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

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 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

Dec 2015CIFR developed or CIFR co-developed

Quick Reference Guide on IDEA Local Educational Agency Maintenance of Effort

This three-page quick reference guide assists states and stakeholders in better understanding the LEA MOE requirements stipulated in IDEA. The guide describes the consequences of failing to meet MOE, standards for calculations, allowable exceptions, and reporting obligations.

Topic

Part B - Local Educational Agency (LEA) Maintenance of Effort (MOE)

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)

Dec 2022Federal agency

Guidance for Common Prior Approval Requests Under IDEA Parts B and C

This OSEP guidance summarizes the approval process and requirements for three common categories of direct costs for which states must obtain prior approval before using IDEA funds: equipment expenditures, participant support costs, and revision of cost items within budget and program plans

Topic

Part C - Use of FundsPart B - State Set-Aside

Aug 2022Federal agency

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 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)State Set-Aside