Are states required to track IDEA, Part B, ARRA funds separately from IDEA regular funds?
YES. ARRA requires that recipients of funds made available under that Act separately account for, and report on, how those funds are spent. Recipients will need to maintain accurate documentation of all ARRA expenditures to ensure that the data reported are accurate, complete, and reliable. The California Department of Education (CDE) will be expected to monitor sub-grantees to help ensure data quality and the proper expenditure of ARRA funds. The ARRA requires accountability and transparency regarding the use of ARRA funds. Districts and the CDE are required to accurately measure and track results of the spending and outcomes of ARRA funds (final federal guidelines are forthcoming and will be shared upon receipt). Further information on ARRA reporting instructions will be provided as they become available. The CDE has established Standardized Account Codes Structure (SACS) resource codes for the ARRA IDEA funds. The chart below provides the SACS Resource Codes for ARRA and regular IDE
