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Center for IDEA Fiscal Reporting

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Using IDEA Part C Funds: How the First In, First Out Method Works

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.

IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS) File Specifications

This document contains instructions for building files to submit IDEA Part B Maintenance of Effort (MOE) Reduction, Coordinated Early Intervening Services (CEIS), and Comprehensive CEIS (CCEIS) data.

In Fall 2025, the MOE Reduction and CEIS data collection will migrate from EDFacts to EDPass.

IDEA Part C Maintenance of Effort Calculator

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.

Developing Written Fiscal Procedures for Voluntary Coordinated Early Intervening Services

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.

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.

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.

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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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