Part B - Allocation of IDEA Part B Subgrants to LEAsCoordinated Early Intervening Services (CEIS)Local Educational Agency (LEA) Maintenance of Effort (MOE)Maintenance of State Financial Support (MFS)State Set-Aside
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 is an update to the original resource published in 2019. We recommend replacing the original resource in your records with this version. This resource has been updated to reflect changes to 2 CFR §200.344 concerning the liquidation timeline for federal awards.
Center for IDEA Fiscal Reporting (CIFR)