IDEA Fiscal Monitoring
Virginia Department of Education Fiscal Monitoring Protocol
In order to comply with Section 2 CFR §200.331(b), the Virginia Department of Education has developed specific procedures and processes to determine risk and ensure compliance with applicable requirements.
The VDOE has continued to enhance its IDEA fiscal monitoring procedures to comply with related distribution and use of IDEA Part B funds. The Office of Special Education programs (OSEP) did not identify any noncompliance during its review of the VDOE’s fiscal system (letter dated December 4, 2013). IDEA fiscal areas include procedures to ensure funds are distributed and used in accordance with Federal requirements and allowable activities. LEAs are monitored to ensure compliance with federal eligibility requirements including:
- Allowable use of funds
- Excess cost (EC)
- Maintenance of effort (MOE)
- Proportionate set-aside (PSA)
- Coordinated intervening services fiscal requirements
The VDOE State has fiscal procedures for ensuring compliance related to the distribution and use of IDEA Part B funds requirements. Requests for reimbursements are submitted using the Online Management of Education Grant Awards (OMEGA) application. OMEGA is used to process grant expenditure reimbursements, budget transfers, and federal grant application requests. OMEGA is accessed via the Department’s secure internet portal, the Single Sign-on for Web Systems (SSWS). Other IDEA fiscal requirements are tracked and monitored by VDOE special education fiscal staff utilizing other VDOE web-based automated systems, such as the EC, MOE, and PSA applications. Guidance documents and technical assistance are provided via web-based and on-site conferences.
The following variables will also be used in determining which districts will receive an on-site visit:
- Turnover in program leadership
- Size of award
- Timely reimbursement request submissions
- Results driven accountability review
- History of maintenance of effort issues or failure to meet
- History of late submission of required data or financial information (Part B Application, Annual Report, MOE)
- History of audit findings
- History of inaccurate or unverifiable IDEA fiscal data reporting
- Evidence of financial instability (fiscal distress)
- CEIS/CCEIS status
Time & Effort Reporting