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

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 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

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

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 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

Jun 2022Federal agency

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

May 2022Federal agency

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)

Apr 2022CIFR developed or CIFR co-developed

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)

Mar 2022CIFR 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)

resource icon

Nov 2021CIFR developed or CIFR co-developed

Using the Power of CEDS to Report MOE/CEIS Data to OSEP

Developed by CIFR, CEDS, and CIID, this video presentation provides a quick overview of the Common Education Data Standards (CEDS) and helps states think about ways to simplify reporting MOE/CEIS data to OSEP using CEDS.

Topic

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