Fiscal Monitoring
All below items are in PDF format unless noted.
Tiered Monitoring
- Tiered Monitoring Web Page
- Special Education Finance Monitoring
- FY 13 Special Education Finance Desk Monitoring Checklist
- FY 13 Special Education Finance On-Site Monitoring Checklist
- Special Education Finance Procedure for Monitoring (under construction)
Universal Federal Fiscal Guidance
- DESE General Federal Guidance
- EDGAR
- Financial Administrative Monitoring Tool
- Risk Assessment Monitoring Tool
- 2012 Compliance Supplement
- Allowable Costs under OMB A133
- Period of Availability and Obligations (under construction)
Part B Special Education Finance Guidance Only
- Part B Federal Expenditure Requirements Presentation
- Part B Federal Expenditure Requiremetns Tip Sheet
- Fiscal 101 for Part B: Understanding IDEA Funding Requirments
Cash Management and Improvement (CMIA)
Time and Effort Guidance
- OMB Circular A-87
- DESE Time and Effort Tip Sheet (under construction)
- Semi-Annual Certification Form
- Personnel Activity Report (PAR)
Equipment/Inventory Control Guidance
- LEA Equipment/Inventory Control Policy Elements per EDGAR (under construction)
- LEA Equipment/Inventory Sample
Procurement Guidance
Record Retention Guidance
- Under Construction
Internal Controls Guidance
- Under Contstruction
Permissive Use of Funds
Use of Funds: Funds provided to an LEA under Part B of the Act may be used for the following activities:
- Services and aids that also benefit nondisabled children. For the costs of special education and related services, and supplementary aids and services, provided in a regular class or other education-related setting to a child with a disability in accordance with the IEP of the child, even if one or more nondisabled children benefit from these services.
- Early intervening services. To develop and implement coordinated, early intervening educational services in accordance with § 300.226.
- High cost special education and related services. To establish and implement cost or risk sharing funds, consortia, or cooperatives for the LEA itself, or for LEAs working in a consortium of which the LEA is a part, to pay for high cost special education and related services.
- Administrative Case Management. An LEA may use funds received under Part B of the Act to purchase appropriate technology for recordkeeping, data collection, and related case management activities of teachers and related services personnel providing services described in the IEP of children with disabilities, that is needed for the implementation of those case management activities.