Resources
Part B – Allocation of IDEA Part B Subgrants to LEAsPart B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)Part B – Maintenance of State Financial Support (MFS)
IDEA Part B Fiscal Timeline, v1.2
Developed by CIFR, IDC, and NCSI, the IDEA Part B Fiscal Timeline helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA Part B. The tool helps special education directors and supervisors of IDEA fiscal work customize an overview of state-level IDEA fiscal activities with links to external resources on fiscal topics. The IDEA Part B Fiscal Timeline is accompanied by customization instructions and an explanation of the IDEA Part B state grant funding cycle.
This resource has been updated to reflect changes to 2 CFR §200.344 concerning the liquidation timeline for federal awards and includes clarifications on proportionate share and excess cost We recommend replacing the original resource in your records with this version.

Date
May 2022
Author
Center for IDEA Fiscal Reporting (CIFR)IDEA Data Center (IDC)National Center for Systemic Improvement (NCSI)