Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

MFS Data Collection and Reporting Tool (DCRT) 2.0

Version 2.0 of the Maintenance of State Financial Support (MFS) DCRT displays detailed MFS results for up to 12 years as well as total and per capita amounts over time. Visit CIFR’s MFS Toolkit for related resources such as a completed sample DCRT, a data collection form to provide to other state agencies, and a training video.

Version 2.0 replaces Version 1.0. We recommend updating the original resource in your records with the new version.

MFS Timeline Development Tool

With CIFR’s Timeline Development Tool (TDT), users can document the process for collecting and reporting MFS data, identifying key activities and dates as a Gantt or linear chart. The tool includes a sample timeline with suggested activities to assist with development.

Please see CIFR’s MFS Toolkit for a training video and for additional MFS resources.

MFS Funding Flow Ideograph Tool

Developed by CIFR, the Funding Flow Ideograph Tool (FFIT) helps users create a graphic description of their state’s fiscal support system for Part B. This customizable tool is useful for identifying sources of state funding for MFS reporting and for explaining the flow of funding for special education to stakeholders.

Please see CIFR’s MFS Toolkit for a training video and for additional MFS resources.

Part C Fiscal Monitoring Indicators for State Lead Agencies

Developed by the Early Childhood Technical Assistance (ECTA) Center in collaboration with CIFR and the Center for Early Childhood Data Systems (DaSy), this toolkit helps states plan and implement fiscal monitoring at the state and local early intervention program levels. It includes state Part C fiscal indicators, a checklist, and a template as well as sample EIS-provider fiscal monitoring indicators and considerations for developing them.

IDEA Part C Fiscal Monitoring Protocols

OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage houses the protocols for ensuring compliance with the fiscal requirements of Part C of the IDEA and related statutes and regulations. Protocols related to CIFR’s scope include:

The Fiscal C Checklist Reviewing Methods and Fiscal C Systems Payment Monitoring Protocol examine whether the methods that a state uses to establish financial responsibility for the provision of Part C services are consistent with IDEA fiscal requirements.

The Fiscal Part C SLOR Introduction provides an overview of OSEP’s review process for the state’s general supervision system and single line of responsibility related to the use of Part C funds.

The Fiscal Part C SLOR Protocol examines how the statewide system implements fiscal elements of the single line of responsibility under IDEA Section 635(a)(10) and other requirements.

MOE Reduction Eligibility Worksheets

The Maintenance of Effort (MOE) Reduction Eligibility Worksheets, developed by the IDEA Data Center, includes two documents to assist SEAs and LEAs/ESAs with MOE reduction. The first is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for the LEA/ESAs. The second document is an Excel-based worksheet that facilitates the calculation of the maximum allowable amount of MOE reduction and CEIS for all the LEAs/ESAs within the SEA.

Resources for Grantees Website – Grants

This U.S. Department of Education web page contains resources pertaining to the three OSEP-administered IDEA formula grants that are awarded annually to provide services to 1) infants and toddlers with disabilities and their families, 2) preschool children ages 3-5, and 3) special education for children and youth with disabilities.

The site includes Part B and Part C grant award letters, annual grant application templates, application instructions and procedures, public participation topic briefs, and checklists.

Letter to Manasevit

This OSEP letter addresses how population and poverty allocations are calculated for a State Department of Juvenile Services that provides educational services to children statewide and for a School for the Blind. OSEP explains that the SEA must first determine these institutions to be eligible for funding under 34 CFR 300.705. OSEP concludes awards to eligible institutions would be calculated as they are for all subgrantees under this section – using a base payment, a payment based on population, and a payment based on poverty. OSEP further explains how population and poverty would be calculated for each institution.

IDEA Part B Fiscal Monitoring Protocols

OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage lists the protocols for ensuring compliance with the fiscal requirements of Part B of the IDEA and related statutes and regulations.

The Fiscal LEA MOE Monitoring Protocol addresses three specific components of LEA MOE: (1) the compliance standard, (2) the eligibility standard, and (3) the reporting requirements.

The Fiscal CEIS Monitoring Protocol addresses three specific components of voluntary CEIS: (1) funding reservation, (2) authorized use of funds for CEIS, and (3) tracking and reporting.

State Considerations for IDEA Part C Subgranting

Developed in collaboration with OSEP and the Office of General Counsel, this guide from CIFR outlines key differences between contracts and subgrants for Part C, highlights questions for states to consider as they determine whether to pursue subgranting, and describes the initial steps of planning and decision-making.