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IDEA Part B and Preschool Finance Resources
- Quick Reference Guide on the Allocation of IDEA Part B Subgrants to Local Educational Agencies
- State and Federal Grants Allocations
Federal Application Narrative
- 22-23 IDEA Federal Application Project Narrative Guidance (PDF)
- 23-24 IDEA Federal Application Project Narrative (xlsx)
Special Education Fiscal Assurances, Information and Certification
3-Year Narrative Cycles
Allowable Use of IDEA Funds
Prior Written Approval
- Prior Written Approval (PDF)
- Prior Approval Request Form
- OSERS FAQ on Prior Approval and Participant Support Costs, 10-19 (PDF)
New and Updated OSEP guidance on Private Schools
Prior Approval for Participant Support Costs
The Office of Special Education Programs (OSEP) requires that certain expenditures of Federal funds require prior approval under the cost principles of the Office of Management and Budget Uniform Guidance. These expenditures include Participant Support Costs (PSCs), which are defined as direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees excluding employees in connection with conferences or training projects (2 CFR §200.75).
An AU’s Federal Application Narrative that includes the use of IDEA funds for non-employees and/or parents participating in conferences and training must have prior approval from CDE’s Exceptional Student Services Unit (ESSU). Please refer to guidance issued by OSEP titled "Frequently Asked Questions to Assist U.S. Department of Education Grantees to Appropriately Use Federal Funds for Conferences and Meetings"
The PSC Request Form includes:
- The total amount of participant support costs to be charged to the IDEA grant;
- A statement confirming that the PSCs will improve the IDEA Part B program and are reasonable, necessary, and allocable to the IDEA Part B grant; and
- A description that includes: the activities for which the costs will be used, elements of the costs (i.e., travel, registration, and individual participant costs), the specific timeframe of the activities, and the role of participants or trainees related to the IDEA Part B program.
- Participant Support Costs - Pre-Approval Request Form
Please allow no less than two weeks for CDE review and approval.
For questions about this form and for assistance in completing it, contact Kathryn Hunt at Hunt_K@cde.states.co.us,
Maintenance of Effort (MOE)
With certain exceptions, funds provided to an LEA under Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or the combination of State and local funds, below the level of those expenditures for the preceding fiscal year. 34 CFR §300.203
- MOE Regulations
- Excess Cost Regulations
- Maintenance of Effort Workbook (XLS)
- IDEA Appendix D
- OSEP PowerPoint (latest version as of Summer 2014)
- MOE PowerPoint
- Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort
- Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer
- Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)
- SEA Data Processes Toolkit: Local Education Agency (LEA) Maintenance of Effort (MOE) Protocol
LEA MOE Deep Dive Webinar
Originally aired May 2023
Presented by Kathryn Hunt, Heidi White, Jenifer Oaks, Evan Davis, Amy Cartman
If you have any questions regarding the content on this page please contact:
Kathryn Hunt, J.D.
Having trouble with this webpage?
If you have problems with broken links or accessing the content on this page, please contact the Exceptional Student Services Unit at ESSU@cde.state.co.us. Please copy the URL link for this page into the email when referencing the problem you are experiencing.