• Accountability, Grants and Funding

    Under the Individuals with Disabilities Act (IDEA) of 2004, districts and charters have an obligation to ensure that all students with disabilities have available to them a free and appropriate public education (FAPE) in the least restrictive environment (LRE) that emphasizes special education and related services designed to meet their unique needs, and prepares them for further education, employment, and independent living. Districts and charters must ensure that the rights of children with disabilities and their families are protected.

    The federal Office of Special Education Programs (OSEP) is responsible for ensuring states' compliance with IDEA. OSEP has developed a continuous improvement monitoring process that includes compliance and fiscal oversight.

  • The Delaware Department of Education's Exceptional Children Resources workgroup has the responsibility of assisting districts, charters, educational service agencies, and public agencies as they provide for the education of all students with disabilities by:

    In addition, the workgroup provides grant and funding information to support districts and charters in supporting this mission.

Students looking at school work
  • Fiscal Monitoring

    The Delaware Department of Education (DDOE) Exceptional Resources Work Group (ECR) is responsible for monitoring the programmatic and financial activities of its subrecipients to ensure proper stewardship of funds including Individuals with Disabilities Education Act (IDEA) Part B Sections 611 and 619 subgrants. Administrative responsibilities include the general supervision requirements of the IDEA, as well as program and fiscal monitoring and support for subrecipients as required by federal and state statutes and regulations. These policies and procedures ensure the oversight, evaluation, and monitoring of each Delaware Local Education Agency (LEA) and any other subrecipient.

    Time and Effort

    • Proper documentation is on file for federally funded staff:
      • Internal controls include written policies/procedures for accurately documenting compensation and fringe benefits paid with federal funds
      • Required documentation is maintained for all employees compensated with Federal funds.  The required documentation is dependent on the percentage of time an employee is expected to spend on a Federal award or cost objective.
    • Legislation/Regulation Authority: 2 CFR §200.430-431
    • FFY 2022 Employee Certifications and Personnel Activity Reports Monitoring Protocol
    • Time and Effort Guidance Document

    Budget vs Expenditure

    • Federal awards are used for authorized purposes and to ensure that proper documentation is on file for approved expenditures.
      • The Annual Budget Report must document that IDEA funds were spent in accordance with those budgeted for the Consolidated Grant.
    • Legislation/Regulation Authority: 2 C.F.R. 200.331; 2 C.F.R. 200.302 (b)(3); 2 C.F.R. 200.403 (a)(g)
    • FFY 2022 IDEA Budget vs. Expenditure Monitoring Protocol

    Procurement Procedures

    • Procurement procedures have been developed, documented and implemented accordingly to reflect applicable state and local laws and regulations, and that conform to federal standards.
    • Legislation/Regulation Authority: 2 CFR §200.318; 2CFR §200.320; 29 Del. C. c. 69 VI. § 6980-6987
    • FFY 2022 IDEA Procurement Procedures Monitoring Protocol

    Property Records

    • Procedures and records are maintained for equipment purchased with federal funds and a physical inventory must be conducted at least every two years.
    • Legislation/Regulation Authority:  2 CFR §200.313 (d); 2 CFR §200.439 (b)(1)
    • FFY 2022 IDEA Property Records Monitoring Protocol

    Maintenance of Fiscal Effort (MOE)

    • Funds provided to a district or charter under Part B of the IDEA must not be used to reduce the level of expenditures for the education of students with disabilities made from local funds below the level of those expenditures for the preceding fiscal year.
    • Legislation/Regulation Authority:  34 CFR §300.163
    • Maintenance of Fiscal Effort (MOE) Protocol
    • MOE Quick Reference Guide

    Excess Cost

    • IDEA funds may only be used to pay the excess cost of providing special education and related services to children with disabilities and must be used to supplement State, local, and other Federal funds and not to supplant those funds.   
    • Legislation/Regulation Authority:  2 CFR §300.16; 2 CFR §300.202(a)(2)
    • Excess Cost Requirements

    Proportionate Share

    • Each LEA must expend, on the provision of special education and related services for the parentally placed private school and home schooled children with disabilities located in the LEA, a proportionate share of the LEA’s subgrants under IDEA B § 611. 
    • Legislation/Regulation Authority:  34 CFR § 300.133; Delaware Administrative Code Title 14 Education, §900 Special Populations
    • US DOE Guidance
    • OSEP Q and A  

    Equitable Services

    • Under the IDEA, LEAs have an obligation to provide parentally placed private school and home schooled children with disabilities an opportunity for equitable participation in the services funded with Federal Part B funds that the LEA has determined, after consultation, to make available to its population of parentally placed private school children with disabilities.
    • Legislation/Regulation Authority:  34 CFR §300.300 – 300.622; Delaware Administrative Code Title 14 Education, §900 Special Populations
    • US DOE Guidance
    • OSEP Q and A  
    • FFY 2022 IDEA Equitable Services Monitoring Protocol

     Records Retention

  • For more information on district and charter accountability and funding for students with disabilities, contact Exceptional Children Resources at 302-735-4210.  

Last Modified on April 5, 2024