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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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Improving state capacity to collect, report, analyze, and use IDEA fiscal data

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What States Are Saying

Each state is different. CIFR took the time to learn and understand our specific needs and to make the work manageable by using examples from other states.

Featured Resources

Part C

Quick Reference Guide on Subgranting IDEA Part C Funds

Learn how Part C subgranting differs from contracting, when it may be appropriate, and what responsibilities it carries for states.

IDEA Part C Timeline Tool Demonstration

This video shows state lead agency staff how to use the IDEA Part C Fiscal Timeline to plan and track yearly tasks.

View more Part C resources

Part B

IDEA Part B Local Educational Agency Maintenance of Effort: Calculations and Exceptions

This TA On Demand video walks through the two calculations that show LEAs are meeting the MOE requirements.

Developing Written Procedures for IDEA Part B State Set-Aside Funds

This guide helps states develop and improve written procedures for IDEA Part B state set-aside funds, ensuring compliant budgeting and tracking through guiding questions and sample language.

View more Part B resources

Events

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June 16, 2026 Online

CIFR 2026 Fiscal Webinar: Stronger Part C Fiscal Systems Through Effective Monitoring

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June 4, 2026 Online

CIFR 2026 Fiscal Webinar: From Compliance to Partnership for Stronger SEA–LEA Part B Fiscal Relationships

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CIFR Newsletter

Sign up for updates on TA events, new tools, guides, and IDEA Part C and B fiscal information.

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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, JHR Consultancy, 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.

CIFR operates under a grant from the U.S. Department of Education, #H373F250001. The contents and resources on this website do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and visitors should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.

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