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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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Resources

This resource library makes it easy to find IDEA fiscal information within CIFR’s focus areas, including key resources for new state staff. Enter search terms or use the filters at left to narrow the list.

Topic

Author

Sep 2025CIFR developed or co-developed Featured

IDEA Part B Fiscal Timeline 1.6

This popular planning tool helps SEA staff manage and monitor the work they need to do to meet the fiscal requirements of IDEA.

Nov 2024CIFR developed or co-developed Featured

IDEA Part C Fiscal Timeline 1.1

Lead agency staff can use this Excel tool to plan and track their yearly tasks to meet IDEA’s fiscal requirements on time.

Jul 2023CIFR developed or co-developed Featured

From Data to Action: Using IDEA Fiscal Data

Use IDEA fiscal data to inform state technical assistance, policies, and practices with the questions in this online resource.

Oct 2025CIFR developed or co-developed

IDEA Part B MOE Reduction/CEIS/CCEIS Edit Check and File-Building Tool

This tool helps states prepare their Part B MOE, CEIS, and CCEIS data submission for EDPass. States can use the tool to identify potential data errors prior to submission and create EDPass files FS231 through FS238.

Oct 2025CIFR developed or co-developed

IDEA Part C Timeline Tool Demonstration

This video shows state lead agency staff how to use the IDEA Part C Fiscal Timeline to plan and track yearly tasks.

Aug 2025CIFR developed or co-developed

IDEA Part B State Set-Aside Calculator Demonstration

This video shows state fiscal staff how to use the IDEA Part B State Set-Aside Calculator to record and monitor set-aside expenses.

Jul 2025CIFR developed or co-developed

Using IDEA Part C Funds: How the First In, First Out Method Works

This guide explains the “first in, first out” method to help states use IDEA Part C funds before they expire.

Jul 2025Federal agency

IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS) File Specifications

This document contains instructions for building files to submit IDEA Part B Maintenance of Effort (MOE) Reduction, Coordinated Early Intervening Services (CEIS), and Comprehensive CEIS (CCEIS) data.

Jun 2025CIFR developed or co-developed

IDEA Part C Maintenance of Effort Calculator

This Excel calculator helps lead agencies identify funding sources, track budgets and expenditures, account for allowances, and determine MOE compliance for up to five years.

Jun 2025CIFR developed or co-developed

Developing Written Fiscal Procedures for Voluntary Coordinated Early Intervening Services

This guide helps states create or improve procedures for managing IDEA Part B fiscal requirements for voluntary CEIS, providing sample language and guiding questions for key components.

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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.

The Center for IDEA Fiscal Reporting (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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