Funding and Fiscal Accountability

Office of Special Services & Inclusive Education


The Maine DOE- Office of Special Services is required to provide oversight in the distribution and use of IDEA funds at the state and local level. 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.  Contact the Office of Special Services at (207) 624-6713 for support.


School Administrative Units (SAU) 

IDEA Fiscal Monitoring

FY22 Fiscal Monitoring Cohort SAU

Fiscal Monitoring Documents & Process

Fiscal/IDEA Allocations

FY 24 IDEA Part B 611 Allocations

FY 24 IDEA Part B 619 Allocations

Special Purpose Private Schools (SPPS)

FY22 Fiscal Monitoring Cohort SPPS



FY21 CARES Package Worksheet

SPPS FY24 Rates

SPPS FY 23 Rates

SPPS FY 22 Rates

SPPS FY 21 Rates

SPPS FY20 Rates

SPPS FY19 Rates

SPPS FY18 Rates


State Agency Clients

EF-S-04 Department of Education State Agency Client Reimbursement Request Form


FY 20 Local Entitlement Training PowerPoint 05/13/2019

Local Entitlement Year End Report Training 07/09/2020 Password: 6O%=50#9


Additional Fiscal Resources

Allowable Costs Manual 

Local Entitlement Timeline

Part B application and interactive spreadsheet

Part B interactive spreadsheet

Part B Application 2024 Signed


OSEP Grant Opportunities

Formula grants to states to support special education and related services and early intervention services.

Discretionary grants to state educational agencies, institutions of higher education, and other nonprofit organizations to support research, demonstrations, technical assistance and dissemination, technology development, personnel preparation and development, and parent-training and -information centers.



Barbara McGowen
Phone: 207-624-6645