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Center for IDEA Fiscal Reporting

Center for IDEA Fiscal Reporting
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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

What States Are Saying

The CIFR website is the first step in. I provided it to a newly hired staff member before their start date, and they loved the information—great news from a new colleague with no IDEA background or understanding.

Sep 2023CIFR developed or CIFR co-developed

Quick Reference Guide on IDEA Part C Maintenance of Effort

Review the Part C MOE requirement, why it’s important, and funds to include in the calculation.

Topic

Part C - Maintenance of Effort (MOE)

Jul 2023CIFR developed or CIFR co-developed

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.

Topic

Part C - Indirect Cost/Cost Allocation PlanMaintenance of Effort (MOE)Use of FundsPart 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

Jul 2022CIFR developed or CIFR co-developed

IDEA Part B Fiscal Timeline 1.3

Developed by CIFR, IDC, and NCSI, the IDEA Fiscal Timeline helps SEA staff plan and monitor the work they need to do to meet the fiscal requirements of IDEA.

Topic

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

Jul 2023Federal agency

State General Supervision Responsibilities Under Parts B and C of the IDEA

This OSEP guidance provides states with the information necessary to exercise their general supervision responsibilities under IDEA and ensure appropriate monitoring, technical assistance, and enforcement regarding local programs.

Topic

Part C - Use of FundsPart B - Allocation of IDEA Part B Subgrants to LEAsCoordinated Early Intervening Services (CEIS)Local Educational Agency (LEA) Maintenance of Effort (MOE)

Jul 2023CIFR developed or CIFR co-developed

Quick Reference Guide on IDEA Part B State Set-Aside Funds

Understand the basic requirements of IDEA Part B state set-aside funds and how to use and report on them.

Topic

Part B - State Set-Aside

Jun 2023CIFR developed or CIFR co-developed

At A Glance: IDEA Part B Grants to States and Subgrants to Local Educational Agencies

This one-page graphic helps state and local staff understand the basic requirements of allocating IDEA Part B funds.

Topic

Part B - Allocation of IDEA Part B Subgrants to LEAsState Set-Aside

May 2023Federal agency

OSEP Memo: Review of Obligation and Liquidation Timelines and Authority, and Process for Requesting Late Liquidations

This OSEP memo clarifies obligation and liquidation timelines for IDEA Part B and Part C grants, including the timelines and process for requesting late liquidations.

Topic

Part C - Use of FundsPart B - Allocation of IDEA Part B Subgrants to LEAsCoordinated Early Intervening Services (CEIS)State Set-Aside

Mar 2023CIFR developed or CIFR co-developed

618 Data Pre-submission Edit Check Tool — Part B MOE and CEIS

This tool was developed by the IDEA Data Center (IDC), in collaboration with CIFR, to help states prepare their Part B MOE and CEIS data submission. States can use the tool to identify potential edit check errors or errors in subtotals or totals prior to submitting the data to OSEP.

Topic

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

Feb 2023CIFR developed or CIFR co-developed

Engaging Part C State Interagency Coordinating Councils in Fiscal Discussions

This practice guide helps state lead agency staff build the Part C fiscal knowledge of ICC members and encourage their increased participation in budget discussions.

Topic

Part C - Indirect Cost/Cost Allocation PlanMaintenance of Effort (MOE)Use of Funds

Feb 2023CIFR developed or CIFR co-developed

IDEA Part C Annual Budget Calculator Demonstration

Learn how to use CIFR’s IDEA Part C Annual Grant Budget Calculator to develop the annual grant budget, track expenditures throughout the life cycle of the grant, and ensure Part C funds are obligated and expended appropriately.

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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, 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 contents of this website were developed under a grant from the U.S. Department of Education, #H373F200001. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government. Project Officers: Charles Kniseley and Susan Murray.

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