Center for IDEA Fiscal Reporting

Helping states to improve
their capacity to report
special education fiscal data

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What We Do

The Center for IDEA Fiscal Reporting (CIFR) at WestEd provides technical assistance to state educational agencies (SEAs) to help them meet their federal obligation to collect and report special education fiscal data. The specific reporting requirements supported by the CIFR are:

  • Maintenance of state financial support (MFS)
  • Allocation of IDEA Part B subgrants to local educational agencies (LEAs)
  • LEA Maintenance of effort (MOE)
  • Coordinated early intervening services (CEIS)

How State Educational Agencies (SEAs) Benefit

  • Increased state staff knowledge of the underlying fiscal requirements and the calculations necessary to submit valid and reliable data on LEA MOE/CEIS, state MFS and allocations of IDEA Part B subgrants to LEAs.
  • Increased state capacity to collect and report these data

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Featured Products

CEIS Resources
Step by Step

We are proud to announce the release of CEIS Resources Step by Step, an interactive guide designed to help state and local educational agencies navigate the steps associated with planning for, providing, and tracking required or voluntary coordinated early intervening services (CEIS). For each CEIS step, the guide provides links to TA Centers, tools, and resources to assist users to understand and implement that step. Pay particular attention to the many helpful resources gathered in CEIS Step by Step that have been created by the IDEA Data Center (IDC).

Maintenance of State Financial
Support (MFS) Toolkit

The Maintenance of State Financial Support (MFS) Toolkit contains four tools to help SEAs with MFS: the Quick Reference Guide (QRG), the Funding Flow Ideograph Tool (FFIT), the Timeline Development Tool (TDT), and the Data Collection and Reporting Tool (DCRT).

Local Educational Agency (LEA)
Maintenance of Effort (MOE)
Calculator

Developed by CIFR, the Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator allows SEAs and LEAs to determine whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA.