Special Education Finance

If you are new to the Grant Management System (GMS) and the IDEA Application Process, the video IDEA Application Process is a short tutorial on accessing the GMS system and the steps to apply for the IDEA Grant. Even if you are not new to the process and need a refresher this webcast will assist in the basics of the application process.  The webcast is intended to provide some basic knowledge of the process to apply.

Additional information on completing applications is located in the IDEA Consolidated Quick Assist Sheet

What to Do if Your GMS SPED IDEA Consolidated Application is Returned

SPED Proportionate Share Worksheet for Nonpublic Schools 2025-2026 Submission
*This is a short tutorial on accessing and walking through the Special Education Proportionate Share worksheet for Nonpublic Schools that is located on the Portal*

Non-Public Services to Children with Disabilities Enrolled by their Parents in Non-Public Schools Guidance Document

Proportionate Share Worksheet for Non-Public Schools 2023-2024 Submission Guidance Webcast

The objective of a fiscal monitoring review is to determine whether a subrecipient of federal grant funds is complying with applicable federal statutes, regulations, and grant requirements, including the uniform administrative requirements and cost principles for federal awards given in 2 C.F.R. § 200. The reviews focus on the financial management systems’ internal controls developed and implemented by the subrecipient to demonstrate compliance with applicable requirements, including organizational operations, policies and procedures, financial reports, and record-keeping. The review also tests the allowability of expenditures charged to the federal grant, as well as compliance with federal program requirements.

The key components of support for the compliance program ensure:

• Subrecipients are monitored during the term of the grant subaward.
• Monitoring efforts focus on the area of most significant risk.
• All monitoring findings are addressed through appropriate noncompliance corrective actions with federal compliance requirements of 2 C.F.R. § 200.338; and
• Ongoing financial and administrative training and technical assistance are provided to all subrecipients and, independently, as assessed, to enable subrecipients to comply with grant subaward requirements and maintain their funding.

Nebraska Department of Education (NDE) has instituted a fiscal monitoring process, which began in the fall of 2019. The monitoring schedule will be on a 3-year rotation, either by on-site visits or desk reviews.  Due to COVID-19, the current fiscal monitoring is being conducted via desk reviews. Fiscal monitoring will include all school districts and ESUs receiving federal grant funds through NDE.  The first year that will be monitored will be 2018-19, which will start in the fall of 2019.  Grants to be reviewed include CARES Act, IDEA, IDEA Preschool, IDEA PRT, McKinney-Vento, Perkins, Title I, Title I, Migrant, Title II, Title III, Title IV, and 21^st Century Learning Centers.

Fiscal Monitoring Plan – https://www.education.ne.gov/wp-content/uploads/2020/10/Fiscal-Monitoring-Plan.pdf

Fiscal Monitoring Presentation – https://www.education.ne.gov/wp-content/uploads/2020/10/NDE-Fiscal-Monitoring-Presentation.pdf

2 CFR. 200 – https://www.ecfr.gov/cgi-bin/text-idx?SID=e7a7ac1b6eb656b7192e542ac08fbcdf&mc=true&tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl

For More Information: https://www.education.ne.gov/fos/grants-management-fiscal-monitoring/

2024-25 Split Funding Memo

Calculation of School Age Student Full Time Equivalency (FTE) for Purposes of Special Education Reimbursement?

Congressional Report to Lamar Alexander from The United States Government Accounting Office (GAO) on Flexible Spending to Mitigate Unintended Consequences of MOE Requirement

Office of Special Education (OSEP) Clarification Letter to Michael Lovato Regarding Maintenance of Effort (MOE) Contracted Services

Special Education Funding Matrix

School District Annual Financial Report Materials