This Resource Catalog is designed to be a user-friendly and easy way to find IDEA fiscal information within CIFR’s focus areas. For Part B of IDEA, there are resources regarding maintenance of state financial support (MFS), allocation of IDEA Part B subgrants to local educational agencies (LEAs), LEA maintenance of effort (MOE), and coordinated early intervening services (CEIS). For Part C of IDEA, there are resources on indirect cost/cost allocation plan information and use of funds.
- houses in one place OSEP guidance on IDEA fiscal data collection and reporting requirements and CIFR technical assistance products; and
- engages state personnel in accessing and using these tools and resources to improve their collection, reporting, and use of IDEA fiscal data.
States receive federal grants under section 611 and section 619 of Part B of IDEA. After reserving funds for state-level activities, states must allocate the remaining funds to eligible LEAs, including public charter schools that operate as LEAs. The LEA subgrants include a base amount, which may be adjusted in certain circumstances, and payments based on population and poverty counts. CIFR is available to assist states in calculating accurate subgrant amounts for LEAs. See 34 CFR §§300.705 and 300.815 – 300.817.
CEIS requirements under Part B are triggered by significant disproportionality of racial and ethnic groups in special education. LEAs with significant disproportionality must reserve 15% of their IDEA Part B funds to provide comprehensive CEIS to students not identified as needing special education services, especially students in grades K-3 and group(s) with significant disproportionality. LEAs may also choose voluntarily to reserve up to 15% of IDEA funds for CEIS. CIFR can help build state capacity to meet the CEIS data collection and reporting requirements. See 34 CFR §300.205.
Part C lead agencies must report whether and how it uses IDEA Part C funds for indirect costs, as well as whether the lead agency uses an approved restricted indirect cost rate or a cost allocation plan. For cost allocation plans, lead agencies must also submit a copy of the approved plan and approval documentation from both the lead agency’s cognizant federal agency and ED’s Indirect Cost Unit. The amount that may be spent on indirect costs is restricted by federal statute and regulations. CIFR builds the capacity of Lead Agencies to meet these reporting requirements and understand the underlying statutory and regulatory fiscal requirements related to Part C indirect cost rates. See 34 CFR §303.225 and 34 CFR §§76.560-569.
A Part C lead agency must track and submit data on the use of IDEA Part C funds for allowable costs in Section III of the IDEA Part C Annual State Application. CIFR assists state staff to better understand their states’ fiscal systems and different funding sources to improve the lead agency’s capacity to collect, report, and use accurate, valid, and reliable data on the use of Part C funds. See 34 CFR §303.205.