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Center for IDEA Fiscal Reporting

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Resources

IDEA Funding Navigator

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This interactive graphic shows how IDEA funds flow from the federal government to states and local programs. It helps fiscal specialists, administrators, educators, and families understand the allocation of federal dollars and related IDEA fiscal requirements.

Topics

  • Part C
    • Indirect Cost/Cost Allocation Plan
    • Maintenance of Effort (MOE)
    • Subgranting
    • Use of Funds
    • Key Resources for New State Staff
  • Part B
    • Allocation of IDEA Part B Subgrants to LEAs
    • Coordinated Early Intervening Services (CEIS)
    • LEA MOE/CEIS Data Reporting
    • Local Educational Agency (LEA) Maintenance of Effort (MOE)
    • Maintenance of State Financial Support (MFS)
    • State Set-Aside
    • Key Resources for New State Staff
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Date

Jul 2026

Author

Center for IDEA Fiscal Reporting (CIFR)

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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, JHR Consultancy, 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.

CIFR operates under a grant from the U.S. Department of Education, #H373F250001. The contents and resources on this website do not necessarily represent the policy or reflect the views of the U.S. Department of Education, and visitors should not assume endorsement by the federal government. Project Officers: Juliette Gudknecht and Charles Kniseley.

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