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

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)

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Sep 2021CIFR developed or CIFR co-developed

Finance Glossary

This glossary contains terms relevant to finance for IDEA Part C and Part B Section 619 programs. The terms include those related to IDEA and other related federal fiscal requirements as well as those specific to billing public and private insurance for IDEA services.

Topic

Part C – Indirect Cost/Cost Allocation PlanPart C – Use of Funds

Sep 2021CIFR developed or CIFR co-developed

Understanding the IDEA Part B State Grant Funding Cycle and Different Fiscal Years

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.

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)Part B – Maintenance of State Financial Support (MFS)

Mar 2021CIFR 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 LEAsPart B – Coordinated Early Intervening Services (CEIS)Part B – Local Educational Agency (LEA) Maintenance of Effort (MOE)