More than 240 participants from 53 states and territories attended the IDEA Fiscal Forum 2020 Virtual Edition on April 15–17, 2020. State directors of special education and IDEA Part B fiscal specialists across the country exchanged experiences and solutions to common special education fiscal questions. Participants added to their capacity to ensure appropriate use and oversight of IDEA funds and to collect and report special education fiscal data. Technical assistance providers from CIFR and other national IDEA TA centers, along with staff from the Office of Special Education Programs (OSEP) at the U.S. Department of Education, attended to support their professional development.

Wednesday — April 15, 2020
Session 1	9:00 am PT/10:00 am MT/11:00 am CT/12:00 pm ET (90 min.)
Choose from one of two concurrent sessions.	A. SEA and LEA Fiscal Responsibilities Under IDEA: The IDEA Fiscal Timeline Tool Do you know what should be on your to-do list next month? Join CIFR and NCSI staff as they break down the timeline of fiscal responsibilities under IDEA. Participants will join a discussion about the multiple uses in a state for the timeline tool and share experiences on how they have used it or plan to use it to support SEA and LEA fiscal activities.
	B. Establishing Written Fiscal Procedures Using CIFR’s Practice Guides CIFR staff will provide an overview of the frameworks for developing written state fiscal procedures and strategies for the writing process. A panel of state staff at different stages of their written procedures process will answer questions about how they adapted these frameworks for their states and tackled challenges along the way.
Break	90 min.
Session 2	12:00 pm PT/1:00 pm MT/2:00 pm CT/3:00 pm ET (90 min.)
Choose from one of two concurrent sessions.	A. LEA MOE State-Level Procedures: Covering the Critical Components This session will review LEA MOE requirements and guide participants through critical information to include in state-level LEA MOE procedures. CIFR staff will walk participants through CIFR’s Practice Guide for LEA MOE Procedures and other resources available to support states to write or refine their procedures. State staff will discuss the benefits of having written procedures and share lessons from their experiences writing their state-level LEA MOE procedures.
	B. Strategies for Evaluating and Documenting Allowable Costs to IDEA Grants and Subgrants How does your state determine allowable costs? This session will provide an overview of the regulations that govern allowable costs and present a decision-making graphic to think through allowability. Participants will have the opportunity to use the decision-making graphic to walk through several scenarios.

Thursday — April 16, 2020
Session 1	9:00 am PT/10:00 am MT/11:00 am CT/12:00 pm ET (90 min.)
Choose from one of two concurrent sessions.	A. Establishing SEA Procedures for the Allocation of IDEA Part B Subgrants This session will provide a background on IDEA regulations and process for allocating Part B subgrants to LEAs. CIFR staff will also walk through a framework for developing state allocation procedures, highlighting key components to cover. State staff will share how their teams adapted this framework and tackled challenges along the way.
	B. Proportionate Share Calculations and Responsibilities To meet the requirements of IDEA, every year each LEA must expend a proportionate share of federal IDEA funds on equitable services for parentally placed private school children with disabilities. This session will review the responsibilities of SEAs for ensuring LEAs implement child find, timely and meaningful consultation with representatives of parentally placed private school children with disabilities, and the provision of equitable services. NCSI staff will provide examples of how states meet these requirements and potential pitfalls.
Break	90 min.
Session 2	12:00 pm PT/1:00 pm MT/2:00 pm CT/3:00 pm ET (90 min.)
Choose from one of two concurrent sessions.	A. Reallocating Part B subgrants to LEAs: Identifying When and How The requirements for reallocating IDEA Part B funds to LEAs present challenging decisions for SEAs but also important options for ensuring IDEA funds are timely spent on special education within the state. In this session, CIFR and state staff will present an overview of the requirements, share experiences in writing reallocation procedures, and highlight resources available to support SEAs.
	B. Potential Fiscal Implications of Increased Identification of Significant Disproportionality This session will examine the current requirements for identifying and addressing significant disproportionality and for comprehensive coordinated early intervening services. We will discuss fiscal and data implications and share the systems states are putting in place to address the increase in the number of districts identified with significant disproportionality.

Friday — April 17, 2020
Session 1	9:00 am PT/10:00 am MT/11:00 am CT/12:00 pm ET (90 min.)
Choose from one of two concurrent sessions.	A. Deconstructing Federal Fiscal Data Collection Requirements: LEA MOE Reduction and CEIS Data This session will provide an overview of the data submission requirements and common data quality concerns for the annual LEA MOE reduction and CEIS data. IDC will highlight resources and methods states may use to identify data quality concerns before submission, such as the IDC/CIFR MOE and CEIS Edit Check Tool. State staff will share how they used IDC’s MOE and CEIS Data Processes Protocol and how it shaped the state’s procedures.
	B. Meeting Excess Cost Requirements How do you approach Excess Cost? The presentation will address the critical components of the required IDEA excess cost calculation in reference to OSEP’s guidance and implications for both SEAs and LEAs based on specific state approaches to the excess cost calculation. The presentation will also provide time for discussion, unpacking of the requirements in context, and helpful tips on how to include excess cost as part of an effective fiscal monitoring process.

VIEW A CIFR ON DEMAND WEBINAR

Want to dive deep into fiscal topics before April 15? View an On Demand video in CIFR’s webinar archives. Click on the MULTIMEDIA tab to access these videos:

IDEA Part B Subgrant Complexities and Compliance: Addressing Calculation Challenges

The IDEA formula to allocate IDEA Part B subgrants to LEAs and related requirements are complex. CIFR staff informed attendees about complicated allocation issues, including subgrants to new and significantly expanding charter school LEAs and population/poverty payments. Presenters also shared common misunderstandings and walked through regulatory scenarios that require base payment adjustments.

Coordinated Early Intervening Services (CEIS) and Monitoring Use of Funds

Presenters from Washington State and Michigan shared experiences tracking CEIS funds and addressed important questions that many states ask: From which year should CEIS funds be reserved? What happens when a local educational agency (LEA) that is required to use funds for CEIS does not? How do fiscal tracking systems account for CEIS and the difference between voluntary and comprehensive CEIS? Staff from CIFR and the Office of Special Education Programs (OSEP) reviewed technical-assistance resources on CEIS fiscal monitoring.

Building Subrecipient Fiscal Monitoring Systems: Processes and Tools in Idaho and Kansas

Presenters discussed Idaho’s new Fiscal Monitoring Plan to improve efficiency and effectiveness in managing IDEA Part B funds and Kansas’s experience integrating IDEA fiscal monitoring into the state’s larger integrated accountability system. Participants heard about the federal requirements, successes, challenges, and opportunities of implementing and continuously improving fiscal monitoring systems at the state educational agency level.