Fiscal Monitoring

The Fiscal Monitoring team provides oversight of special education formula grants to ensure compliance with federal and state laws, regulations, and regulatory guidance. Through risk analysis, desk reviews, on-site reviews, and the Minnesota Continuous Improvement Monitoring Process (MnCIMP), fiscal monitors determine whether required controls are in place and funds are being spent appropriately. The fiscal monitoring cycle takes place over a five-year period.

Training

In the year prior to fiscal monitoring, a local education agency (LEA) will be invited to attend a training session to prepare for fiscal monitoring in the upcoming school year. Prior year finalized data with be used in fiscal monitoring. See our Special Education Training page for additional resources and training opportunities. Attending a training session is highly recommended to help an LEA prepare for a fiscal monitoring visit.

Fiscal Review

During a district’s fiscal review year, the LEA will be assigned a level of basic, comprehensive or site visit based on a risk assessment completed by the fiscal monitoring team. Basic and comprehensive reviews will be conducted as desk reviews while monitors will make arrangements for on-site visits with the LEA. The topics reviewed are time and effort, transportation, procurement, equipment, third-party reimbursement, coordinated early intervening services, and proportionate share of parentally placed students.

Special Education Fiscal Requirements

Federal regulations address the use of federal grant funds and outline documentation requirements to be followed when applicable grant dollars are spent.


Uniform Grant Guidance

In effect for new and continuation awards issued on or after December 26, 2014, the Uniform Grant Guidance streamlines and consolidates government requirements for receiving and using federal awards in order to reduce administrative burden and improve outcomes. Uniform Grant Guidance 2 CFR Part 200 contains the Uniform Administrative requirements, cost principles, and audit requirements for federal awards.

The Council on Financial Assistance Reform (COFAR) is an interagency group of the executive branch office which coordinates financial assistance for federal grant recipients. COFAR made resources available to help navigate the transition to the Uniform Grant Guidance. Among these are Frequently Asked Questions and a number of crosswalk documents to guide grant recipients through the transition to the Uniform Grant Guidance. These documents are helpful if you have questions on procurement standards, eligibility of purchased items and time and effort requirements.


EDGAR

The Education General Administrative Regulations (EDGAR) Part 80 requirements are now a part of the Uniform Grant Guidance 2 CFR Part 200 addressing the uniform administrative requirements, cost principles and audit requirements for federal awards. These regulations have guided the monitoring of time and effort, procurement, equipment, and proportionate share of parentally placed students and continue to do so in the Uniform Grant Guidance.


Individuals with Disabilities Education Act (IDEA)

IDEA is federal law ensuring services to children with disabilities throughout the nation. IDEA governs how states and public agencies provide early intervention, special education and related services to eligible infants, toddlers, children and youth with disabilities. IDEA requirements are referenced when monitoring special education transportation, procurement, third-party reimbursement, coordinated early intervening services, and proportionate share of parentally placed students.


Minnesota Education Statutes

State regulations in Chapter 125A  and Chapter 125B  guide the use of state special education funds along with Minnesota Administrative Rules pertaining to special education.
  • Fiscal Monitoring Schedule - 10/18/17
  • Special Education Fiscal Complaint Form - 6/2/15
    Complaint form to report a district or public education agency has violated a fiscal requirement of state or federal special education law. File the complaint with the Minnesota Department of Education.
  • Private School Refusal to Sign Written Affirmation - 11/25/14  pdf iconPDF 
    Model form for public schools when a private school has refused to sign a written affirmation after a consultation during the design and development of special education and related services for a parentally placed private school child with disabilities.