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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.

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 2023Federal agency

EMAPS User Guide: IDEA Part B Maintenance of Effort (MOE) Reduction and Coordinated Early Intervening Services (CEIS)

This user guide is intended to provide assistance to users of the EDFacts Metadata and Process System (EMAPS) for the IDEA Part B MOE reduction and CEIS reporting requirements. It demonstrates the steps necessary to enter the data and navigate in EMAPS.

Topic

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

Jan 2023CIFR developed or CIFR co-developed

Introducing the Updated and Expanded DCRT 2.0

An overview of the Data Collection and Reporting Tool (2.0), which now accommodates up to 12 years of MFS data. Reviews relevant resources in CIFR’s MFS Toolkit and improvements to the user experience.dd excerpt

Topic

Part B - Maintenance of State Financial Support (MFS)

Jan 2023CIFR developed or CIFR co-developed

Maintenance of State Financial Support Data Collection and Reporting Tool (DCRT) 2.0

Enter data for up to 12 years and review whether MFS has been met.

Topic

Part B - Maintenance of State Financial Support (MFS)

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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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