Office of Student Learning & Partnerships
Cost Accounting Principles and Allowability of Costs for Education Institutions
Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
Cost Accounting Principles for Grants and Contracts for Non-Profit Organizations
Audits of States, Local Governments and Non-Profit Organizations
The most frequently referenced sections of EDGAR and OMB are listed below:
Students Enrolled in Private Schools
76.700-711*General Administrative Responsibilities
*The table in section 76.707 details when financial obligations are made for grant purposes.
76.760-761Use of Funds by States & Subgrantees
80.30Changes to approved direct cost budget
OMB A-21Cost Principles for Educational Institutions
OMB A-122Cost Principles for Non-Profit Organizations
Consult with the district financial officer or grants coordinator regarding specific questions on EDGAR regulations and procedures, or consult with the ODE special education county contact if you have questions regarding allowable expenses under IDEA and EDGAR regulations.
IDEA 2004 allows an LEA to use up to 50% of the increase in Part B funds from the previous year to reduce its local MOE amount [20 USC 1413(a)(2)(c)]. Forms to determine the maximum amount of money a district may use to are available online (). Forms are for district use only and do not need to be submitted to ODE.
IDEA 2004 allows an LEA to use up to 15% of Part B funds, in combination with other amounts, to develop and implement coordinated, early intervening services (EIS) for children who have not been identified as needing special education or related services but who need additional academic and behavior support to succeed in a general education environment [20 USC 1413(f)]. Activities may include professional development, provision of educational and behavioral evaluations, services, and supports, including scientifically based literacy instruction. Money spent on EIS shall count toward the MOE requirement. Optional use forms are available online to record the use of IDEA funds for