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
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.
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.
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.