• Skip to primary navigation
  • Skip to main content
  • Skip to footer

Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
  • Center for IDEA Fiscal Reporting
  • Home
  • Resources
  • Events
  • About
    • What We Do
    • Our Team
    • Our Impact
    • Our Partners
    • Communities of Practice
    • Key Terms
  • Contact
  • LinkedIn

IDEA Part B State Set-Aside Calculator: Section 611

Developed by CIFR, this Excel tool helps SEAs budget their Part B Section 611 funds reserved for state-level activities and complete OSEP’s Interactive Spreadsheet for grant applications. Track expenditures and use the data to adjust current and future budgets efficiently, and identify when to seek OSEP prior approval.

Writing State-Level Procedures for IDEA Part C Maintenance of Effort

Developed by CIFR, this practice guide helps states write clear procedures for implementing the IDEA Part C MOE requirements. It includes guiding questions and sample language for key procedural components and can be used to improve current MOE procedures.

Developing Written Fiscal Procedures for Comprehensive Coordinated Early Intervening Services

This guide helps states create detailed procedures for how they monitor the use of IDEA Part B funds for comprehensive CEIS (CCEIS). It includes helpful questions and example language for key components. States can also use the guide to review and update their existing procedures to ensure compliance with IDEA fiscal requirements.

Note that the guide mentions a separate resource for developing voluntary CEIS procedures. This resource is coming soon.

In Fall 2025, the LEA MOE/CEIS data collection will migrate from EDFacts to EDPass. This guide reflects the EDFacts process and will be updated as information becomes available.

IDEA Part B Maintenance of State Financial Support: The Basics

This video explains IDEA’s requirement for states to maintain or increase funding for special education yearly. It covers MFS reporting rules and eligible funding sources and is valuable for state staff, leaders, and policymakers.

IDEA Part C Indirect Costs Fiscal Responsibilities and Process Checklist

This checklist helps Part C coordinators understand indirect cost rate requirements under IDEA. It outlines steps to determine whether the state charges indirect costs to Part C grants, which offices handle negotiations and approvals, and how costs are calculated and reported in the grant application. 

Understanding the IDEA Part B State Grant Funding Cycle and Different Fiscal Years

Developed by CIFR, this document reviews the life cycle of an Individuals with Disabilities Education Act (IDEA) state grant and how that cycle corresponds to federal and state fiscal years. It includes an illustrated overview, with definitions and examples, of the forward funding period, the award year funding period, the Tydings period, the period of performance, and the liquidation period. Understanding these periods and the relationships among fiscal years will be particularly important for users of the IDEA Fiscal Timeline, a tool designed to help state staff manage IDEA section 611 and section 619 grants.

This publication was updated in 2024 to reflect changes to the Uniform Grant Guidance. We recommend replacing the original resource in your records with this version.

IDEA Part C Fiscal Timeline 1.1

This Excel tool helps Part C coordinators plan and track their yearly tasks to meet IDEA fiscal requirements on time. It provides a customizable overview of state-level IDEA fiscal activities and links to resources. 

This resource was updated in November 2024 to reflect changes to prior approval requirements. We recommend replacing the original resource in your records with this version.

Frequently Asked Questions (FAQs) to Assist U.S. Department of Education (ED) Grantees to Appropriately Use Federal Funds for Food, Conferences, and Meetings

This FAQ clarifies when grantees may use federal funds to pay for food or to host meetings and conferences.  It provides examples of reasonable and necessary costs and considerations for hosting meetings. 

34 CFR Parts 75, 76, 77, 79, and 299: Education Department General Administrative Regulations (EDGAR) and Related Regulatory Provisions

The Federal Register published updated EDGAR regulations, effective September 30, 2024. This document also provides a summary of the major provisions of the changes and an analysis of public comments on the proposed regulations. 

2 CFR Parts 1, 25, 170, 175, 180, 182, 183, 184, 200: Guidance for Federal Financial Assistance

The Federal Register published updated federal financial assistance guidance from the Office of Management and Budget (OMB). Along with the final regulations, this document provides OMB responses to public comments on the proposed changes.

Next Page »

Footer

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.

This site and its contents copyright WestEd 1995-2025. All rights reserved. Privacy Policy | Disclaimer | Accessibility