IDEA Part B Funding is sponsored by U.S. Department of Education (administered by Mississippi Department of Education). Authorized by the Individuals with Disabilities Education Act (IDEA), these grants support special education programs and services for children with disabilities to provide free, appropriate public education designed to meet their needs.

Resources for Grantees - Individuals with Disabilities Education Act The U.S. Department of Education’s Office of Special Education Programs ( OSEP ) provides leadership and financial support to assist states, local districts, institutions of higher education, and families.

The Individuals with Disabilities Education Act (IDEA) authorizes formula grants to states and discretionary grants to higher-education institutions and other nonprofit organizations to support research, demonstrations, technical assistance and dissemination, technology and personnel development, and parent-training and information centers.

Visit our IDEA Statute/Regulations and Policy Support pages for more specific, searchable IDEA law and policy information. The IDEA requires states and other public agencies to implement programs designed to improve results for infants, toddlers, children and youth with disabilities and their families.

OSEP reviews and approves state plans and monitors the IDEA Part B and C formula grant programs to ensure consistency with federal requirements including by providing policy guidance and information organized by topic area . Please contact your state lead for more information. State Performance Plan/Annual Performance Report States must submit a State Performance Plan/Annual Performance Report ( SPP/APR ) by February of each year.

The submission uses the previous year’s performance data. For example, states’ federal fiscal year 2018 APR, due February 2020, reported on school year 2018-19 performance. States started submitting the SPP/APR electronically through the EDFacts Metadata and Process System (EMAPS) in February 2020.

Due 2026 | Federal Fiscal Years 2020-2025 SPP/APR Package Approved Information Collection for Federal Fiscal Years 2020-2026 SPP/APR Package, Due 2026 2026 Part-B SPP/APR Memo (PDF) 2026 Part-B SPP/APR Instructions (PDF) 2026 Part-B SPP/APR Related Requirements (PDF) 2026 Part-B SPP/APR Measurement Table (PDF) 2026 Part-C SPP/APR Memo (PDF) 2026 Part-C SPP/APR Instructions (PDF) 2026 Part-C SPP/APR Related Requirements (PDF) 2026 Part-C SPP/APR Measurement Table (PDF) 2026 Part C ICC Form (PDF) SPP/APR General Resources Additional information on SPP/APRs Includes individual state’s determination letters and APR documents Access new SPP/APR reporting platform SPP/APR COMMUNITY 360° resources View additional guidance regarding the SPP/APR including the reporting process SSIP Phase III Evaluation Plan Guidance (PDF) SSIP Phase III Report Outline (PDF) 2022 Part B FFY 2020 SPP/APR Indicator Analysis (PDF) 2022 Part C FFY 2020 SPP/APR Indicator Analysis (PDF) 2021 Part B FFY 2019 SPP/APR Indicator Analysis (PDF) 2021 Part C FFY 2019 SPP/APR Indicator Analysis (PDF) 2020 Part B FFY 2018 SPP/APR Indicator Analysis (PDF) 2020 Part C FFY 2018 SPP/APR Indicator Analysis (PDF) Universal TA for FFY 2020-2025 SPP-APR (PDF) OSEP administers three formula grant programs authorized by the IDEA.

These formula grants are awarded to states annually to support early-intervention services for: infants and toddlers with disabilities and their families, preschool children ages three through five, and special education for children and youth with disabilities.

Overview of IDEA Formula Grants Part B Grant Award Letters Part C Grant Award Letters Grants General Education Provisions Act, Section 427 (PDF) FFY 2024 Compilation of Annual Descriptions of State-Level Activities Reported to the Department Under IDEA section 611(e)(5) (Excel) FFY 2025 Compilation of Annual Descriptions of State-Level Activities Reported to the Department Under IDEA section 611(e)(5) (Excel) Grants Part B — FFY 2026 Application Template (Word) Grants Part B — FFY 2026 Instructions (PDF) Grants Part B — FFY 2026 Procedures for Receiving a Grant Award (PDF) Grants Part B — FFY 2026 Technical Assistance Checklist (PDF) Grants Part B — FFY 2026 Year of Age Cohort for Which FAPE is Ensured (PDF) Grants Part B — EDGAR 34 CFR 76-703 — When a State May Begin to Obligate Funds (PDF) Build America Buy America Sourcing Requirement (PDF) Grants – FFY 2026 IDEA Grant Application Process (YouTube) Grants Part C — FFY 2026 Application Template (Word) Grants Part C — FFY 2026 Instructions (PDF) Grants Part C — Procedures for Applying for a FFY 2026 Grant Award (PDF) Grants Part C — Memorandum on Restricted Indirect Cost Rate (PDF) Grants Part C — EDGAR 34 CFR 76-703 — When a State May Begin to Obligate Funds (PDF) Grants – FFY 2026 IDEA Grant Application Process (YouTube) Grants Part C — Extension Checklist: PDF Grants Part C — Methods Checklist: Word | PDF Grants Part C — Section II.

A. Checklist: Word | PDF Grants Part C — System of Payments Checklist: Word | PDF Grants Part C — Transition Checklist: Word | PDF Differentiated Monitoring and Support OSEP provides differentiated monitoring and support to states as part of its results driven accountability system.

Under the results driven accountability system, OSEP’s differentiated monitoring and support focuses on both compliance and improving results for children with disabilities. OSEP differentiates its approach for each state based on the state’s unique strengths, progress, challenges, and needs. DMS 2.

0 Framework with Evidence and Intended Outcomes (PDF) Overview of the Differentiated Monitoring and Support (DMS) System (PDF) DMS 2. 0 Document Review & Request Template Child Find and Evaluation Part B (Word) Discipline and Behavior Part B (Word) DMS 2. 0 Considerations and Tips: Leadership Conference Presentation (July 2022) (Video) DMS 2.

0 Considerations and Tips: PowerPoint (PDF) Fiscal Part C SLOR Introduction (PDF) Fiscal Part C SLOR Protocol (Word) Fiscal Part B Subrecipient Monitoring Protocol (PDF) Fiscal Management for State Agencies with Primary Fiscal Responsibility (Word) Parts B and C — Integrated Monitoring Protocol (Word) Parts B and C — Sustaining Compliance and Improvement Protocol (Word) Parts B and C — Data and SPP/APR Protocol (Word) Part B — Child Find Protocol (Word) Part B — 619 Child Find Assessment Part C — Child Find Assessment Part B — Discipline and Behavior Protocol (Word) Parts B and C — Dispute Resolution — State Complaint (Word) Parts B and C — Dispute Resolution — Due Process (Word) Parts B and C — Dispute Resolution — Mediation (Word) Engagement month/year identified for each Cohort in the table below.

Congress appropriates IDEA funds intended to support early intervention, special education, and related services for infants, toddlers, children, and youth with disabilities and their families.

OSEP-funded Technical Assistance Centers OSEP-funded Technical Assistance Centers work with states on implementation of fiscal requirements and processes: Center for IDEA Fiscal Reporting (CIFR) CIFR assists states to improve the quality of their collection, reporting, analysis, and use of IDEA Part B and Part C fiscal data.

Early Childhood Technical Assistance Center (ECTA) ECTA’s Finance Component includes Part C and 619 (Part B) topics and addresses finance planning process/forecasting; fiscal data; procurement; resource allocation, use of funds and disbursement; and monitoring and accountability of funds and resources.

National Center for Systemic Improvement (NCSI): Fiscal Support Team NCSI’s Fiscal Support Team supports states by providing state educational agencies with technical assistance regarding fiscal issues to support LEAs to improve outcomes with disabilities.

Fiscal Implementation Team Fiscal Implementation Team OSEP’s Fiscal Implementation Team (FIT) supports states, through monitoring, technical assistance, and dissemination of guidance, in the use of IDEA funds consistent with federal statutes and regulations.

FIT members working with state educational agencies and lead agencies in support of IDEA Part B and Part C grant programs are: OSEP Fiscal Accountability Facilitator Alabama , Arkansas , District of Columbia , Iowa , Kentucky , Missouri , New Mexico , North Dakota , Oregon , Pennsylvania , Rhode Island , South Dakota , Texas , Vermont , Wyoming American Samoa , Connecticut , Federated States of Micronesia , Guam , Maine , Marshall Islands , Maryland , Michigan , Nevada , Northern Mariana Islands , Ohio , Oklahoma , South Carolina , Washington Alaska , Arizona , Delaware , Florida , Hawaii , Idaho , Kansas , Massachusetts , Nebraska , New Hampshire , New Jersey , New York , Utah , Virgin Islands Bureau of Indian Education , California , Colorado , Georgia , Illinois , Indiana , Louisiana , Minnesota , Mississippi , Montana , North Carolina , Puerto Rico , Virginia , West Virginia , Wisconsin Matthew Schneer, Associate Division Director/FIT Facilitator Key IDEA Fiscal Requirements In addition to adhering to IDEA requirements, including fiscal requirements, recipients of IDEA formula grant awards must also follow provisions under the Uniform Guidance , EDGAR , GEPA , and other applicable Federal regulations.

IDEA authorizes formula grants to states for three programs: The Grants to States program and the Preschool Grants program are authorized by Part B, and the Early Intervention program for infants and toddlers is authorized under Part C. All three of these programs authorize ED to award formula grants to states that establish eligibility.

Assistance Listing Numbers (ALN) for IDEA Grants: Part B Grants to States (611): 027 Part B Preschool Grants (619): 173 Purpose of grants: 34 CFR § 300. 700 Grants to States , 34 CFR § 300. 800 Preschool Grants Allocations to states: 34 CFR § 300.

703 Allocations to States and 34 CFR § 300.

807 Preschool Allocations to States Allocations to Outlying Areas and Freely Associated States State set-aside funds: State-level activities , Annual description of use of funds , Preschool Grants set-asides and State-level activities Maintenance of State financial support State monitoring and enforcement SEA responsibility for general supervision Subgrants to LEAs: Grants to States , Preschool Grants LEA Eligibility to receive funds Allocations to LEAs: Grants to States 300.

705(b) and Preschool Grants 300.

816 Excess costs: Definition , Use of amounts , Excess Costs Calculation Equipment definition and acquisition Permissive use of funds, incidental benefit Parentally-placed private school children , Proportionate share calculation Medicaid/public benefits or insurance LEA MOE and CEIS: Maintenance of effort , Exceptions , Adjustments , Coordinated early intervening services Reallocation of LEA funds: Grants to States 300.

705( c)(1) and (2) , Preschool Grants , Direct Services by SEA Purpose of early intervention program Eligibility to receive an award Single line of responsibility Policy for contracting/arranging for services Maintenance of effort, Supplement not supplant Geographic availability of resources Use of funds by lead agency Methods and financial responsibility Medicaid/public benefits or insurance Key Uniform Guidance Requirements Uniform Guidance (2 CFR Part 200) Establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities.

ED’s Adoption of the Uniform Guidance (2 CFR 3474. 1) ED’s High-Risk Authority (2 CFR 3474.

10) Uniform Guidance Subpart A General Provisions — Subpart B Pre-Federal Award Requirements and Contents of Federal Awards — Subpart C Post Federal Award Requirements — Subpart D Financial management for states Standards for Internal Control in the Federal Government (the “Green Book”) Monitoring and reporting program performance Contract provisions , Appendix II Subrecipient and contractor determinations Requirements for pass-through entities Retention requirements for financial records Remedies for noncompliance Cost Principles — 2 CFR Part 200 Subpart E Compensation — personal services Audit Requirements — 2 CFR Part 200 Subpart F Education Department General Administrative Regulations (EDGAR) consists of administrative regulations governing Department of Education grant programs found in parts 75, 76, 77, 79, 81, 82, 84, 86, 97, 98 and 99 of Title 34 of the Code of Federal Regulations.

The information below references some key provisions of Part 76, for State-Administered programs, applicable to IDEA Part B and Part C grants. States are also referred to the link for Part 81, the General Education Provisions Act (GEPA), which addresses key enforcement provisions. Part 76—State-Administered Program Exceptions in program regulations to part 76 — 34 CFR 76.

2 Statutes determine eligibility and whether subgrants are made — 34 CFR 76. 50 How a State Applies for a Grant — 34 CFR Part 76 Subpart B Local educational agency general application — 34 CFR 76. 301 Disapproval of an application/opportunity for a hearing — 34 CFR 76.

401 Restricted indirect cost rate — 34 CFR 76. 563 Fiscal control and fund accounting procedures — 34 CFR 76. 702 When a State may begin to obligate funds — 34 CFR 76.

703 When obligations are made — 34 CFR 76. 707 Funds may be obligated during a “carryover period” — 34 CFR 76. 709 State reporting requirements — 34 CFR 76.

720 Allocating Funds to Charter Schools — 34 CFR Part 76 Subpart H Part 81—General Education Provisions Act — Enforcement Other EDGAR Sections of Interest Part 75—Direct Grant Program Part 77—Definitions That Apply to Department Regulations Part 79—Intergovernmental Review of Education Programs and Activities Part 82—New Restrictions on Lobbying Part 84—Governmentwide Requirements for Drug-Free Workplace Part 86—Drug and Alcohol Abuse Prevention Part 97—Protection of Human Subjects Part 98—Student Rights in Research, Experimental Programs, And Testing Part 99—Family Educational Rights and Privacy Excess costs under Part B of IDEA are defined here and the specifics of calculations are further described in Appendix A of the Part B regulations.

Fiscal Excess Cost Appendix A Part 300 (PDF) Fiscal Kennedy Excess Cost MOE Letter (PDF) Fiscal Plagata-Neubauer Excess Cost Letter (PDF) Fiscal Monitoring activities are currently part of OSEP’s system of differentiated monitoring and support to states, known as DMS 2. 0 Fiscal monitoring protocols for Part B and Part C State systems are posted on the DMS 2. 0 site .

From 2011–2016 , OSEP monitored states’ procedures for ensuring compliance with the fiscal requirements of Part B of the IDEA and related statutes and regulations. In 2016, OSEP began providing DMS to states as part of its Results Driven Accountability (RDA) system. Reports from those monitoring activities, including fiscal monitoring, are available here .

For information about requirements for State Educational Agency and Lead Agency monitoring of their state’s Part B and Part C programs, refer to key fiscal requirements under IDEA , Uniform Guidance , and EDGAR . Both Part B and Part C of IDEA include requirements for maintenance of effort (MOE).

Part B has provisions to address MOE both at the state level (sometimes described as a requirement to help provide a year-to-year level of financial consistency/protection for schools and school districts), and at the LEA level (sometimes described as providing that same kind of consistency for children and youth with disabilities who are in need of special education and related services.) Part C’s MOE requirement is at the state level.

Part B Maintenance of State financial support (MFS) Under the MFS requirement, a state must not reduce the amount of state financial support for special education and related services for children with disabilities, or otherwise made available because of the excess costs of educating those children, below the amount of that support for the preceding fiscal year.

The Department is authorized to waive the MFS requirement for a state, for one fiscal year at a time, if the Department determines that doing so would be equitable due to an exceptional or uncontrollable circumstance, such as a natural disaster or a precipitous and unforeseen decline in the financial resources of a state. 34 C. F.

R. § 300. 163 .

OSEP Memo 10-05: Maintenance of State Financial Support OSEP Policy Support 21-01: Criteria Evaluate State MOE Waiver Requests The purpose of the LEA MOE requirement is to ensure that LEAs provide the financial support necessary to make a free appropriate public education available to eligible children with disabilities.

Under this requirement, an LEA may not reduce the amount of local, or state and local, funds that it spends for the education of children with disabilities below the amount it spent for the preceding fiscal year using both the eligibility standard ( 34 C. F. R.

§300. 203(a) ) and the compliance standard ( 34 C. F.

R. §300. 203(b) ).

Part B LEA MOE Resources: OSEP Letter to Lovato, 2015 addressing the application of the exceptions to LEA MOE OSEP Letter to Gonzalez, 2012 addressing the voluntary departure or retirement of special education and related services personnel on LEA MOE The purpose of the IDEA Part C MOE requirement is to ensure that Federal IDEA Part C funds are used to supplement and not supplant State and local funds for early intervention services, consistent with the payor of last resort requirements in IDEA section 640 and legislative intent under IDEA Part C that Federal funds for early intervention be used as “glue money” maximizing the use of other available funding resources, as required by IDEA section 635(a)(10)(B).

In calculating the level of effort (total amount of State and local funds actually expended for early intervention services), States must include all State and local public funds actually expended on services required under IDEA Part C, including evaluations, assessments and service coordination services.

States may not include in this calculation the Federal portion of Medicaid (Title XIX of the Social Security Act) or Tricare, reimbursements from private insurance, or program income from family fees under a system of payments adopted under section 632(4)(B) of IDEA and 34 CFR 303. 520 and 303. 521 .

Under 34 CFR 303. 225(a)(2) States must provide an assurance in their annual IDEA Part C application that IDEA Part C will be used so as to supplement the level of State and local funds expended for infants and toddlers with disabilities and their families and in no case to supplant those State and local funds.

The total amount of State and local funds budgeted for expenditures in the current fiscal year for early intervention services for children eligible under this part and their families must be at least equal to the total amount of State and local funds actually expended for early intervention services for these children and their families in the most recent preceding fiscal year for which the information is available.

To be in compliance with current 34 CFR 303. 225(b ), a State must also expend at least as much for early intervention for these children and their families as they did in the prior year. OSEP Letter to Willden, 2011 OSEP Letter to Moser and Kuester, 2011 There are certain categories of direct costs for which SEAs and state LAs must obtain OSEP’s approval prior to using Federal IDEA funds.

The three common categories for which states must seek prior approval are: Equipment expenditures with a per unit cost of $5,000 or more; Participant Support Costs such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (not state employees) when such costs exceed $5,000 per individual participant in the activity; and Revision of cost items within budget and program plans, including transfers among direct cost categories in which the cumulative amount exceeds or is expected to exceed ten percent of the current total approved budget.

Each of these categories is affected by and subject to requirements under both IDEA and the Uniform Guidance, as well as standing ED guidance. Policy Support #22-03, “Guidance for Common Prior Approval Requests under IDEA Parts B and C,” provides a summary of the approval process and requirements for these three common categories.

The guidance also reminds SEAs and State LAs of applicable prior approvals granted through OSERS and includes links to previous guidance documents on the subject. LEAs and State LA should review the guidance and submit prior approval requests through the OSEP State Lead .

Review of Obligation and Liquidation Timelines and Authority, and Process for Requesting Late Liquidations (May 17, 2023) OSEP conducts National Technical Assistance (TA) calls for formula grantees on a monthly basis, (generally on the second Thursday of the month at 4 p. m. ET.

Below you will find the registration link for upcoming calls as they become available. You will also find the archived recordings and accompanying related resources for past calls. Dec.

12, 2024 — FFY 2023 State Performance Plan/Annual Performance Report (SPP/APR) submission due on February 3, 2025. PowerPoint Presentation (PDF) Nov. 14, 2024 — Family Engagement, including the new Voluntary Self-Assessment for States to Support Military-connected Children with Disabilities and Their Families Under the IDEA PowerPoint Presentation (PDF) Sept.

12, 2024 — Fiscal Update PowerPoint Presentation (PDF) Aug.

22, 2024 — Early Hearing Detection and Intervention (EHDI) program (including partners from U.S. Department of Health and Human Services (HHS) and the Arizona Early Intervention Program) July 25, 2024 — Correctional Education (including partners from the U.S. Department of Education, Office of Elementary and Secondary Education, Office of School Support and Accountability; Kentucky Department of Education; and Pennsylvania Department of Education) July 11, 2024 — OSERS Assistant Secretary Glenna Wright-Gallo’s priority on leading for equitable outcomes and the Inclusion Policy Statement; and the American Rescue Plan-Homeless Children and Youth grant (including partners from the Office of Elementary and Secondary Education) June 27, 2024 — Post-school outcomes (including partners from the National Technical Assistance Center on Transition (NTACT:C), Iowa, and Ohio) June 13, 2024 — 2024 State Performance Plan/Annual Performance Plan (SPP/APR) Determinations May 23, 2024 — OSERS Assistant Secretary, Glenna Wright-Gallo priority on leading for equitable outcomes; and National Instructional Materials Access Center (NIMAC) NIMAS in Purchase Orders & Contracts , including sample procurement language April 25, 2024 — Military Connected Children with Special Needs (including partners from U.S. Department of Defense) April 11, 2024 — FFY 2022 State Performance Plan/Annual Performance Plan (SPP/APR) Clarification March 28, 2024 — DMS 2.

0 Cohort 1 monitoring reports and updated information about Cohort 2 Monitoring. March 14, 2024 — Early Childhood Transition (including partners from the Early Childhood Technical Assistance Center) Feb. 22, 2024 — Educators and Service Providers Feb.

8, 2024 — FFY 2024 IDEA Part B and Part C grant applications; and recently released joint guidance by OSEP/Office of Education Technology’s (OET) on assistive technology (AT) devices and services (information posted on the CITES webpage ) Jan. 11, 2024 — OSERS Assistant Secretary, Glenna Wright-Gallo priorities Reference the playlist for past call recordings or contact your OSEP State Lead for more information.

OSEP, along with other Department offices, Federal agencies, and OSEP discretionary funded-grant recipients, provide numerous IDEA-topic area resources. For more specific resources on a variety of IDEA topics, visit the Topic Areas resource page. This resource page includes information and resources from the Department, other Federal agencies, and Federally-funded technical assistance centers.

Suspension, Severe Discrepancy, Screening Resources for Discretionary Grantees