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.

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

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.

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.