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Center for IDEA Fiscal Reporting

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Improving state capacity to collect, report, analyze and use IDEA fiscal data

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Featured Resources

Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants

This CIFR-developed reference guide provides an overview of the IDEA requirements regarding restricted indirect costs that a state may wish to charge to their Part C grant.

View more Part C Indirect Cost/Cost Allocation Plan resources

Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants

This CIFR-developed reference guide provides an overview of the IDEA requirements regarding restricted indirect costs that a state may wish to charge to their Part C grant.

Quick Reference Guide on the Use of IDEA Part C Funds

This reference guide provides an overview of the requirements regarding the use of federal IDEA Part C funds.

View more Part C Use of Funds resources

Maintenance of State Financial Support (MFS) Toolkit

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

View more Part B MFS resources

IDEA Part B Allocations At A Glance

This graphic-based resource presents a foundational view of how states reserve state funds and allocate IDEA Part B subgrants to LEAs

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.

View more Part B Allocations resources

Applying Exceptions to IDEA Local Educational Agency Maintenance of Effort

Develop effective practices for reviewing and applying exceptions to the required level of effort.

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.

View more Part B LEA MOE resources

Coordinated Early Intervening Services (CEIS) Resources: Step by Step

Developed by CIFR, the Coordinated Early Intervening Services (CEIS) Resources: Step by Step is designed to help state and local educational agencies navigate the steps associated with planning for, providing, and tracking comprehensive or voluntary CEIS. For each CEIS step, the interactive organizer provides links to TA Centers, tools, and resources that may assist users to understand and implement that step.

View more Part B CEIS resources

Events

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April 11, 2023 Online

CIFR 2023 Fiscal Webinar: Allocating IDEA Part B LEA Subgrants

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May 9, 2023 In Person

Part C IDEA Fiscal Forum 2023

View more events

News

February 13, 2023

New Part C Practice Guide on Engaging Interagency Coordinating Councils

Strategies to help state LA staff build the knowledge and engagement of ICC members.

January 19, 2023

Expanded Part B MFS Calculator Now Covers 12 Years

Enhanced user interface. Enter special education fiscal data from the SEA and other state agencies.

View more news

CIFR's Impact 10/01/2020 - 02/28/2023

IDEA Part B Technical Assistance

  • 60 States and entities supported
  • 435 TA records
  • 19 Communities of Practice convened

IDEA Part C Technical Assistance

  • 56 States and entities supported
  • 263 TA records
  • 2 Communities of Practice Convened

Learn more about CIFR'S impact

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IDEAs that Work - Office of Special Education Programs

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.

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