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Center for IDEA Fiscal Reporting

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Key Terms

Here are definitions for terms frequently used in CIFR’s technical assistance.

IDEA

Part C

  • Use of Part C funds
  • Part C maintenance of effort (MOE)
  • Restricted indirect costs charged to the Part C grant

Part B

  • Maintenance of state financial support (MFS)
  • IDEA funds reserved for state administration and other state-level activities
  • Allocation of Part B subgrants to local educational agencies (LEAs)
  • LEA maintenance of effort (MOE)
  • Coordinated early intervening services (CEIS)

IDEA

The Individuals with Disabilities Education Act is a federal law that ensures eligible children with disabilities receive a free appropriate education tailored to their individual needs. Children and youth ages 3 through 21 receive special education and related services under IDEA Part B. Infants and toddlers with disabilities birth through age 2 and their families receive early intervention services under IDEA Part C.

Learn more at the U.S. Department of Education’s website.

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Part C

Part C

IDEA Part C grants help eligible states implement a coordinated system that provides early intervention services for infants and toddlers with disabilities from birth through age 2 and their families. Eligible states include the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, the Secretary of the Interior, Guam, American Samoa, the U.S. Virgin Islands, and the Commonwealth of the Northern Mariana Islands.

Learn more at the U.S. Department of Education’s website.

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Use of Part C funds

Part C funds must be used for activities or expenses that are reasonable and necessary for implementing the state’s early intervention program for infants and toddlers with disabilities. Other stipulations such as “payor of last resort,” “supplement, not supplant,” and “prior approval” also apply to the use of Part C funds.

Learn more with the Quick Reference Guide on the Use of IDEA Part C Funds (PDF).

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Part C maintenance of effort (MOE)

Part C MOE refers to IDEA requirements that prohibit using Part C funds to supplant (replace) state and local public funds. A state must budget and spend at least the same amount of state and local public funds for infants and toddlers with disabilities and their families as it expended in the most recent preceding fiscal year for which information is available.

Learn more with the Quick Reference Guide on IDEA Part C Maintenance of Effort (PDF).

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Restricted indirect costs charged to the Part C grant

Most IDEA funds are spent on costs that can be directly attributed to implementing the programs, such as personnel salaries or professional development. Indirect costs are those that cannot be reliably attributed to a specific program, such as human resources or accounting services.

A state must use an indirect cost rate or a cost allocation plan that restricts the amount of indirect costs that can be charged to the Part C grant.

Learn more with the Quick Reference Guide on Restricted Indirect Costs and Cost Allocation Plans for IDEA Part C Grants (PDF).

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Part B

Part B

The 50 states, the District of Columbia, the Commonwealth of Puerto Rico, outlying areas, freely associated states, and the Secretary of Interior are eligible to receive IDEA Part B Section 611 grants to support special education services and related services for eligible children and youth ages 3 through 21. Outlying areas refers to the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. “Freely associated states” means the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau. The Secretary of Interior includes the Bureau of Indian Education (BIE) which is responsible for implementing IDEA.

The 50 states, the District of Columbia, and the Commonwealth of Puerto Rico are eligible to receive IDEA Part B Section 619 grants to support special education and related services for eligible children with disabilities ages 3 through 5.

Learn more at the U.S. Department of Education’s website.

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Maintenance of state financial support (MFS)

Under IDEA’s MFS requirement, states must make available at least the same amount of state financial support from one year to the next for special education and related services for children with disabilities.

Learn more with the Quick Reference Guide on IDEA Maintenance of State Financial Support (PDF).

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IDEA funds reserved for state administration and other state-level activities

Each state may reserve a limited amount of its Section 611 and Section 619 grants for state administration of the Part B program and for other state-level activities. States must allocate any remaining funds as subgrants to local educational agencies.

Learn more with the Quick Reference Guide on IDEA Part B State Set-Aside Funds (PDF).

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Allocation of Part B subgrants to local educational agencies (LEAs)

States distribute Part B funds as subgrants to LEAs through a formula consisting of a base payment and a population and poverty amount. Adjustments to the base payment are required under certain circumstances.

Learn more with the Quick Reference Guide on the Allocation of IDEA Part B Subgrants to Local Educational Agencies (PDF).

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LEA maintenance of effort (MOE)

Under the LEA MOE requirement, any LEA receiving Part B funds must budget and spend at least the same amount of local, or state and local, funds for the education of children with disabilities on a year-to-year basis. The required level of effort for budgeting and spending are referred to, respectively, as the eligibility standard and the compliance standard.

Learn more with the Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort (PDF).

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Coordinated early intervening services (CEIS)

LEAs may—and are sometimes required to—use a portion of IDEA Part B funds for CEIS to help children who need additional support to be successful in school. CEIS can include professional development and educational and behavioral evaluations, services, and supports. The provision of CEIS can be voluntary or mandatory.

Learn more with the Quick Reference Guide on Coordinated Early Intervening Services (PDF).

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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 Officer: Charles Kniseley.

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