IDEA Fiscal Resources and Technical Assistance

The IDEA Fiscal Guidance page on the Massachusetts Department of Elementary and Secondary Education (DESE) website provides important information to help schools and districts comply with Federal Uniform Grant Guidance, 2 C.F.R §20, and Education Department General Administrative Regulation (EDGAR) Title 34 as they related to allowable use of IDEA Part B entitlement funds. Guidance and advisories include grant eligibility requirements— like Maintenance of Effort (MOE and Excess Cost). The page also includes guidance on Proportionate Share funds for Equitable Services.

• Maintenance of Effort — Coming soon

• Excessive Costs — Coming soon

• Equitable Services

• Making Money Matter

Last Updated: June 16, 2025