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