal 101 Modules
These 10 modules help Part C lead agency staff understand the federal fiscal requirements that accompany the acceptance of Federal 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.
Fiscal Data Profile Template
The DaSy/ECTA Fiscal Data Profile Template is an easy-to-use tool for displaying fiscal data reflective of the state Part C system.