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

Jun 2021CIFR developed or CIFR co-developed

Local Educational Agency (LEA) Maintenance of Effort (MOE) Calculator

State and local educational agencies use this calculator to determine whether LEA MOE eligibility and compliance standards have been met by any of the four methods permitted by IDEA.

Topic

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

Aug 2017CIFR developed or CIFR co-developed

Local Educational Agency (LEA) Maintenance of Effort (MOE) Organizer

This organizer is designed to help SEA and LEA users understand and implement the federal LEA MOE regulations. Easily navigate the graphical interface for requirements on the Eligibility (Budget) Standard, the Compliance (Expenditure) Standard, and data reporting to find a range of tools and resources from OSEP and technical assistance centers.

Topic

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

Sep 2021CIFR developed or CIFR co-developed

Understanding the IDEA 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)

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Feb 2020Federally funded TA center

SEA Data Processes Toolkit: MOE and CEIS Protocol

This protocol covers information about the Section 618 MOE and CEIS data collections. State staff can use the protocol to document the state-level processes and procedures used to collect, validate, and report LEA MOE and CEIS data to OSEP. The protocol is part of a larger SEA Data Processes Toolkit.

Topic

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

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Feb 2020Federally funded TA center

SEA Data Processes Toolkit: Local Education Agency (LEA) Maintenance of Effort (MOE) Protocol

This protocol covers information about the LEA MOE data collection. States can use the protocol to work with their LEAs to document the local-level processes and procedures LEAs use to collect, validate, and report LEA MOE data to the state. The protocol is part of a larger SEA Data Processes Toolkit.

Topic

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

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Nov 2019CIFR developed or CIFR co-developed

Understanding LEA MOE PowerPoint Training Deck

Developed by CIFR, this PowerPoint training deck is designed for SEA staff to train LEA staff to increase their familiarity and comfort level with applying the LEA MOE regulatory requirements under IDEA Part B.

Topic

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

Sep 2019CIFR developed or CIFR co-developed

IDEA Fiscal Timeline

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)

Oct 2018CIFR developed or CIFR co-developed

Developing Written Procedures for Local Educational Agency Maintenance of Effort

Developed by CIFR, this practice guide assists states in the development of written state-level procedures for monitoring LEA MOE requirements. It provides recommended components, key questions to consider, and sample text for states to adapt.

Topic

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