Center for IDEA Fiscal Reporting

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

Targeted Objectives

CIFR aims to:

  1. Expand state knowledge of the IDEA Part B and Part C fiscal requirements and calculations related to MFS, Part B subgrants, LEA MOE, CEIS, indirect costs, and use of funds;

  2. Increase 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; and

  3. Improve state infrastructure for IDEA fiscal data collection, reporting, analysis, and use through the:

  • development and maintenance of well-defined and documented policies and procedures;
  • creation or adoption of needed tools and resources;
  • development of enhanced training systems; and
  • cultivation of strong cross-functional and cross-agency relationships with a shared interest in ensuring accurate, high-quality IDEA fiscal data.

Technical Assistance Services

Each state and entity has a Technical Assistance (TA) liaison for each Part B and Part C program it operates to serve as a primary point of contact with CIFR. The liaisons coordinate customized responses to questions.

  • Develop Resources and Tools to support state agencies to better understand and improve the quality and use of IDEA fiscal data.

  • Host a CIFR Website featuring easy-to-navigate libraries of tools and resources for Part B and Part C staff with IDEA fiscal responsibilities.

  • Maintain Part B and Part C Listservs, with membership limited to state staff and CIFR TA providers. The listservs will provide opportunities for state staff to network, pose questions to CIFR and each other, and share information with colleagues with similar job responsibilities.

  • Facilitate Communities of Practice for Part B and Part C, based on state needs and issues of interest, to help maintain a networked community of staff with IDEA fiscal responsibilities.

  • Host IDEA Fiscal Forums (IFFs) that are co-planned and implemented with states and TA partners. IFFs provide opportunities for state directors of special education, Part C coordinators, data managers, and fiscal specialists to build knowledge and capacity by connecting and sharing with peers on critical IDEA fiscal issues and engaging in staff- and OSEP-led sessions.