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Office of Student Learning & Partnerships

OMB

A-21

Cost Accounting Principles and Allowability of Costs for Education Institutions

A-110

Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations

A-122

Cost Accounting Principles for Grants and Contracts for Non-Profit Organizations

A-133

Audits of States, Local Governments and Non-Profit Organizations

The most frequently referenced sections of EDGAR and OMB are listed below:

76.530-534

Allowable Costs

76.560-580

Indirect Costs

76.650-662

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.

76.730-731Records

76.740Privacy

76.760-761Use of Funds by States & Subgrantees

80.20-26Financial Administration

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.  

3.  What optional uses of IDEA funds are allowable?

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 reduce its MOE are available online (http://www.ode.state.or.us/data/schoolanddistrict/funding/sped/annapp/eseaactivities.pdf).  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 EIS activities

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