This CIFR-developed reference guide provides an overview of the IDEA requirements regarding restricted indirect costs that a state may wish to charge to their Part C grant. This guide provides information on key terminology and concepts needed to understand the key components of the IDEA no-supplanting provisions that require indirect costs to be charged on a restricted basis. The guide includes questions for states to consider based on their type of lead agency and suggestions of helpful resources.
Quick Reference Guide on the Use of IDEA Part C Funds
This CIFR-developed reference guide provides an overview of the requirements regarding the use of federal IDEA Part C funds. The guide highlights the permissive use of funds and costs that require prior approval. It provides a summary of key reporting obligations relating to the use of Part C funds in the federal grant application and concludes with questions for states to consider and resource suggestions.
IDEA Part B Allocations At A Glance
This graphic-based resource presents a foundational view of how states reserve state funds and allocate IDEA Part B subgrants to LEAs. It describes the key formula components, such as state set-aside, base payments and base payment adjustments, as well as population and poverty calculations. The one-page at-a-glance format can be used to communicate with key stakeholders and policymakers as well as orient new state fiscal staff to the process of allocating IDEA Section 611 and Section 619 grants.
Using the Power of CEDS to Report MOE/CEIS Data to OSEP
Developed by CIFR, CEDS, and CIID, this video presentation provides a quick overview of the Common Education Data Standards (CEDS) and helps states think about ways to simplify reporting MOE/CEIS data to OSEP using CEDS. It describes how three TA centers are collaborating to identify ways to define and analyze special education fiscal data using CEDS. Once a connection is developed, states can align their data systems to CEDS and streamline the reporting of MOE/CEIS data to help improve program decision-making.
CIFR LEA MOE Calculator 2.0 Demonstration
This recorded webinar provides a demo of CIFR’s LEA MOE Calculator 2.0 and highlights the newest features and some tips to make entering data easier. LEA MOE Calculator 2.0 enables users to determine, for up to 10 years, whether the LEA MOE eligibility (budget) and compliance (expenditure) standards have been met by any of the four methods permitted by IDEA. Viewers are encouraged to download the tool in advance so they can follow along with the demo. This video is intended for both staff who are new to the LEA MOE Calculator and users of prior versions of the Calculator.
Finance Glossary
This glossary contains terms relevant to finance for IDEA Part C and Part B Section 619 programs. The terms include those related to IDEA and other related federal fiscal requirements as well as those specific to billing public and private insurance for IDEA services.
Dear OSERS Grantee Letter and FAQs for Prior Approval
In this 2019 letter, the Office of Special Education and Rehabilitative Services (OSERS) announced that it is granting prior approval for two direct cost categories to ease the burden on states. This prior approval permits formula grant funds administered by the Office of Special Education Programs (OSEP) and the Rehabilitation Services Administration (RSA) to be used for certain allowable purposes in a timely fashion. The accompanying FAQ provides details on which types of uses no longer require prior approval and which proposed activities continue to require prior approval before the funds can be expended.
Cost Allocation Guide for State and Local Governments
This comprehensive guide includes information on how to determine the allowability of indirect costs, how to calculate a restricted indirect cost rate, and answers to common questions about restricted indirect cost rates. Pages 27–30 describe the method to calculate restricted indirect cost rates and pages 85–92 have links to examples and more specific considerations for calculations. There is also information about how to distinguish between direct and indirect costs. This guide reviews common issues with calculating restricted indirect cost rates disclosed in ED reviews.
Letter to Gomm
This OSEP letter to the Part C lead agency in New Mexico explains the requirement for the lead agency to have an approved restricted indirect cost rate, as opposed to having a negotiated indirect cost rate. There are several citations and references to resources for how a restricted indirect cost rate may be calculated.
System Framework for Building High-Quality Early Intervention and Preschool Special Education Programs: Finance Component
The Early Childhood Technical Assistance Center (ECTA) and the Center for IDEA Early Childhood Data Systems (DaSy) developed a System Framework that details six components of a high-quality IDEA early childhood program. Each component includes indicators of quality and the elements that need to be in place to achieve each indicator. This web page reviews the Finance Component, its sub-components, and quality indicators which address strategic planning and forecasting; access and use of fiscal data; securing funds and resources; and the allocation, use, disbursement, and monitoring of funds.
