P ART C M AINTENANCE OF E FFORT Charles Kniseley Slide presentation by Anthony White 5/19/09 RRC IFA S UBGROUP P ART C MOE 1.

PART C MAINTENANCE PART C MAINTENANCE OF EFFORTOF EFFORT

Charles Kniseley

Slide presentation by

Anthony White

5/19/09RRC IFA SUBGROUP PART C MOE

1

“TH

E P

UZ

ZLE

PA

LA

CE” G

EN

ER

AL

SU

PER

VIS

ION


2 State Performanc

e Plan

Integrated Monitoring Activities

Improvement, Correction,

Incentives & Sanctions

Integrated Fiscal

Accountability

Policies, Procedures, and Effective Implementat

ion

Data on Processes

and Results

Effective Dispute

Resolution

Targeted Technical

Assistance &

Professional Developmen

t


CrEAG

OSEP Policy

Guidance

Statutes and

Regulations

OMB A-133

&

Compliance

Supplement

IFA:

Integrated

Fiscal

Accountability

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GUIDANCE ON PART C GUIDANCE ON PART C MAINTENANCE OF EFFORTMAINTENANCE OF EFFORT Part C Statute and Regulations

Education Department General Administrative Regulations (EDGAR)

OMB Circular A-133 and Compliance Supplement

OSEP Policy Letters

CrEAG


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Part C Requirements

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PART C STATUTE PART C STATUTE AND REGULATIONSAND REGULATIONS

34 CFR §303.124(b) Prohibition Against Supplanting:

“…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.”

IDEA section 637(b)(5)(B)5/19/09

RRC IFA SUBGROUP PART C MOE

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WHAT SHOULD BE WHAT SHOULD BE CONSIDERED IN CONSIDERED IN

MEASURING STATE AND MEASURING STATE AND LOCAL EFFORT? LOCAL EFFORT?

Total State and local funds may include:

State general funds; Public funds generated in local service

areas and used for Part C purposes; Funds for Part C early intervention

functions and services contributed by partner agencies (both at the State and local level); and/or

State funds used to meet matching requirements (under Medicaid, SCHIP, TANF, etc.)


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WHAT SHOULD BE WHAT SHOULD BE CONSIDERED IN CONSIDERED IN

MEASURING STATE AND MEASURING STATE AND LOCAL EFFORT? LOCAL EFFORT?


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State A

PART C STATUTE AND PART C STATUTE AND REGULATIONSREGULATIONS

34 CFR §303.520(d)(2) Policies Related to Payment for Services:

(2) If a public agency spends reimbursements from Federal funds (e.g., Medicaid) for services under this part, those funds are not considered State or local funds for purposes of the provisions contained in 34 §CFR 303.124.


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PART C STATUTE AND PART C STATUTE AND REGULATIONSREGULATIONS


34 CFR §303.124(b) Allowances:

(1) Decreases in the number of children who are eligible to receive early intervention services under this part.

(2) Unusually large amounts of funds expended for such long-term purposes as the acquisition of equipment and the construction of facilities.

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EDGAR

Part C Requirements

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EDGAREDGAR

Subpart F: What are the Administrative Responsibilities of the Grantee?

§ 76.700 Compliance with statutes, regulations, and applications.

§ 76.731 Records related to compliance.


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EDGAR

OMB A-133&

Compliance Supplement

Part C Requirements

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OMB A-133 OMB A-133

§___.500(d)(1) Compliance

In addition to the requirements of GAGAS, the auditor shall determine whether the auditee has complied with laws, regulations, and the provisions of contracts or grant agreements that may have a direct and material effect on each of its major programs.


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OMB A-133OMB A-133COMPLIANCE SUPPLEMENTCOMPLIANCE SUPPLEMENT Establishes specific requirements

within the 14 areas for Federal programs across all Federal agencies

Using the Supplement, auditors identify findings specific to different Federal programs, including those within the Department of Education (e.g., IDEA, Title I, etc.)

Section G of the supplement addresses Matching, Level of Effort, and Earmarking


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SECTION G: MATCHING, SECTION G: MATCHING, LEVEL LEVEL

OF EFFORTOF EFFORT, EARMARKING, EARMARKING

Control Objectives

Control Environment

Risk Assessment

Information and Communication

Monitoring


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POSSIBLE IMPLICATIONS POSSIBLE IMPLICATIONS OF NOT MAINTAINING OF NOT MAINTAINING

FISCAL EFFORT IN PART CFISCAL EFFORT IN PART C1. Audit implications

Noncompliance with MOE requirements Pay back the amount by which the State

failed to meet MOE. Paybacks must be made out of non-federal

funds.

2. Grant implications Ineligibility for grant funds if unable to

provide the application assurance for the prospective fiscal year.


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Part C Statute and

Regulations

OMB A-133&


Part C Requirements

OSEP Policy Guidance

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OSEP POLICY GUIDANCEOSEP POLICY GUIDANCE

1994 Letter to McWhorter 2000 Letter to Picard 2002 Letter to Watson 2004 Letter to Hensley 2009 Letter to State 2009 ARRA Guidance documents State Fiscal Stabilization Fund

(SFSF) Fact Sheet


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Part C Statute and

Regulations


&OMB A-133

Part C Requirements


CrEAG

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CRITICAL ELEMENTS AND CRITICAL ELEMENTS AND ANALYSIS GUIDE (CREAG)ANALYSIS GUIDE (CREAG)

Questions addressing MOE in Part C:

Critical Element Fiscal System - 2: Does the State have procedures that are reasonably designed to ensure appropriate use of IDEA funds at the State level? Related Question C- How does the lead agency

ensure that the total amount of State and local funds expended for early intervention services in one year is maintained or increased in each subsequent year?


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Part C Statute and

Regulations

OMB A-133&


Part C Requirements


CrEAG

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P ART C M AINTENANCE OF E FFORT Charles Kniseley Slide presentation by Anthony White 5/19/09 RRC IFA S UBGROUP P ART C MOE 1.

Documents

p art c s tatute

c requirements

c purposes funds

c statute

local funds

c early intervention

measuring s tate

compliance supplement