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Finance Glossary

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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.

Topics

Part C
- Indirect Cost/Cost Allocation Plan
- Maintenance of Effort (MOE)
- Use of Funds

Date

Sep 2021

Author

Center for IDEA Fiscal Reporting (CIFR)DaSy CenterEarly Childhood Technical Assistance Center (ECTA)IDEA Infant and Toddler Coordinator Association (ITCA)

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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.

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