Center for IDEA Fiscal Reporting

Resource Catalog

This Resource Catalog is designed to be a user-friendly and easy way to find IDEA fiscal information specifically 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).

This catalog:

  • 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 and reporting of IDEA fiscal data.

Maintenance of
State Financial
Support (MFS)

Under Part B of the IDEA, states are required to make available at least the same amount of state financial support from one year to the next for the education of children with disabilities. States must report annually the amount of funds that they make available for this purpose. CIFR is available to help build state capacity to calculate and report valid and reliable MFS data. See 34 CFR §300.163.

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Allocation of IDEA
Part B Subgrants to
Local Educational
Agencies (LEAs)

States receive federal grants under sections 611 and 619 of the 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.

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Local Educational
Agency Maintenance
of Effort (LEA MOE)

LEAs are required to spend at least as much local, or state and local, funds during the current fiscal year as they did the previous year to support the education of students with disabilities. There are allowable exceptions and an adjustment for reduction. CIFR is available to help build state capacity to meet this requirement. See 34 CFR §300.203.

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Coordinated Early
Intervening Services
(CEIS)

CEIS requirements are triggered by significant disproportionality of racial and ethnic groups in special education. Local education agencies (LEAs) with significant disproportionality must reserve 15% of their IDEA Part B funds to provide 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.

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