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Center for IDEA Fiscal Reporting

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

CIFR is dedicated to helping state educational agency (SEA) and lead agency (LA) staff easily locate information related to COVID-19 and supporting states in navigating IDEA fiscal responsibilities. States need to understand their IDEA fiscal obligations and should consider strategies to address fiscal needs that may be heightened by the effects of the pandemic. Follow the links below to guidance and resources on COVID-19 from the U.S. Department of Education and OSEP-designated technical assistance (TA) centers. Given the current focus of SEAs on the impact of COVID-19 on the maintenance of state financial support (MFS) and local educational agency (LEA) maintenance of effort (MOE) requirements, links to CIFR resource pages related to those requirements are also included. States seeking personalized support with tools and resources in CIFR’s resource library should reach out to their state TA liaisons.

U.S. Department of Education

In response to COVID-19, the Department has dedicated pages to help states, communities, educators, and families access resources and guidance:

  • COVID-19 Resources for Schools, Students, and Families
  • Special Education & Rehabilitative Services: Program Information: FAQs and Responses
    • Flexibility in Implementation of IDEA Part B Fiscal Requirements
    • Waiver Authority for the Period of Availability for Individuals with Disabilities Education Act (IDEA) Part B Funds

For information on federal education relief funds, please refer to the links below:

  • American Rescue Plan (ARP) Funds
    • IDEA American Rescue Plan Funds
      • Fact Sheet: Section 2014 of the American Rescue Plan Act of 2021 and the Individuals with Disabilities Education Act
  • CARES Act Emergency Relief Funds
  • Elementary and Secondary School Emergency Relief (ESSER) Funds
  • Governor’s Emergency Education Relief (GEER) Funds
  • Frequently Asked Questions (Use of Funds) – Updated December 7, 2022

Technical Assistance Centers

The following TA&D centers have been designated by the Office of Special Education Programs (OSEP) as a central location for information and resources related to COVID-19:

  • The Early Childhood Technical Assistance Center (ECTA) provides state Part C and Part B, Section 619 programs with the latest information on funding and guidance during the COVID-19 pandemic.
  • The National Center for Systemic Improvement (NCSI) hosts a resource hub for supporting students with disabilities during the pandemic, including educator resources to support remote learning.

CIFR Resource Highlights: MFS and LEA MOE

CIFR recognizes the impact of COVID-19 on the fiscal resources of states in implementing their Part B and Part C programs. The center is currently working to develop new tools and resources to meet emerging needs and provide ongoing support.

With respect to Part B, CIFR’s existing resources can help your state better understand and communicate the current MFS and LEA MOE requirements, for which waivers have not been granted, and ensure high-quality data to inform policy decisions in the context of COVID-19. These resources may be especially crucial given the high-stakes nature of fiscal requirements and possible increased risk of noncompliance due to COVID-19.

  • The MFS Toolkit is a comprehensive suite of tools to help states communicate, collect, report, and use high-quality data to meet the Part B MFS requirement.
  • The LEA MOE Organizer highlights pertinent regulations and provides access to the most relevant technical assistance tools and resources to help SEAs better understand, navigate, and implement the Part B LEA MOE requirements.
  • The LEA MOE and MFS Procedures Practice Guides assist states in the development of written procedures to demonstrate compliance with the requirements, create coherent systems, and clearly identify roles and timelines for activities.

For more LEA MOE and MFS tools and resources, see the LEA MOE and MFS tool pages in CIFR’s resource library.

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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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