Fiscal Accountability

The state system of general supervision includes mechanisms to provide oversight in the distribution and use of IDEA funds at the state and local level. States should have procedures ensuring that fiscal resources are directed to areas needing improvement, as noted in the APR.

  • The Maine DOE Federal Grant Fiscal Guidance (DOC, 787KB). should be a starting reference point to ensure fiscal accountability with federal and state regulations.
  • Local Entitlement Allowable Costs Manual (DOC, 198KB). Lists the allowable costs with IDEA funds.
  • Excess Cost & Maintenance of Effort Webinar. Excess costs are those costs for the education of an elementary school or secondary school student with a disability that are in excess of the average annual per pupil expenditure, or APPE, in an LEA during the preceding school year.
  • Excess Cost Questions & Answers. Answers to questions that came up during the webinar are answered in this document.
  • Fiscal Monitoring.Federal regulations exist which address the use of federal grant funds and the corresponding required documentation. These regulations, along with the Individuals with Disabilities Education Act (IDEA), are used as the basis for the fiscal monitoring process.