Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting

Resources

This resource library is designed to be a user-friendly and easy way to find IDEA fiscal information within CIFR’s focus areas. Search the library or use the filters on the left to narrow the list of resources.

Topic

Author

May 2022CIFR developed or CIFR co-developed

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.

Topic

Part C – Indirect Cost/Cost Allocation PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds

Apr 2022CIFR developed or CIFR co-developed

Writing Exemplary Data Notes for Local Educational Agency Maintenance of Effort Reduction Data and Coordinated Early Intervening Services Data

This practice guide—updated in April 2022—helps states develop effective data notes to respond to LEA allocation, MOE reduction, and CEIS data quality inquiries.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAsPart B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)

Jun 2021CIFR developed or CIFR co-developed

Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator

State and local educational agencies use this calculator to determine whether LEA MOE eligibility and compliance standards have been met by any of the four methods permitted by IDEA.

Topic

Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)

Jul 2019CIFR developed or CIFR co-developed

IDEA Part B Subgrant Base Payment Adjustment Calculators

These calculators help SEAs make adjustments to the base payment portion of subgrants in required situations such as the creation of a new LEA and the significant expansion of a charter school LEA.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAs

Apr 2018CIFR developed or CIFR co-developed

Examples of Adjustments to IDEA Subgrant Base Payments for LEAs

This practice guide provides examples of circumstances that require adjustments to IDEA Part B section 611 and section 619 subgrant base payments. It includes sample calculations for SEA staff to follow when making base payment adjustments.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAs

Oct 2017CIFR developed or CIFR co-developed

Coordinated Early Intervening Services (CEIS) Resources: Step by Step

Developed by CIFR, the Coordinated Early Intervening Services (CEIS) Resources: Step by Step is designed to help state and local educational agencies navigate the steps associated with planning for, providing, and tracking comprehensive or voluntary CEIS. For each CEIS step, the interactive organizer provides links to TA Centers, tools, and resources that may assist users to understand and implement that step.

Topic

Part B – Coordinated Early Intervening Services (CEIS)

Aug 2017CIFR developed or CIFR co-developed

Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer

This organizer is designed to help SEA and LEA users understand and implement the federal LEA MOE regulations. Easily navigate the graphical interface for requirements on the Eligibility (Budget) Standard, the Compliance (Expenditure) Standard, and data reporting to find a range of tools and resources from OSEP and technical assistance centers.

Topic

Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)

Feb 2016CIFR developed or CIFR co-developed

Maintenance of State Financial Support (MFS) Toolkit

Four tools assist state educational agencies with MFS requirements, data collection, and reporting: Quick Reference Guide, Funding Flow Ideograph Tool, Timeline Development Tool, and Data Collection and Reporting Tool.

Topic

Part B – Maintenance of State Financial Support (MFS)

May 2022Federal agency

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.

Topic

Part B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)