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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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Letter to Goodman

This letter responds to the Maryland Special Needs Advocacy Project and addresses two IDEA fiscal topics, one of which is CEIS. The CEIS question regards calculation of the proportionate share of IDEA funds that must be used by a local educational agency (LEA) to provide services to children with disabilities who are parentally placed in private schools when that LEA is required to provide comprehensive CEIS. For comprehensive CEIS, an LEA is required to reserve exactly 15 percent of its IDEA funds to provide these services when it has been identified with significant disproportionality. OSEP explains that the calculations for the percentage of IDEA funds to reserve for comprehensive CEIS and the proportionate share must be based on the total amount of the IDEA subgrant the LEA receives under 34 CFR §§300.705 and 300.815.

Navigating Coordinated Early Intervening Services (CEIS) Frequently Asked Questions (FAQ)

This FAQ document developed by the OSEP-funded IDEA Data Center (IDC) focuses on helping SEAs and LEAs understand CEIS and its reporting requirements. These questions were developed to be used in conjunction with the OSEP Guidance Memo 08-09.

Letter to Dale

This letter to the Division of Rehabilitation Services and Special Education at the University of Maine, Farmington, discusses the possible uses for CEIS funds including a tiered support system such as response to intervention (RTI) and funding teachers.

Letter to Andrejack

This letter to the Michigan Department of Education addresses three IDEA fiscal topics, two of which are maintenance of effort (MOE) and coordinated early intervening services (CEIS). The CEIS question asks about the possibility of reallocating CEIS funds not expended by an LEA. OSEP explains that the funds can only be used for the purposes stated in IDEA and any funds not expended by the LEA when required to expend them due to significant disproportionality would revert to the U. S. Department of Education at the end of the expenditure period for those funds.

OSEP Memo 08-09: Coordinated Early Intervening Services under Part B of the IDEA

This OSEP memo clarifies the use of IDEA funds and other federal funds for CEIS, including the provision that requires the SEA to require the LEA to reserve the maximum amount of funds available for comprehensive CEIS if the SEA identifies significant disproportionality based on race or ethnicity. See 34 CFR §300.646(b)(2).

Maintenance of State Financial Support (MFS) Toolkit

Developed by CIFR, the Maintenance of State Financial Support (MFS) Toolkit contains four tools to help state educational agencies (SEAs) with MFS: the Quick Reference Guide (QRG), the Funding Flow Ideograph Tool (FFIT), the Timeline Development Tool (TDT), and the Data Collection and Reporting Tool (DCRT). The QRG outlines the basic information about MFS. The FFIT allows users to create a graphic description of the state’s fiscal support system. The TDT allows users to create a timeline and to document their process for collecting MFS data. The DCRT allows users to enter funds data from the SEA and other state agencies to help meet MFS reporting requirements.

Maintenance of State Financial Support Calculation Checklist

Developed by CIFR, this checklist helps states calculate complete and accurate data for MFS reporting. The checklist identifies items that should and should not be included in the calculation and highlights considerations for improving data quality. It may be used on its own or alongside CIFR’s MFS Data Collection and Reporting Tool (DCRT) in the MFS Toolkit.

Developing Written Procedures for Maintenance of State Financial Support

Developed by CIFR, this practice guide assists states in the development of written MFS procedures. It includes recommended components, key questions to consider, and sample text for states to adapt.

Quick Reference Guide on IDEA Maintenance of State Financial Support

Developed by CIFR, this two-page quick reference guide assists states and stakeholders in better understanding the basics of the maintenance of state financial support (MFS) requirements stipulated in the IDEA. The guide describes the requirements, types of financial support states may make available, reporting obligations, and MFS waivers. It concludes with questions and additional resources for states to consider.

Process and Criteria Used to Evaluate a Request by States to Waive Maintenance of State Financial Support Requirements Under Part B of the Individuals with Disabilities Education Act (IDEA)

This OSEP document provides guidance around the process and criteria used to evaluate state requests for waivers to the maintenance of state financial support requirement.

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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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