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

Dec 2021CIFR developed or CIFR co-developed

IDEA Part B Allocations At A Glance

This graphic-based resource presents a foundational view of how states reserve state funds and allocate IDEA Part B subgrants to LEAs

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAs

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

Dec 2021CIFR developed or CIFR co-developed

IDEA Part B Fiscal Timeline, v1.1

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)

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)

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

Jul 2018CIFR developed or CIFR co-developed

Developing Written Procedures for the Allocation of IDEA Part B Subgrants to the LEAs

Developed by CIFR, this practice guide assists states in the development of written procedures for allocating IDEA Part B subgrants. The guide presents recommended components and provides key questions to consider during the development, as well as sample text for states to adapt.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAs

Sep 2017

Quick Reference Guide on the Allocation of IDEA Part B Subgrants to Local Educational Agencies

This CIFR-developed reference guide provides an overview of the IDEA requirements regarding Part B subgrants to LEAs; the base payment, population, and poverty calculations states must make; and circumstances in which the base payment must be adjusted. The guide includes questions for states to consider and resource suggestions.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAs

Feb 2017Federal agency

Part B OSEP 2017 Fiscal Monitoring Protocol: LEA Allocations

This monitoring protocol was implemented in 2016 as part of OSEP’s system of Differentiated Monitoring and Support (DMS) with states involved in intensive engagement with OSEP. The document is intended to ensure that states correctly allocate IDEA sections 611 and 619 funds to LEAs.

Topic

Part B – Allocation of IDEA Part B Subgrants to LEAs