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Part C - Maintenance of Effort (MOE)Use of Funds

Quick Reference Guide on the Use of IDEA Part C Funds

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This CIFR-developed reference guide provides an overview of the requirements regarding the use of federal IDEA Part C funds. The guide highlights the permissive use of funds and costs that require prior approval. It provides a summary of key reporting obligations relating to the use of Part C funds in the federal grant application and concludes with questions for states to consider and resource suggestions.

Date

Dec 2021

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, 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.

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