Skip to main content

Center for IDEA Fiscal Reporting

  • About Us
    • What We Do
    • Our Work
    • Our Team
    • Partners
  • News
  • Events
    • Upcoming Events
    • Archived Events
  • Resource Catalog
    • COVID-19 Resources
    • Part B – Allocation of IDEA Part B Subgrants to LEAs
    • Part B – Coordinated Early Intervening Services (CEIS)
    • Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)
    • Part B – Maintenance of State Financial Support (MFS)
    • Part C – Indirect Cost/Cost Allocation Plan
    • Part C – Use of Funds
  • Contact Us
    • State TA Liaisons

Home

COVID-19 Resources

Tools and Resources to Navigate IDEA Fiscal Challenges Resulting from the Pandemic

See our resources →

What We Do

The Center for IDEA Fiscal Reporting (CIFR) assists states to improve the quality of their collection, reporting, analysis, and use of IDEA Part B and Part C fiscal data. The following are the specific reporting requirements supported by CIFR:

Part B

  • 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)

Part C

  • Indirect cost/Cost allocation plan
  • Use of funds

Did you know? Charter schools that are LEAs have the same requirements as any other LEA for implementing IDEA requirements, including fiscal requirements.

How States Benefit

  • Expanded state knowledge of the IDEA Part B and Part C fiscal requirements and calculations
  • Increased state capacity to collect and report accurate IDEA Part B and Part C fiscal data and to analyze and use those data for improving programs by adapting model practices
  • Increased state infrastructure for IDEA fiscal data collection, reporting, analysis, and use

Request Technical Assistance

Featured Products

Maintenance of State Financial Support (MFS) Toolkit

Four tools assist state educational agencies with MFS requirements, data collection, and reporting: the Quick Reference Guide, Funding Flow Ideograph Tool, Timeline Development Tool, and Data Collection and Reporting Tool.

View more MFS Resources »

IDEA Part B Subgrant Base Payment Adjustment Calculators

These calculators help SEAs make adjustments to the base payment portion of subgrants in required situations such as the creation of a new LEA and the significant expansion of a charter school LEA.

Examples of Adjustments to IDEA Subgrant Base Payments for Local Educational Agencies

This practice guide provides examples of circumstances that require adjustments to IDEA Part B section 611 and section 619 subgrant base payments. It includes sample calculations for SEA staff to follow when making base payment adjustments.

View more Allocation Resources »

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

This organizer is designed to help SEA and LEA users understand and implement the federal LEA MOE regulations. Easily navigate the graphical interface for requirements on the Eligibility (Budget) Standard, the Compliance (Expenditure) Standard, and data reporting to find a range of tools and resources from OSEP and technical assistance centers.

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

State and local educational agencies use this calculator to determine whether LEA MOE eligibility and compliance standards have been met by any of the four methods permitted by IDEA.

View more LEA MOE Resources »

Coordinated Early Intervening Services (CEIS) Resources Step by Step

State and local educational agencies use this interactive guide to plan for, provide, and track required and voluntary services. Each CEIS step is accompanied by links to technical assistance centers, tools, and resources.

View more CEIS Resources »

CIFR on Twitter

Tweets by CIFR_IDEA

Learn More About CIFR’s Impact

  • CIFR by the Numbers: Technical Assistance to States (November 2014 – October 2019)
    CIFR by the Numbers: Technical Assistance to States (November 2014 – October 2019) (PDF)
  • New York Adapts CIFR Calculator to Deploy Statewide - PDF
    New York Adapts CIFR Calculator to Deploy Statewide (PDF)
  • New Jersey Strengthens Foundations with Written Procedures - PDF
    New Jersey Strengthens Foundations with Written Procedures (PDF)
IDEAs that Work

The Center for IDEA Fiscal Reporting (CIFR) is a partnership among WestEd, AEM Corporation, American Institutes for Research (AIR), Emerald Consulting, the Frank Porter Graham Child Development Institute at the University of North Carolina at Chapel Hill, the Center for Technical Assistance for Excellence in Special Education (TAESE) at Utah State University, and Westat. The Improve Group is CIFR's external evaluator.

The contents of this website were developed under a grant from the U.S. Department of Education, #H373F200001. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government. Project Officers: Jennifer Finch and Charles Kniseley.

This site and its contents copyright WestEd 1995-2021. All rights reserved. Privacy Policy | Disclaimer