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Center for IDEA Fiscal Reporting

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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.

Please also see our separate resource for developing fiscal procedures for voluntary CEIS.

 

IDEA Part B Maintenance of State Financial Support: The Basics

This TA On Demand 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.

IDEA Part C Fiscal Timeline 1.1

This Excel tool helps Part C coordinators plan and track their yearly tasks to meet IDEA fiscal requirements on time. It provides a customizable overview of state-level IDEA fiscal activities and links to resources. 

Learn more about the tool in this video demonstration.

This resource was updated in November 2024 to reflect changes to prior approval requirements. We recommend replacing the original resource in your records with this version.

Frequently Asked Questions (FAQs) to Assist U.S. Department of Education (ED) Grantees to Appropriately Use Federal Funds for Food, Conferences, and Meetings

This FAQ clarifies when grantees may use federal funds to pay for food or to host meetings and conferences.  It provides examples of reasonable and necessary costs and considerations for hosting meetings. 

34 CFR Parts 75, 76, 77, 79, and 299: Education Department General Administrative Regulations (EDGAR) and Related Regulatory Provisions

The Federal Register published updated EDGAR regulations, effective September 30, 2024. This document also provides a summary of the major provisions of the changes and an analysis of public comments on the proposed regulations. 

2 CFR Parts 1, 25, 170, 175, 180, 182, 183, 184, 200: Guidance for Federal Financial Assistance

The Federal Register published updated federal financial assistance guidance from the Office of Management and Budget (OMB). Along with the final regulations, this document provides OMB responses to public comments on the proposed changes.

Frequently Asked Questions on Changes to the Uniform Grant Guidance

This FAQ document from the U.S.Department of Education addresses common questions about April 2024 revisions to Title 2 of the Code of Federal Regulations (CFR). Specifically, it focuses on 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and describes changes that apply to Department of Education grants, including IDEA Part C and Part B grants. The FAQ explains when the revisions go into effect and changes to the de minimis indirect rate, prior approval requirements, and audit requirements.

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IDEAs that Work - Office of Special Education Programs

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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