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IDEA Part B and Preschool Finance Resources

IDEA Special Education Regulations and Fiscal Links


Prior Approval for Participant Support Costs

The Office of Special Education Programs (OSEP) requires that certain expenditures of Federal funds require prior approval under the cost principles of the Office of Management and Budget Uniform Guidance. These expenditures include Participant Support Costs (PSCs), which are defined as direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees excluding employees in connection with conferences or training projects (2 CFR §200.75). 

An AU’s Federal Application Narrative that includes the use of IDEA funds for non-employees and/or parents participating in conferences and training must have prior approval from CDE’s Exceptional Student Services Unit (ESSU).  Please refer to guidance issued by OSEP titled "Frequently Asked Questions to Assist U.S. Department of Education Grantees to Appropriately Use Federal Funds for Conferences and Meetings" 

The PSC Request Form includes:

  • The total amount of participant support costs to be charged to the IDEA grant;
  • A statement confirming that the PSCs will improve the IDEA Part B program and are reasonable, necessary, and allocable to the IDEA Part B grant; and
  • A description that includes: the activities for which the costs will be used, elements of the costs (i.e., travel, registration, and individual participant costs), the specific timeframe of the activities, and the role of participants or trainees related to the IDEA Part B program.
  • Participant Support Costs - Pre-Approval Request Form

Please allow no less than two weeks for CDE review and approval.

For questions about this form and for assistance in completing it, email the General Supervisor and Monitoring Team


Maintenance of Effort (MOE)

With certain exceptions, funds provided to an LEA under Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or the combination of State and local funds, below the level of those expenditures for the preceding fiscal year. 34 CFR §300.203

LEA MOE Deep Dive Webinar

Originally aired May 2023 

Presented by Kathryn Hunt, Heidi White, Jenifer Oaks, Evan Davis, Amy Cartman


Questions? 

If you have any questions regarding the content on this page please contact:

The General Supervisor and Monitoring Team


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If you have problems with broken links or accessing the content on this page, please contact the Exceptional Student Services Unit at [email protected]. Please copy the URL link for this page into the email when referencing the problem you are experiencing.