This video explains the IDEA requirement that LEAs budget and spend the same amount or more in state and/or local funds on the education of children with disabilities from year to year. It covers the two standards that an LEA is required to meet each year, how to meet the requirements, and what happens if the LEA does not maintain effort.

The IDEA Part C Fiscal Timeline helps Part C coordinators plan and track their yearly tasks to meet federal funding deadlines on time. This video demonstration covers how to set up a customized overview of your state’s funding activities across four key areas: IDEA Part C state grants, use of funds, indirect costs, and maintenance of effort requirements.

 

States set aside some of their special education funding for state-level programs, and CIFR’s State Set-Aside Calculator helps you keep track of how you spend these funds. When you track your spending, you can make better budget decisions and fill out OSEP’s Interactive Spreadsheet more easily. This video shows state fiscal staff how to use the calculator to record and monitor these expenses.

NOTE: Some sections of this video are not fully accessible to the blind and visually impaired. If you need assistance understanding any of its content, please contact CIFR.

States should spend older IDEA Part C funds first, before they expire, using the “first in, first out” (FIFO) accounting method. This guide explains the FIFO approach for strategically using funds within the period of performance, helping states avoid reverting funds back to the federal government.

For more information on the period of performance, see Understanding the IDEA Part C State Grant Funding Cycle and Different Fiscal Years.

Developed by CIFR, this Excel-based calculator helps state lead agencies determine whether they have met their Part C maintenance of effort (MOE) requirements. It enables staff to identify state and local public funds that count toward MOE, track budgets and expenditures for up to five years, and calculate and apply allowances.

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

Please also see our separate resource for developing fiscal procedures for comprehensive CEIS.

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.

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.

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.

Please also see our separate resource for developing fiscal procedures for voluntary CEIS.