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.
IDEA Part B Fiscal Timeline, v1.3
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 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)Part B – State Set-Aside
Fiscal Management for State Agencies with Primary Fiscal Responsibility
OSEP uses this protocol to provide differentiated monitoring and support to states with unitary systems, or which utilize internal controls and systems centralized within a state educational agency or state lead agency to ensure compliance with federal fiscal requirements.
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 – State Set-AsidePart C – Use of Funds
Quick Reference Guide on the Fiscal Responsibilities of Part C State Interagency Coordinating Councils
This CIFR-developed guide provides a foundational understanding of the fiscal responsibilities of the state ICC under IDEA, enabling the state lead agency and ICC to have meaningful discussions about the state’s Part C funding.
Topic
Part C – Maintenance of Effort (MOE)Part C – Use of Funds
Resources for Grantees Website – Grants
This U.S. Department of Education web page contains resources pertaining to the three OSEP-administered IDEA formula grants that are awarded annually to provide services to 1) infants and toddlers with disabilities and their families, 2) preschool children ages 3-5, and 3) special education for children and youth with disabilities.
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)Part B – State Set-AsidePart C – Indirect Cost/Cost Allocation PlanPart C – Maintenance of Effort (MOE)Part C – Use of Funds
IDEA Part C Fiscal Monitoring Protocols
OSEP developed a series of monitoring protocols as part of its system of Differentiated Monitoring and Supports (DMS). This webpage houses the protocols for ensuring compliance with the fiscal requirements of Part C of the IDEA and related statutes and regulations.
Topic
Part C – Maintenance of Effort (MOE)Part C – Use of Funds
Part C Fiscal Monitoring Indicators for State Lead Agencies
Developed by the Early Childhood Technical Assistance (ECTA) Center in collaboration with CIFR and the Center for Early Childhood Data Systems (DaSy), this toolkit helps states plan and implement Part C fiscal monitoring at the state and local early intervention system levels.
Topic
Part C – Use of Funds
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)
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
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)
Understanding the IDEA Part C State Grant Funding Cycle and Different Fiscal Years
Developed by CIFR, this graphic-based resource provides explanations of the different stages of the Part C grant cycle: budget period, Tydings period, period of performance, and liquidation period.
Topic
Part C – Indirect Cost/Cost Allocation PlanPart C – Use of Funds
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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: Jennifer Finch and Charles Kniseley.
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